<SEC-DOCUMENT>0001292814-23-001775.txt : 20230426
<SEC-HEADER>0001292814-23-001775.hdr.sgml : 20230426
<ACCEPTANCE-DATETIME>20230425185854
ACCESSION NUMBER:		0001292814-23-001775
CONFORMED SUBMISSION TYPE:	20-F
PUBLIC DOCUMENT COUNT:		182
CONFORMED PERIOD OF REPORT:	20221231
FILED AS OF DATE:		20230426
DATE AS OF CHANGE:		20230425

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:		23846345

	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>
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<TYPE>20-F
<SEQUENCE>1
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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Jurisdiction of incorporation or organization)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="xdx_900_edei--EntityAddressAddressLine1_c20220101__20221231_zzUaFoqhmjh8"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityAddressAddressLine1">Rua Costa Carvalho, 300</ix:nonNumeric></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="xdx_90F_edei--EntityAddressPostalZipCode_c20220101__20221231_zIwr3JWJIMjf"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityAddressPostalZipCode">05429-900</ix:nonNumeric></span> <span id="xdx_907_edei--EntityAddressCityOrTown_c20220101__20221231_zanUYkwOWvJl"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityAddressCityOrTown">S&#227;o Paulo</ix:nonNumeric></span>, SP, <span id="xdx_900_edei--EntityAddressCountry_c20220101__20221231_zG6BctXa8bKb"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" format="ixt-sec:countrynameen" name="dei:EntityAddressCountry">Brazil</ix:nonNumeric></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: center">(Address of principal executive offices)</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="xdx_901_edei--ContactPersonnelEmailAddress_c20220101__20221231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_znoESYBj6lPi"><ix:nonNumeric contextRef="From2022-01-012022-12-31_dei_BusinessContactMember" name="dei:ContactPersonnelEmailAddress">catiapereira@sabesp.com.br</ix:nonNumeric></span> (<span id="xdx_903_edei--CityAreaCode_c20220101__20221231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_z5iOHPs7Tan4"><ix:nonNumeric contextRef="From2022-01-012022-12-31_dei_BusinessContactMember" name="dei:CityAreaCode">+55 11</ix:nonNumeric></span> <span id="xdx_90F_edei--LocalPhoneNumber_c20220101__20221231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zHg68QgQ2Vaf"><ix:nonNumeric contextRef="From2022-01-012022-12-31_dei_BusinessContactMember" name="dei:LocalPhoneNumber">3388 8247</ix:nonNumeric></span>)</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="xdx_90B_edei--EntityAddressAddressLine1_c20220101__20221231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_z8gNEiy4fPci"><ix:nonNumeric contextRef="From2022-01-012022-12-31_dei_BusinessContactMember" name="dei:EntityAddressAddressLine1">Rua Costa Carvalho, 300</ix:nonNumeric></span> <span id="xdx_90C_edei--EntityAddressPostalZipCode_c20220101__20221231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zIKhxy4pzfs6"><ix:nonNumeric contextRef="From2022-01-012022-12-31_dei_BusinessContactMember" name="dei:EntityAddressPostalZipCode">05429-900</ix:nonNumeric></span> <span id="xdx_90E_edei--EntityAddressCityOrTown_c20220101__20221231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zhknfmt31rV3"><ix:nonNumeric contextRef="From2022-01-012022-12-31_dei_BusinessContactMember" name="dei:EntityAddressCityOrTown">S&#227;o Paulo</ix:nonNumeric></span>,
SP, <span id="xdx_90C_edei--EntityAddressCountry_c20220101__20221231__dei--EntityAddressesAddressTypeAxis__dei--BusinessContactMember_zvrqllgt15il"><ix:nonNumeric contextRef="From2022-01-012022-12-31_dei_BusinessContactMember" format="ixt-sec:countrynameen" name="dei:EntityAddressCountry">Brazil</ix:nonNumeric></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; 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, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 47%; padding-top: 4.75pt; padding-right: 27.4pt; padding-left: 8.95pt; text-align: center"><span style="font-size: 9pt"><b>Title of each class</b></span></td>
    <td style="width: 23%; padding-top: 4.75pt; padding-right: 32.2pt; padding-left: 27.5pt; text-align: center"><span style="font-size: 9pt"><b>Trading Symbols(s)</b></span></td>
    <td style="width: 30%; padding-right: 2.15pt; padding-bottom: 3pt; text-align: center"><span style="font-size: 9pt"><b>Name of each exchange on which registered</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding: 3pt 27.4pt 3pt 8.95pt; text-align: center; line-height: 9.35pt"><span style="font-size: 9pt">Common Shares, without par value</span></td>
    <td style="padding: 3pt 32.2pt 3pt 27.5pt; text-align: center; line-height: 9.35pt"><span style="font-size: 9pt">Not traded</span></td>
    <td style="padding-top: 3pt; padding-right: 21.85pt; text-align: right; line-height: 9.35pt; padding-bottom: 3pt"><span style="font-size: 9pt">New York Stock Exchange*</span></td></tr>

  <tr style="vertical-align: top">
    <td style="vertical-align: middle; width: 47%; padding-top: 3pt; padding-bottom: 3pt; text-align: center">
    <p style="font: 9pt/10.15pt Times New Roman, Times, Serif; margin: 0 27.3pt 0 9pt; text-align: center"><span id="xdx_903_edei--Security12bTitle_c20220101__20221231_zk9vb5iZtuG1"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:Security12bTitle">American Depositary Shares</ix:nonNumeric></span>, evidenced
    by American Depositary Receipts,</p>
    <p style="font: 9pt/9.35pt Times New Roman, Times, Serif; margin: 0 27.4pt 0 9pt; text-align: center">each representing one Common Share</p></td>
    <td style="padding-top: 4.95pt; padding-right: 32.2pt; padding-left: 27.45pt; text-align: center; width: 23%"><span style="font-size: 9pt"><span id="xdx_909_edei--TradingSymbol_c20220101__20221231_zwVQr0mIiyJd"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:TradingSymbol">SBS</ix:nonNumeric></span></span></td>
    <td style="padding-bottom: 3pt; padding-top: 3pt; padding-right: 24.1pt; text-align: right; width: 30%"><span style="font-size: 9pt"><span id="xdx_908_edei--SecurityExchangeName_c20220101__20221231_zC18xbKdKEph"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" format="ixt-sec:exchnameen" name="dei:SecurityExchangeName">New York Stock Exchange</ix:nonNumeric></span></span></td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</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: left; width: 100%"><b><a href="#sbs20f_toc">Table of Contents</a></b></td></tr></table><p style="margin-top: 0; margin-bottom: 0">&#160;</p></div>
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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 8pt Times New Roman, Times, Serif; margin: 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>

<p style="font: 10pt/185% Times New Roman, Times, Serif; margin: 0.05in 0 0; text-align: center">Securities registered or to be registered
pursuant to Section 12(g) of the Act: None</p>

<p style="font: 10pt/185% Times New Roman, Times, Serif; margin: 0.05in 0 0; text-align: center">Securities for which there is a reporting
obligation pursuant to Section 15(d) of the Act: None</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">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, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span id="xdx_90C_edei--EntityCommonStockSharesOutstanding_iI_c20221231_zXY1CJKNd29i"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">683,509,869</ix:nonFraction></span> Shares of Common Stock</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 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, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span id="xdx_90F_edei--EntityWellKnownSeasonedIssuer_c20220101__20221231_zj5cZHnCe1Ch"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityWellKnownSeasonedIssuer">Yes</ix:nonNumeric></span> <span style="font-family: Wingdings">x</span> No
<span style="font-family: Wingdings">o</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 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, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Yes <span style="font-family: Wingdings">o</span> <span id="xdx_90F_edei--EntityVoluntaryFilers_c20220101__20221231_zgYp15mdbg9f"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityVoluntaryFilers">No</ix:nonNumeric></span>
<span style="font-family: Wingdings">x</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 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, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span id="xdx_900_edei--EntityCurrentReportingStatus_c20220101__20221231_zAnvmRRikeSa"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric></span> <span style="font-family: Wingdings">x</span> No
<span style="font-family: Wingdings">o</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 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 (&#167;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, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span id="xdx_904_edei--EntityInteractiveDataCurrent_c20220101__20221231_z4kCebRMcnDb"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric></span> <span style="font-family: Wingdings">x</span> No
<span style="font-family: Wingdings">o</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 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 definition 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, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 46%; padding-left: 10pt; line-height: 11.15pt"><span style="font-size: 10pt"><span id="xdx_907_edei--EntityFilerCategory_c20220101__20221231_zWXXYNDxxIT9"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" format="ixt-sec:entityfilercategoryen" name="dei:EntityFilerCategory">Large Accelerated Filer</ix:nonNumeric></span> <span style="font-family: Wingdings">x</span></span></td>
    <td style="width: 54%; padding-right: 10.3pt; padding-left: 82.5pt; text-align: center; line-height: 11.15pt"><span style="font-size: 10pt">Accelerated Filer <span style="font-family: Wingdings">o</span></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-top: 4.85pt; padding-left: 14pt; line-height: 10.5pt"><span style="font-size: 10pt">Non-accelerated Filer <span style="font-family: Wingdings">o</span></span></td>
    <td style="padding-top: 4.85pt; padding-right: 10.3pt; padding-left: 82.6pt; text-align: center; line-height: 10.5pt"><span style="font-size: 10pt">Emerging Growth Company <span id="xdx_90C_edei--EntityEmergingGrowthCompany_c20220101__20221231_zLjn7BYj0Vye"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" format="ixt:booleanfalse" name="dei:EntityEmergingGrowthCompany">&#9744;</ix:nonNumeric></span><span style="font-family: Wingdings"></span></span></td></tr>
  </table>
<p style="font: 8.5pt Times New Roman, Times, Serif; margin: 0.2pt 0 10pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">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. <span style="font-family: Wingdings">o</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#8224; 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, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 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. <span id="xdx_903_edei--IcfrAuditorAttestationFlag_c20220101__20221231_zHKt77LBQVf5" style="font-family: Wingdings"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" format="ixt:booleantrue" name="dei:IcfrAuditorAttestationFlag">x</ix:nonNumeric></span></p>


<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>


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    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">If securities are registered pursuant to Section 12(b)
of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction of
an error to previously issued financial statements. <span style="font-family: Wingdings">o</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Indicate by check mark whether any of those error
corrections are restatements that required a recovery analysis of incentive based compensation received by any of the registrant&#8217;s
executive officers during the relevant recovery period pursuant to &#167;240.10D-1(b). <span style="font-family: Wingdings">o</span>&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 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>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 33%; padding-top: 0.05pt; padding-left: 25.55pt"><span style="font-size: 10pt">U.S. GAAP <span style="font-family: Wingdings">o </span></span></td>
    <td style="width: 34%; padding-top: 0.05pt; padding-left: 25.55pt"><span style="font-size: 10pt"><span id="xdx_909_edei--DocumentAccountingStandard_c20220101__20221231_zVTeg5MZGGHg"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:DocumentAccountingStandard">International Financial Reporting Standards</ix:nonNumeric></span> as issued by the International Accounting Standards Board <span style="font-family: Wingdings">x</span></span></td>
    <td style="width: 33%; padding-top: 0.05pt; padding-left: 25.55pt"><span style="font-size: 10pt">Other <span style="font-family: Wingdings">o</span></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 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, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Item 17 <span style="font-family: Wingdings">o</span>
Item 18 <span style="font-family: Wingdings">o</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0.05pt 0 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, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">Yes <span style="font-family: Wingdings">o </span><span id="xdx_904_edei--EntityShellCompany_c20220101__20221231_zpBl9VCdpub4"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" format="ixt:booleanfalse" name="dei:EntityShellCompany">No</ix:nonNumeric></span>
<span style="font-family: Wingdings">x</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</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: left; width: 100%"><b><a href="#sbs20f_toc">Table of Contents</a></b></td></tr></table><p style="margin-top: 0; margin-bottom: 0">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 13pt/107% Arial, Helvetica, Sans-Serif; margin: 0"><b></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 4pt 0 0; text-align: center"><b><span id="sbs20f_toc"></span>TABLE OF CONTENTS&#160;</b></p>
<p style="font: 13pt/107% Arial, Helvetica, Sans-Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 13pt/107% Arial, Helvetica, Sans-Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 4pt 0 0; text-align: center">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="width: 14%"><a href="#sbs20f_001"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">PART I</span></a></td>
    <td style="vertical-align: bottom; width: 77%">&#160;</td>
    <td style="width: 9%; text-align: right"><a href="#sbs20f_001"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">9</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_002"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 1.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_002"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_002"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">9</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_003"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 2.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_003"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">OFFER STATISTICS AND EXPECTED TIMETABLE</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_003"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">9</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_004"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 3.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_004"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">KEY INFORMATION</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_004"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">9</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_005"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 4.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_005"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">INFORMATION ON THE COMPANY</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_005"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">29</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_006"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 4A.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_006"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">UNRESOLVED STAFF COMMENTS</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_006"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">75</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_007"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 5.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_007"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">OPERATING AND FINANCIAL REVIEW AND PROSPECTS</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_007"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">75</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_008"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 6.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_008"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_008"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">100</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_009"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 7.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_009"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_009"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">110</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_010"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 8.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_010"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">FINANCIAL INFORMATION</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_010"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">118</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_011"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 9.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_011"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">THE OFFER AND LISTING</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_011"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">121</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_012"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 10.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_012"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ADDITIONAL INFORMATION</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_012"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">123</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_013"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 11.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_013"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_013"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">135</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_014"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 12.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_014"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_014"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">137</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt">&#160;</td>
    <td style="padding-left: 5pt">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
  <tr>
    <td><a href="#sbs20f_015"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">PART II</span></a></td>
    <td style="vertical-align: bottom; padding-left: 5pt">&#160;</td>
    <td style="text-align: right"><a href="#sbs20f_015"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">138</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_016"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 13.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_016"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_016"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">138</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_017"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 14.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_017"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_017"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">139</span></a></td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

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    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><p style="margin-top: 0; margin-bottom: 0">&#160;</p><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence -->&#160;</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: left; width: 100%"><b><a href="#sbs20f_toc">Table of Contents</a></b></td></tr></table><p style="margin-top: 0; margin-bottom: 0">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="width: 14%; padding-left: 20pt"><a href="#sbs20f_018"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 15.</span></a></td>
    <td style="padding-left: 5pt; width: 77%"><a href="#sbs20f_018"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">CONTROLS AND PROCEDURES</span></a></td>
    <td style="width: 9%; text-align: right"><a href="#sbs20f_018"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">139</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_019"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 16.&#160;&#160;</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_019"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">[RESERVED]</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_019"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">140</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_020"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 16A.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_020"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">AUDIT COMMITTEE FINANCIAL EXPERT</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_020"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">140</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_021"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 16B.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_021"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">CODE OF ETHICS</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_021"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">140</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_022"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 16C.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_022"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">PRINCIPAL ACCOUNTANT FEES AND SERVICES</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_022"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">140</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_023"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 16D.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_023"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_023"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">141</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_024"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 16E.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_024"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">PURCHASES OF EQUITY SECURITIES BY ISSUER AND AFFILIATED PURCHASERS</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_024"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">141</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_025"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 16F.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_025"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">CHANGE IN REGISTRANT&#8217;S CERTIFYING ACCOUNTANT</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_025"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">141</span></a></td></tr>
  <tr>
    <td style="padding-left: 21.3pt"><a href="#sbs20f_026"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 16G.</span></a></td>
    <td style="padding-left: 0.1in"><a href="#sbs20f_026"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">CORPORATE GOVERNANCE</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_026"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">141</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_027"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 16H.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_027"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">MINE SAFETY DISCLOSURE</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_027"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">146</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_028"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 16I.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_028"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_028"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">147</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt">&#160;</td>
    <td style="padding-left: 5pt">&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
  <tr>
    <td><a href="#sbs20f_030"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">PART III</span></a></td>
    <td style="vertical-align: bottom; padding-left: 5pt">&#160;</td>
    <td style="text-align: right"><a href="#sbs20f_030"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">147</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_031"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 17.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_031"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">FINANCIAL STATEMENTS</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_031"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">147</span></a></td></tr>
  <tr>
    <td style="padding-left: 20pt"><a href="#sbs20f_032"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 18.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_032"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">FINANCIAL STATEMENTS</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_032"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">147</span></a></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 20pt"><a href="#sbs20f_033"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">ITEM 19.</span></a></td>
    <td style="padding-left: 5pt"><a href="#sbs20f_033"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">EXHIBITS</span></a></td>
    <td style="text-align: right"><a href="#sbs20f_033"><span style="font-family: Calibri, Helvetica, Sans-Serif; font-size: 11pt">147</span></a></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 5.65pt 0 0 20.6pt">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 9pt/10.35pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"></p>

<!-- Field: Page; Sequence: 5 -->
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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: left; width: 100%"><b><a href="#sbs20f_toc">Table of Contents</a></b></td></tr></table><p style="margin-top: 0; margin-bottom: 0">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 9pt/10.35pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><b>PRESENTATION OF FINANCIAL AND OTHER
INFORMATION</b></p>

<p style="font: 9pt/10.35pt Times New Roman, Times, Serif; margin: 0"><b>General</b></p>

<p style="font: 9pt/10.35pt Times New Roman, Times, Serif; margin: 0 0 0 9.55pt"><b>&#160;</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We maintain our books and
records in <i>reais</i>. We prepare our financial statements in accordance with International Financial Reporting Standards (&#8220;IFRS&#8221;),
as issued by the International Accounting Standards Board (the &#8220;IASB&#8221;). Our audited financial statements as of December 31,
2022 and 2021 for each of the years in the three-year period ended December 31, 2022 are included in this annual report on Form 20-F.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Other Information</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#225;sico do Estado de S&#227;o Paulo &#8211; SABESP.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In addition, references
to:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#8220;ANA&#8221; are to the National Water and Sanitation Agency (<i>Ag&#234;ncia Nacional de &#193;guas e Saneamento B&#225;sico</i>);</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#8220;ARSESP&#8221; are to the S&#227;o Paulo State Public Services Regulatory Agency (<i>Ag&#234;ncia Reguladora de Servi&#231;os P&#250;blicos do Estado de S&#227;o Paulo</i>);</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#8220;ADR&#8221; or &#8220;ADRs&#8221; are to American Depositary Receipt or American Depositary Receipts, respectively;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#8220;ADS&#8221; or &#8220;ADSs&#8221; are to American Depositary Share or American Depositary Shares, respectively;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#8220;B3&#8221; are to B3 S.A. &#8211; Brasil, Bolsa, Balc&#227;o;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
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  <tr style="vertical-align: top">
    <td>&#160;</td>
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    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#8220;Brazil&#8221; are to the Federative Republic of Brazil;</span></td></tr>
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    <td>&#160;</td>
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    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#8220;Brazilian Corporate Law&#8221; are to Law No. 6,404/1976 of December 15, 1976, as amended;</span></td></tr>
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    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
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  </table>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#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;);</span></td></tr>
  <tr style="vertical-align: top">
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    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#8220;COVID-19&#8221; or &#8220;Coronavirus&#8221; are to the SARS-CoV-2 2019 coronavirus pandemic;</span></td></tr>
  <tr style="vertical-align: top">
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  </table>


<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
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  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#8220;federal government&#8221; and &#8220;Brazilian government&#8221; are to the federal government of the Federative Republic of Brazil and &#8220;S&#227;o Paulo state government&#8221; are to the state government of the State of S&#227;o Paulo; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#8220;IBRD&#8221; are to the International Bank for Reconstruction and Development;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#8220;IDB&#8221; are to the Interamerican Development Bank;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#8220;New Legal Framework for Basic Sanitation&#8221; are to Law No. 14,026/2020 of the Federative Republic of Brazil;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#8220;&#165;&#8221; or &#8220;Japanese Yen&#8221; are to the official currency of Japan;</span></td></tr>
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    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#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 is delegated to third parties or liabilities, services, personnel or goods necessary for the continuity of public services are totally or partially transferred to third parties;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#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;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#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&#227;o Paulo;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#8220;S&#227;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&#227;o Paulo;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#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;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#8220;Sewage Treatment Coverage&#8221; indicators are to the amount of consumer units connected to the sewage treatment system;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#8220;State&#8221; are to the State of S&#227;o Paulo, which is also our controlling shareholder;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#8220;URAE&#8221; are to Regional Unit for Drinking Water Supply and Sewage Services (<i>Unidade Regional de Servi&#231;os de Abastecimento de &#193;gua Pot&#225;vel e Esgotamento Sanit&#225;rio</i>);</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#8220;U.S. dollars&#8221; or &#8220;US$&#8221; are to the United States dollar, the official currency of the United States;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#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</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">&#8220;WHO&#8221; are to the World Health Organization.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 4.65pt 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Market Information</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#237;stica</i>
&#8211; &#8220;IBGE&#8221;), and the State Data Analysis System Foundation (<i>Funda&#231;&#227;o Sistema Estadual de An&#225;lise
de Dados</i> &#8211; &#8220;SEADE&#8221;), among others. We have no reason to believe that any of this information is inaccurate in any
material respect.</p>


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    <!-- Field: /Page -->

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;o Paulo: 2010-2050&#8221; (<i>Proje&#231;&#227;o da Popula&#231;&#227;o
e dos Domic&#237;lios para os Munic&#237;pios do Estado de S&#227;o Paulo: 2010-2050</i>).</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0.05pt 0 10pt"><b><i>Our Contracts and the Municipalities We Serve</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Throughout this document,
we refer to the 375 municipalities we serve directly and the two municipalities which we account for in our wholesale segment (Mogi das
Cruzes and S&#227;o Caetano do Sul), since our revenue for the fiscal year 2022 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, Times, Serif; margin: 3.2pt 0 10pt; text-align: center"><b>CAUTIONARY STATEMENTS ABOUT FORWARD-LOOKING
STATEMENTS</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">general economic, political, demographical, health and other conditions in Brazil and in other countries, including military conflict between Russia and Ukraine, the imposition of sanctions and trade embargos and its impacts on the global economy;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">fluctuations in inflation, interest rates and exchange rates in Brazil;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the potential impacts of the New Tariff Structure to be implemented, its uncertainties, as well as unpredictability about the revenues we expect to earn with the new structure;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; text-align: justify"><span style="font-size: 9pt">the impact of widespread health developments, such as COVID-19, and its effects on our operating revenues and financial condition;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the interests of our controlling shareholder;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">any increase in delinquencies by our customers;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">our potential corporate reorganization, that is currently being discussed by the State government that may include a change in our control;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the regulations issued by ARSESP regarding several aspects of our business, including resetting and adjusting our tariffs;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">existing and future governmental regulation for sanitation services, competition in our concession area, and other matters;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the impacts on our business of probable increases in the frequency of extreme weather conditions, including droughts and intensive rain and other climatic events;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">our ability to continue to use certain reservoirs under current terms and conditions;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">availability of our water supply, springs and storage systems;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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&#227;o Paulo metropolitan region;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the size and growth of our customer base and its consumption habits;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">any measures that we may be required to take to ensure the provision of water to our customers;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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; </span></td></tr>
  </table>

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    <!-- Field: /Page -->

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the potential impact of the enactment of reference standards that should be taken into account by subnational sanitation regulatory agencies (municipal, intermunicipal, district and state) in their regulatory performance, since the New Legal Framework for Basic Sanitation determined that ANA is to be the regulatory authority of the sanitation sector at national level;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the municipalities&#8217; ability to terminate our existing concession agreements prior to their expiration date and our ability to renew such agreements;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">our ability to collect amounts owed to us by our controlling shareholder, states, the federal government and municipalities;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">our capital expenditure program and other liquidity and capital resources requirements;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the effects of the agreement for provision of water and sewage services in the city of S&#227;o Paulo, which we executed with the State and the city of S&#227;o Paulo considering that ARSESP has limited the pass-through to tariff of values transferred to municipal infrastructure funds to 4%;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">our management&#8217;s expectations and estimates relating to our future financial performance;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">our level of debt and limitations on our ability to incur additional debt;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">our ability to access financing with favorable terms in the future;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the costs we incur in complying with environmental laws and any penalties for failure to comply with these laws;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the outcome of our pending or future legal proceedings;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the delay or postponement in investment in our sewage system;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the possibility to be subject to other regulatory agencies other than ARSESP;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">power shortages, rationing of energy supply or significant changes in energy tariffs; and </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">other risk factors as set forth under &#8220;Item 3.D. Risk Factors.&#8221;</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 4.65pt 0 10pt; text-align: justify; text-indent: 0.25in">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>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><span id="sbs20f_001"></span><b>PART I</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_002"></span>&#160;</td>
    <td style="width: 145px; padding-top: 4.65pt; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000"><b>ITEM 1.</b></span></td>
    <td style="padding-top: 4.65pt; padding-bottom: 10pt"><span style="font-size: 9pt"><b>IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_003"></span>&#160;</td>
    <td style="width: 145px; padding-bottom: 10pt"><span style="font-size: 9pt"><b>ITEM 2.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>OFFER STATISTICS AND EXPECTED TIMETABLE</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_004"></span>&#160;</td>
    <td style="width: 145px; padding-bottom: 10pt"><span style="font-size: 9pt"><b>ITEM 3.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>KEY INFORMATION</b></span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 1%">&#160;</td>
    <td style="width: 5%; padding-top: 0.2pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>A.</b></span></td>
    <td style="width: 94%; padding-top: 0.2pt"><span style="font-size: 9pt"><b>[RESERVED]</b></span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 1%">&#160;</td>
    <td style="width: 5%; padding-top: 5.4pt; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>B.</b></span></td>
    <td style="width: 94%; padding-top: 5.4pt; padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt"><b>Capitalization and Indebtedness</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 1%">&#160;</td>
    <td style="width: 5%; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>C.</b></span></td>
    <td style="width: 94%; padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt"><b>Reasons for the Offer and Use of Proceeds</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 1%">&#160;</td>
    <td style="width: 5%; padding-bottom: 12pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>D.</b></span></td>
    <td style="width: 94%; padding-bottom: 12pt; text-align: justify"><span style="font-size: 9pt"><b>Risk Factors</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Risks Relating to Brazil</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>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.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">expansion or retraction of the Brazilian economy;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the regulatory environment related to our business operations and concession agreements;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">interest rates and monetary policies;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">exchange rates and exchange controls and restrictions on remittances abroad;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">currency fluctuations;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">increased unemployment;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">availability of credit;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">changes in labor regulations;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">political elections and social and political instability;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">inflation;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">liquidity of the Brazilian capital and lending markets;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">tax and regulatory policies and laws;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">economic and social instability;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">water and electricity shortages and rationing;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the impact of widespread health developments, such as COVID-19 and any variants and the Brazilian government&#8217;s response to them and, <i>inter alia</i>, its impacts on water consumption, labor laws and other regulations affecting our industry. For more information regarding risks relating to infectious 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</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">other political, foreign policy, social and economic developments in or affecting Brazil. </span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;Uncertainty as to
whether the Brazilian government will implement changes in policy or regulation affecting these or other factors in the future, may affect
economic performance and contribute to economic uncertainty in Brazil, as well as higher volatility in the Brazilian capital markets and
the securities of Brazilian issuers, which may have an adverse effect on us. 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>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0.05pt 0 10pt; text-align: justify"><b><i>Changes in Brazilian tax law or conflicts
in its interpretation may adversely affect us. </i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The Brazilian government
has frequently discussed and implemented various changes in tax regimes, including the entering into or modification of tax treaties,
that may affect companies and their customers. These changes include changes in the current tax rates, the creation of temporary or permanent
taxes and/or the cancellation of benefits in effect, the proceeds of which are allocated to government projects. These changes may result
in increases in our tax liabilities, which could adversely affect our profitability. In addition, certain tax laws may be interpreted
by tax authorities in a way that is controversial. As a result, we may be adversely affected in the event of a different interpretation
from the one relied upon to carry out our transactions. We cannot assure that we will be able to maintain our projected cash flow and
profitability following any increases in Brazilian taxes applicable to our operations, which may adversely affect our results.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">There are currently proposals
in the Brazilian Congress to implement a tax reform. Among the proposals under discussion, is the possibility of a complete change in
the taxation system for consumption, replacing certain federal, state and/or municipal taxes, such as, for example, the tax on manufactured
products (<i>Imposto sobre Produtos Industrializados</i>), the social integration program (<i>Programa de Integra&#231;&#227;o Social</i>),
the contribution for social security financing (<i>Contribui&#231;&#227;o para o Financiamento da Seguridade Social</i> &#8211; &#8220;COFINS&#8221;),
the circulation of goods and services tax (<i>Imposto sobre Circula&#231;&#227;o de Mercadorias e Servi&#231;os</i>) and the service
tax (<i>Imposto Sobre Servi&#231;os</i>), with one or more taxes levied on consumption. We also highlight Bill No. 2,337/2021, which
proposes significant changes to the income tax legislation, such as the gradual decrease of the income tax rate for companies from 15%
to 12.5% in 2022 and 10% in 2023.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Uncertainty about changes
in tax regimes may have an adverse effect on our business, results of operations and financial condition.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0.05pt 0 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#233;rio P&#250;blico Federal</i>), the Brazilian Federal Police (<i>Pol&#237;cia Federal</i>),
the CVM, and other Brazilian public entities who are responsible for corruption and cartel investigations. 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 <span style="letter-spacing: -0.35pt">S&#227;o Paulo </span>state government officials and
senior management of Brazilian industry.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Numerous elected officials,
public servants and executives and other personnel of major companies have been subject to investigation, arrest, criminal charges and
other proceedings. 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 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Government interference
in the economy may adversely impact the macroeconomic indicators mentioned (for more information, see &#8220;Item 3.D. 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;), affecting market activity and us.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In October 2022, Luis In&#225;cio
Lula da Silva was elected president of Brazil for a four-year term beginning in 2023. The uncertainties regarding the new government's
ability to implement changes related to monetary, fiscal and social security policies, especially given that the federal legislative branch
is controlled by opposition parties, as well as the post-election political atmosphere, with significant protests and strikes, may contribute
to economic instability. These uncertainties and any new measures that the new government may implement may increase the volatility of
the Brazilian securities market.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The President has the power
to impose policies and issue governmental acts regarding the Brazilian economy that may affect our operations and financial performance.
We cannot predict what policies the new President elect will impose, much less whether such new policies or changes in current policies
will have an adverse effect on our business or the Brazilian economy.</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In addition, 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. For example, presidential elections occurred in
October 2022, with Luiz In&#225;cio Lula da Silva defeating Jair Messias Bolsonaro, in one of the closest presidential races in history.&#160;<span style="background-color: white">In
the aftermath of the 2022 election results, there were mass protests and demonstrations throughout Brazil&#160;</span><span style="letter-spacing: 0.2pt">by
supporters of former president Jair Bolsonaro disputing the election results. On January 8, 2023, protesters stormed government buildings
in Brasilia, the country&#8217;s capital, including the Congress, the Supreme Court and the Presidential Palace, which prompted the Supreme
Court to order participants and certain politicians to be imprisoned and resulted in new investigations. It is unclear whether this heightened
state of political and social tension will dissipate or intensify in coming months</span>&#160;<span style="background-color: white">as
the country awaits definition regarding the political and economic agenda of the new administration, which could contribute to increased
macroeconomic and political instability.</span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Historically, the political
landscape in Brazil has influenced the performance of the Brazilian economy. In particular, political crisis have affected investor confidence
as well as public opinion, which has adversely affected the economic development in Brazil and, consequently, may impact the trading price
of our common shares and ADSs.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>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.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Brazil has historically
experienced high rates of 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. Brazil&#8217;s General Price Index (<i>&#205;ndice Geral de Pre&#231;os &#8211; Mercado</i>
&#8211; &#8220;IGP-M&#8221;) index, recorded inflation of 5.45% in 2022, 17.78% in 2021 and 23.14% in 2020. The Special Clearing and Settlement
System (<i>Sistema Especial de Liquida&#231;&#227;o e Cust&#243;dia</i> &#8211; &#8220;SELIC&#8221;), the official overnight interest
rate in Brazil, was 13.65%, 9.15% and 1.90% at the end of 2022, 2021 and 2020, respectively. 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 reduced the SELIC target rate to 2% between August 2020 and March 2021, after
which it was raised numerous times, most recently to 13.75% to mitigate the increase in inflation, <span style="letter-spacing: -0.25pt">where
it remains</span> 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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The Brazilian annual inflation
rates, as measured by the Amplified Consumer Price Index (<i>&#205;ndice Nacional de Pre&#231;os ao Consumidor Amplo</i> &#8211; &#8220;IPCA&#8221;),
were 5.79%, 10.06% and 4.52% during 2022, 2021 and 2020, respectively. In 2021, the IPCA reached its highest accumulated annual inflation
since 2015, according to data provided by IBGE. In 2022, the accumulated inflation slowed down compared to 2021. If Brazil continues to
experience substantial high 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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>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. </i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, 2020, the exchange rate was R$5.19 to US$1.00, representing a depreciation of 28.9% as compared
to the rate prevailing as of December 31, 2019. During 2021, the <i>real</i> was very volatile and depreciated by 7.4% against the U.S.
dollar by year-end. During 2022, there was an appreciation of the <i>real</i> by 6.5% against the U.S. dollar and by 18.4% against the
Japanese Yen. As of April 19, 2023, the commercial selling rate as reported by the Central Bank was R$5.0467 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Exchange rate fluctuations
will affect the U.S. dollar equivalent of the <i>real </i>price of our common shares on the B3, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Depreciation of the Brazilian
<i>real </i>against the U.S. dollar has created inflationary pressures in Brazil and has caused 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 Brazilian
<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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In the event of a significant
devaluation of the Brazilian <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. This would also increase our total debt, which could lead
us to breach any debt/EBITDA covenants we are subject to in certain financings. We had total foreign currency denominated debt of R$2,775.8
million as of December 31, 2022, and we anticipate that we may incur additional amounts of foreign currency denominated debt in the future.
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 2022 financial statements. 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In addition, global financial
crises have caused, and in the future may again cause, significant consequences to 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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Downgrades in Brazil&#8217;s credit rating could
adversely affect our credit rating, the cost of our indebtedness and the trading price of the securities.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Rating agencies periodically
evaluate Brazil and its sovereign ratings, based on a number of factors, including macroeconomic trends, fiscal and budgetary conditions,
debt metrics and the prospect of changes in any of these factors. Downgrades in Brazil&#8217;s credit rating can lead to downgrades in
our credit rating and increase the cost of our indebtedness as investors may require a higher rate of return to compensate a perception
of increased risk. Brazil lost its investment-grade status from all three major rating agencies (Standard &amp;&#160;Poor's, Moody's and
Fitch) in 2015 and, consequently, the trading prices of securities in the Brazilian debt and equity market were negatively affected.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 21.3pt">The latest update regarding
Brazil's sovereign risk ratings made by global rating agencies are: (i) Moodys reaffirmed Brazil's sovereign rating at Ba2 and maintained
the outlook stable according to the last report published on April 12, 2022; (ii) Fitch maintained the rating at BB- with a stable outlook
according to the report published on December 20, 2022; and (iii) S&amp;P Global followed the same path as the previous ones, reaffirming
the rating at BB- with a stable outlook, according to the report published on June 15, 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 21.3pt">Any further&#160;downgrade&#160;in Brazil's
sovereign credit rating may increase investors' perception of risk on the country and, consequently, of Brazilian companies (including
us), which may increase future funding costs and negatively affect interest and profit margins, impacting the trading price of our common
shares and ADSs.</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Brazil&#8217;s economy is vulnerable to external
and internal shocks, which may have a material adverse effect on Brazil&#8217;s economic growth and on the trading markets for securities.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">Brazil&#8217;s economy is vulnerable
to external shocks, including adverse economic and financial developments in other countries. For example, an increase in interest rates
in the international financial markets may adversely affect the trading markets for securities of Brazilian issuers. In addition, a drop
in the price of commodities produced by Brazil could adversely affect the Brazilian economy. A decline in the economic growth or demand
for imports of any of Brazil&#8217;s major trading partners could also have a negative impact on Brazil&#8217;s exports and adversely
affect Brazil&#8217;s economic growth.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">In addition, because international
investors&#8217; reactions to events occurring in one emerging market country sometimes produce a &#8220;contagion&#8221; effect, in which
an entire region or class of investment is disfavored by international investors, Brazil could be adversely affected by negative economic
or financial developments in other countries. Brazil has been adversely affected by such contagion effects on several occasions, including
following the 1998 Russian crisis, the 2001 Argentine crisis and the 2008 global economic crisis. We cannot assure that any situations
like those described above will not negatively affect investor confidence in emerging markets or the economies of Latin America, including
Brazil.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">In February 2022, the Russian
president Vladimir Putin announced the beginning of a special military operation in the Donbas region in eastern Ukraine, which resulted
in an armed conflict between these countries. Since then, other European countries and the United States have imposed packages of financial
and economic sanctions that, in various ways constrain: (i)&#160;transactions with numerous Russian entities and individuals; (ii)&#160;transactions
in Russian sovereign debt; and (iii)&#160;investment, trade, and financing to, from, or in certain regions of Ukraine. In addition, the
military conflict between Russia and Ukraine has increased many commodity prices, such as the prices of energy and oil. While the invasion
continues toward major Ukrainian cities, the United States, the European Union and the United Kingdom and other jurisdictions are likely
to impose additional material, financial and economic, sanctions and export controls, including against the Russian energy sector, in
which the country is an important global producer. Such actions and sanctions have impacted and may continue to impact adversely and materially
the Russian economy and, consequently, the economies of other countries that maintain commercial relations with Russia (including Brazil).
Additionally, it is not possible to predict whether additional sanctions against Russia will be applied and, if so, to what degree these
sanctions will impact Brazil&#8217;s economy. All this tension caused by the conflict in Ukraine has already triggered an inflationary
process on commodities (mainly oil), which may significantly impact the business and the market price of the shares of companies all over
the world, including us. Further, this conflict has caused substantial daily oscillations in the global capital markets (including in
Brazil), which may have a material adverse effect on our business and financial performance, including through higher volatility in foreign
currency exchange rates, higher inflation rates in Brazil, as well as increases in exchange rates.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">The Russia and Ukraine conflict
has led to an increase in fuel and gas prices. If this continues simultaneously with a possible appreciation of the U.S. dollar, it would
put additional pressure on inflation and could hinder the Brazilian economic recovery. The global supply of agricultural commodities was
also impacted, and in case there is an increase in the price of such commodities, the demand for Brazilian production would increase,
thus raising export rates and increasing domestic prices. Such a scenario could bring uncertainty for the global economy and could negatively
impact the Brazilian economy and inflation levels.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">Brazil&#8217;s economy is also
subject to risks arising from the development of several domestic macroeconomic factors. These include general economic and business conditions
of the country, the level of consumer demand, the general confidence in the political conditions in the country, present and future exchange
rates, the level of domestic debt, inflation, interest rates, the ability of the Brazilian government to generate budget surpluses and
the level of foreign direct and portfolio investment.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">Our operating conditions have
been, and will continue to be, affected by the growth rate of gross domestic product (&#8220;GDP&#8221;) in Brazil, because of the correlation
between GDP growth and water demand. Therefore, any change in the level of economic activity may adversely affect the liquidity of, and
the market for, our securities and consequently our financial conditions and the results of our operations.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>Disruption or volatility in global financial
and credit markets could have a material adverse effect on us. </i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">Volatility and uncertainty in
global financial and credit markets have generally led to a decrease in liquidity and an increase in the cost of funding for Brazilian
and international issuers and borrowers. Such conditions may adversely affect our ability to access capital and liquidity on financial
terms acceptable, if at all. If we are unable to access capital and liquidity on reasonable financial terms acceptable to us or at all,
our financial condition and results of operations may be adversely affected. In addition, the economic and market conditions of other
countries, including the United States, countries in the European Union and emerging markets, may affect the volume of foreign investments
in Brazil. If the level of foreign investment declines, our access to capital may likewise decline, which could negatively affect our
business, ability to take advantage of strategic opportunities and, ultimately, the trading price of our ADSs.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">&#160;</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Risks Relating to Our Control by the State of S&#227;o Paulo</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>We are controlled by the State of S&#227;o
Paulo, whose interests may differ from the interests of non-controlling shareholders, including holders of ADSs.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As the S&#227;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, 2022, the
State owned 50.3% of our outstanding common shares. In addition, pursuant to the State Constitution of S&#227;o Paulo, the Governor
of S&#227;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, that did not necessarily enhance
business, financial condition or results of operations. For example, the State issued Decree No. 64,879/2020 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 between March and September, 2020, for all municipalities we serve.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The State of S&#227;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. Upon Tarc&#237;sio Gomes de Freitas assuming the governance of the State of S&#227;o Paulo, the S&#227;o Paulo state government
replaced all of our executive officers.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On March 27, 2023 we published
our management proposal setting out the matters to be discussed at our Ordinary and Extraordinary General Shareholders' meeting to be
held on April 28, 2023. In accordance with the recommendation from our controlling shareholder, we are proposing to replace all board
members, except for four (the director appointed by the employees, the minority shareholders and the CEO, who is part of the Board of
Directors as long as he is the CEO, and one other). These changes are subject to obtaining approval at the shareholders' meeting. We cannot
predict the impact of these or any other potential future changes to the Board of Directors on our business, financial condition or results
of operation and whether such changes will be the interests of other minority shareholders, including ADR holders.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Additionally, the S&#227;o
Paulo state government, as our controlling shareholder, may take measures related to business planning, strategies, acquisitions, asset
disposals, partnerships, financings or similar transactions, that may be contrary to the interests of other minority shareholders, including
ADR holders.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>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.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On February 28, 2023, the
State Privatization Program&#8217;s Board (<i>Conselho Diretor do Programa Estadual de Desestatiza&#231;&#227;o </i>&#8211; &#8220;CDPED&#8221;),
which has authority over our corporate reorganization plan, agreed to proceed with arrangements for hiring consultancy services for the
study of our privatization. On April 10, 2023, the S&#227;o Paulo state government signed a contract with the International Finance
Corporation (&#8220;IFC&#8221;), an agency linked to the World Bank, which will act as the advisor in this process. As of the date of
this annual report, we have not received any details about the proposals being discussed for our privatization and we cannot assure that
CDPED will give us guidance on our potential corporate reorganization, the terms of such guidance, or that any potential reorganization
will not have a material adverse effect on our business, financial condition or results of operation.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>Our right to withdraw water from the Guarapiranga
and Billings reservoirs is being challenged judicially by minority shareholders of EMAE.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We withdraw water for use
in the S&#227;o Paulo metropolitan region from the Guarapiranga and Billings reservoirs. Empresa Metropolitana de &#193;guas e Energia
S.A. (&#8220;EMAE&#8221;), a company that is also controlled by the State of S&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">However, on April 11, 2016,
we were also named in a separate lawsuit filed by minority shareholders of EMAE against the State of S&#227;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 facilities. The plaintiffs
allege that the State, in its capacity as controlling shareholder of EMAE, has acted unduly to EMAE&#8217;s detriment and in our favor.
This lawsuit was dismissed, and an appeal was filed, but the Court upheld the dismissal of the claim stating that the State operated in
compliance with the legal system, in the public interest. An appeal was filed with the higher courts on March 8, 2023.</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In addition, on August
7, 2017 we were named in a new lawsuit against us, EMAE and the National Electric Energy Agency (<i>Ag&#234;ncia Nacional de Energia
El&#233;trica</i> &#8211; &#8220;ANEEL&#8221;), 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&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The settlement agreement
between EMAE and us mentioned above does not necessarily terminate the separate lawsuits. 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&#227;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. For more information, see &#8220;Item 7. Major Shareholders
and Related Party Transactions.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Risks Relating to Our Business </b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><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></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our financial and operating
performance may be adversely affected by the outbreak of pandemics such as COVID-19, as well as other catastrophes and health epidemics
on a regional or global scale. Such outbreaks may result, at different levels, in the adoption of governmental and private measures, including
restrictions, as a whole or in part, on the circulation and transportation of persons, goods and services and consequently, in the closure
of private establishments and public offices, interruptions to the supply chain, reduction of consumption in general by the population
and increased intervention in their economies.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The impact of the COVID-19
pandemic on the global economy and financial markets was significant in 2020 and 2021 and continued to a lesser extent in 2022. It also
introduced new habits that impacted consumption and, as a result, our business.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Although restrictions imposed
to contain the spread of COVID-19 were lifted in 2022, various companies continue to adopt partial remote working regimes. This affected
the volume of sales in the commercial, industrial and public categories which would have been higher had it not been for the partial remote
working policies adopted by these companies. In addition, the adverse macroeconomic impact of the COVID-19 pandemic in Brazil had a detrimental
impact on many parts of Brazilian society and led to increased delinquencies which negatively impacted our results of operations. Our
allowance for doubtful accounts increased by 21.5% for the year ended December 31, 2022 compared to the same period in 2021, and 43.4%
for the year ended December 31, 2021, compared to the same period in 2020.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 6pt; text-align: justify; text-indent: 0.25in">Epidemics, such as COVID-19
and any new variants, natural disasters and other catastrophes may have a negative and significant effect on the world economy and on
Brazil&#8217;s economy, and include or may include reduction in the level of economic activity; currency devaluation and volatility; increase
in the fiscal deficit and constraints to the capacity of the Federal Government or State Governments to make investments and payments
and to contract services or acquire goods; delays in judicial, arbitral and/or administrative proceedings; imposition, even if only temporarily,
of a more onerous tax treatment of our business activities; decrease the liquidity available in the international and/or Brazilian market;
and volatility in the price of raw materials and other inputs, among other effects.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We cannot assure that future
events, such as other health catastrophes and epidemics, will not result in the spread of contagious viruses, such as COVID-19 and other
variants, that may lead to a renewed imposition of remote work regimes and the closure of non-essential commercial, industrial and public
establishments. The occurrence of any of these events and their duration may have material adverse effects on our operating results and
financial condition, as well as the trading price of our common shares and ADSs.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>Our current tariff structure is outdated
and does not reflect the current socioeconomic changes the State of S&#227;o Paulo has undergone over the past decades. Any updates
to the tariff structure may lead to uncertainties in the market as well as unpredictability about our future revenues.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our current Tariff Structure
(as defined in &#8220;Item 4.B. Business Overview&#8212;Tariffs&#8212;Tariff Structure&#8221;) 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&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our current Tariff Structure
applies different price ranges for the following categories of users: (i) residential customers (Residential Normal, Residential Social
and Residential Vulnerable) and non-residential customers (including commercial, industrial and public customers, as described in &#8220;Item
4.B. Business Overview&#8212; Tariffs - Tariff Structure&#8221;); (ii) the metropolitan regions of S&#227;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&#179;/month and differences in prices per range, with progressive increases in the price as consumption increases.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The New Tariff Structure (as defined
in &#8220;Item 4.B. Business Overview&#8212;Tariffs&#8212;New Tariff Structure&#8221;), which was expected to be adopted as of 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, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">On March 17, 2022, ARSESP published
Resolution No. 1,278 relating to the tariff readjustment, which also postponed the adoption of the New Tariff Structure until the resolution
of outstanding definitions necessary for its implementation. On March 1, 2023, ARSESP published Resolution No. 1,388 setting out the regulatory
agenda for 2023-2024. As part of this agenda, a public consultation is scheduled for the first half of 2024 which aims to implement the
postponed New Tariff Structure. However, on April 6, 2023, ARSESP published Resolution No. 1,395 which revoked Resolution No 1,278 and
maintained the current Tariff Structure. A new tariff structure will be implemented following the public consultation scheduled for the
first half of 2024. For more information, see &#8220;Item 4.B. Business Overview&#8212;Tariffs&#8212;New Tariff Structure.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The transition period during
which the New Tariff Structure will be implemented may lead to uncertainties as well as unpredictability about the revenues we expect
to earn with the new structure, 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 the New Tariff Structure will be and if it will have an adverse effect on our business, financial condition or
results of operations. For more information, see &#8220;Item 4.B. Business Overview&#8212;Tariffs&#8212;New Tariff Structure.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>Certain terms of our agreement to provide
water and sewage services in the city of S&#227;o Paulo could have a material adverse effect on us. </i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The provision of water
and sewage services in the city of S&#227;o Paulo accounted for 45.1% of our gross operating revenues from sanitation services (excluding
revenues relating to the construction of concession infrastructure) in the year ended December 31, 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On June 23, 2010, the State
and the city of S&#227;o Paulo executed an agreement in the form of a convention (&#8220;<i>conv&#234;nio&#8221;</i>) with our intermediation
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&#227;o Paulo on a joint basis. In accordance with the <i>conv&#234;nio</i>, we executed a service contract on June 23, 2010, with
the State and the city of S&#227;o Paulo, to provide these services for the following 30 years. Among other principal terms of this
service contract, we must transfer 7.5% of the gross revenues we obtain from this contract and subtract (i)&#160;COFINS and the <i>Programa
de Forma&#231;&#227;o do Patrim&#244;nio do Servidor P&#250;blico</i> (&#8220;PASEP&#8221;) taxes, and (ii) unpaid bills for services
provided to properties owned by the city of S&#227;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. For more information, see &#8220;Item
7.B. Related Party Transactions&#8212;Agreement with the State and the city of S&#227;o Paulo&#8221; for a further discussion of the
principal terms of the <i>conv&#234;nio </i>and the principal terms of the service contract we executed in accordance with the <i>conv&#234;nio.</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Since the Second Ordinary Tariff
Revision, 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 Revision, which was concluded in April 2021, our only contract
that provides for this and complies with ARSESP&#8217;s requirements is with the municipality of S&#227;o Paulo. Accordingly, 4% of
the funds transferred to the S&#227;o Paulo Municipal Fund for Environmental Sanitation and Infrastructure were transferred to tariffs
for the revision cycle ending in April 2021. For more information, see &#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, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;o Paulo to the S&#227;o Paulo Municipal Fund for Environmental Sanitation and Infrastructure.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, in accordance with the agreement
with the City of S&#227;o Paulo, and unpaid bills in respect of publicly owned properties. In addition, for recognition as part of the
tariff, municipal funds for environmental sanitation and infrastructure must be established by the municipality through a legal act, which
specifies the allocation of resources. For the third tariff cycle (2021-2024) ARSESP provided that a 4% limit will apply to transfers
to municipal funds and that these transfers must be previously approved by ARSESP and recognized as part of the tariffs. As established
by ARSESP, 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.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Considering that ARSESP
has limited the pass-through to tariff of values transferred to municipal infrastructure funds to 4%, the mandatory contractual 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&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">From 2010 to December 31,
2022, we transferred approximately R$5.2 billion to the S&#227;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; Establishment of ARSESP.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">On July 13, 2021, the city of
S&#227;o Paulo filed a public civil action against us, the State of S&#227;o Paulo and ARSESP aiming, in general terms, to discuss
the possibility of including the charge to the Municipal Fund for Environmental Sanitation and Infrastructure (&#8220;FMSAI&#8221;) in
the tariff adjustment provided for in Resolution No. 870/2019, which in practice was already being transferred pursuant to Resolution
No. 794/2018, with a view to, in summary: (i) the recognition of illegality of the transfer of the charge of 7.5% of our gross revenue,
related to FMSAI, the water and sewage tariff practiced in the City of S&#227;o Paulo; (ii) establishing our liability for damages caused
to users affected by ARSESP Resolutions 794/2018 and 870/2019; and (iii) the recognition of the inexistence of liabilities to be paid
to us for the transfers to FMSAI made by it since 2010, since they would already be included in the tariff value from the beginning.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On August 19, 2021, the
city of S&#227;o Paulo requested the suspension of the process in view of the ongoing negotiations in search of an amicable solution
to the dispute. On September 13, 2021, the suspension of the case for a period of ninety days was granted. On August 15, 2022, the city
of S&#227;o Paulo reported that the settlement negotiations were still ongoing, and, as of the date of this annual report, there have
been no further developments.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We have not yet been named
and cannot predict the outcome of this proceeding, which, if unfavorable, could have an adverse economic impact on us.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>Any failure to obtain new financing may
adversely affect our ability to continue our capital expenditure program. </i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our capital expenditure
program will require resources of approximately R$26.2 billion in the period from 2023 through 2027. In 2022, we recorded R$5.4 billion
in capital expenditures. We funded and intend to continue funding these capital expenditures with cash generated by our operations, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 more information on these covenants, see &#8220;Item
5.B. Liquidity and Capital Resources&#8212;Indebtedness Financing&#8212;Financial Covenants.&#8221;</p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>Any substantial monetary judgment against
us in legal proceedings may have a material adverse effect on our financial condition. </i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, 2022, the estimated total claims asserted amounted to R$54,317.3 million (net of R$207.6 million in escrow deposits),
including contingent liabilities. We have recognized provisions totaling R$1,610.8 million (net of escrow deposits) as of December 31,
2022. 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, reputation and image. For more information, see &#8220;Item 8.A. Financial Statements and Other Financial
Information&#8212;Legal Proceedings&#8221; and Note 20 to our 2022 Financial Statements included in this annual report.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>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.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Our business is subject to cyberattacks and security and privacy
breaches. </i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. Due to
the COVID-19 outbreak, we started to use new communication software and systems. However, we 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 usernames, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>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.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 Personal Data Protection
(Law No. 13,709/2018) (&#8220;LGPD&#8221;) and their related regulations, including regulations to be enacted by the Brazilian National
Data Protection Authority (&#8220;ANPD&#8221;).</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The LGPD came into effect
on September 18, 2020 and provides a comprehensive regulation for the use of personal data in Brazil. The legislation provides for the
application of administrative sanctions (art. 52, 53 and 54), which came into effect on August 1, 2021. If we do not carry out the data
processing operation in accordance with the LGPD, we may be subject to sanctions, individually or cumulatively, of warning, obligation
to disclose the incident, temporary blocking and/or exclusion of personal data, suspension, prohibition, partial or total, of the exercise
of the activity of processing personal data and fine of up to 2% (two percent) of the company, group or conglomerate&#8217;s revenue in
Brazil in its last fiscal year, excluding taxes, up to the global amount of R$50,000,000 (fifty million <i>reais</i>) per infringement.
The application of the sanctions provided for in the LGPD is exclusively the responsibility of the ANPD.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We may also be held liable
for material, moral, individual or collective damage caused by non-compliance with the obligations established by the LGPD and other data
protection legislation, being subject to risks, such as (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>).</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The LGPD significantly
transformed the data protection system in Brazil and it was inspired on European legislation (the General Data Protection Regulation).</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The LGPD establishes detailed
rules for the collection, use, processing, storage and disposal of personal data. It affects all economic sectors, including the relationship
between customers and financial institutions, employees and employers and other relationships in which personal data is processed, both
in the digital and physical environment. The ANPD is the agency 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 apply 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.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Any failure by us to adhere
to the LGPD or any further privacy laws or regulations enacted or approved in Brazil also carries the risk of individual or collective
lawsuits, claim of compensation for damages arising from violations, especially in cases of security incidents that result in unauthorized
access to personal data. The application of penalties, the publicizing of the infraction or the imposition of obligations to indemnify
for failures in the protection of personal data and inadequacy of the LGPD could adversely affect our reputation, and our results and,
consequently, the value of our shares.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>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.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Currently, we substantially
withdraw 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. As of December 31, 2022, we had 229 dams for water supply purposes, which are all the dams used as part of our operations. 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our water and sewage pipes
are susceptible to degradation caused by factors such as aging, intense traffic, interventions resulting from disorderly urban planning
and action by other companies, which may provoke accidents in the networks, increasing the risk of physical loss of water and affect the
regular provision of our services, impacting our customers, the society and the environment. Regarding sanitary sewage, our sewage pipes
may be obstructed due to misuse resulting from the improper release of solid waste and rainwater in the sewage systems.</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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.
For more information, 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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 arising from environmental and social damages, other environmental and social damages, the loss of prime
materials and damage to our reputation and image. For more information, see &#8220;Item 4.B. Business Overview&#8212;Water Operations&#8212;Water
Resources.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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;Item 3.D.&#8212; Risks Relating to Environmental Matters and Physical and Transition Climate Risks&#8212; Compliance with environmental
laws and environmental liability could have a material adverse effect on us, our reputation and image&#8221; and &#8220;Item 4.B. Business
Overview&#8212;Insurance.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b>Risks Relating to Suppliers</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>Adverse weather conditions may interrupt
the supply of electricity and water and adversely impact our operations.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Electricity and the price we pay
for it has a significant impact on our operating results. Any material interruptions in the supply of energy could have a considerable
negative effect on our activities, financial condition, results of operations and prospects.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">The Brazilian power generation
system is based on hydro, thermal, wind and solar energy, with the majority of energy being produced by hydroelectric powerplants. Between
September 2020 and May 2021, the National Interconnected System (<i>Sistema Interligado Nacional</i>) recorded the lowest volume of rainfall
in 91 years. However, in 2022 there was a significant improvement in the volume of rainfall, reverting the water crisis experienced in
2021 and resulting in the best reservoir storage in the last 10 years. Nevertheless, it is not possible to predict rain patterns in the
future. Increases in the price of energy could have a material impact on our business, financial condition, or results of operations.
Moreover, electricity shortages could lead to instability in water supply and sewage collection and treatment services, which could adversely
affect our reputation and operations. Additionally, as one of the largest electricity consumers in the State of S&#227;o Paulo, a potential
increase in electricity tariffs due to a shortage of hydroelectric power could have a significant financial impact on us.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">Finally, adverse weather conditions
and continuous droughts can interrupt the electricity supply and may impact our distribution of water and prevent us from providing water
to our customers and perform our obligations in accordance with the terms of our concession agreements. For more information, see &#8220;Item
4.B. Business Overview&#8212;Energy Consumption.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>Our business may be adversely affected
by reliance on services and products from third-party suppliers.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We rely on third parties
to supply services, products and equipment used in our facilities. If these third parties fail to comply with deadlines or contractual
conditions, we may be adversely affected by any delays or higher costs and penalized for any resulting failure by us to perform a necessary
service to the population. If we have to turn to other suppliers to cover any shortfall, changes in market conditions may significantly
increase the cost of projects or operations, making them unfeasible, which may have an adverse effect on our results of operations and
financial results.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The ability of these third
parties to fulfill their obligations may be adversely affected by financial and economic crises or other factors. In addition, various
supply chain risks, such as strikes or lockouts, loss of or damage to equipment or its components while in transit or storage, natural
disasters, contagious diseases that prevent free circulation, and war, may limit the supply of products and/or equipment used in our operations
and facilities.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In some cases, there are
only a few suppliers for products we use, such as chlorine, sodium hypochlorite, ferric chloride, and fluosilicic acid. If any supplier
discontinues the production or sale of its products, we may not be able to purchase these products from other suppliers for the same price
or on the same terms. In this case, the provision of services may be significantly jeopardized, which could adversely impact our financial
condition and results of operations.</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b>Risks Relating to Our Clients </b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>We may face difficulties in collecting
overdue amounts owed to us by municipal government entities. </i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
our total trade receivables were R$4,706.3 million. Of this amount, certain municipal government entities owed us R$982.7 million. Of
the total amount owed by municipalities, R$20.6 million was overdue by between 30 and 360 days and R$20.7 million was overdue by over
360 days.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>We are owed some substantial unpaid debts.
We cannot assure you as to when or whether we will be paid.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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,
2022, the State owed us R$96.7 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">With respect to payment
of pensions on behalf of the State, we had a contested credit amount of R$1,482.1 million as of December 31, 2022. 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$1,060.0 million which is recorded as related-party receivables. See note 11(a) to our 2022 financial statements.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In addition, as of December
31, 2022, we had a provision for an actuarial liability in the amount of R$2,002.1 million with respect to future supplemental pension
payments for which the State does not accept responsibility.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In addition, certain municipalities
and other government entities also owe us payments. See (&#8220;Item 3.D Risk Factors&#8212;Risks Relating to Our Clients &#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: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Risks Relating to Our Management</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>We depend on the technical qualifications of
the members of our management and we cannot guarantee that we will be able to maintain them or replace them with suitable individuals.
</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 14.2pt">Part of the success of our operations
and the implementation of our strategy depends on the knowledge, skills and efforts of our management and certain key employees &#8211;
including employees in the IT area which are in high demand across all sectors. If the key members of our management or employees choose
to no longer participate in the management of our business, we may not be able to find equally qualified professionals to replace them.
The New Legal Framework for Basic Sanitation established that, by 2033, 99% of the population will have access to drinking water and 90%
will have access to sewage treatment and collection. The increase in companies operating in our industry as a result of the New Legal
Framework for Basic Sanitation, may lead members of our management or other professionals to leave us. Furthermore, the SEC has proposed
mandatory clawback rules that would require listed companies, such as us, to adopt a&#160;clawback&#160;policy&#160;providing for recovery
of incentive-based compensation awarded to executive officers if the company is required to prepare an accounting restatement resulting
from material noncompliance with financial reporting requirements. However, these proposals have not yet been finalized and the specific
long-term impact on us is not yet clear. There is the potential that new compensation rules will make it more difficult for us to attract
and retain professionals by capping the amount of variable compensation compared to fixed pay, requiring the deferral of certain types
of compensation over time, implementing &#8220;clawback&#8221; requirements, or making other changes deemed onerous by such professionals.
The loss of members of management and the difficulty in hiring professionals with similar expertise and experience could have a negative
effect on our results of operations, financial condition and our reputation.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Risks Relating to Regulatory Environment </b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>Pursuant to the New Legal Framework for
Basic Sanitation, ANA will be responsible for issuing reference norms. Any non-compliance by municipalities or sanitation operators will
prevent them from accessing financings and sources of funds managed or operated by the federal government</i></b>.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Provisional Measure No.
1,154 of January 1, 2023 altered the attributes and structure of ANA and delegated to the Ministry of Cities the competence to implement
basic sanitation actions and programs. Further, Federal Decree No. 11,333/2023 created the National Secretariat for Environmental Sanitation,
linked to the Ministry of Cities, attributing to the National Secretariat for Environmental Sanitation competencies that were previously
attributed exclusively to ANA.</p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On April 5, 2023, the federal
government issued Decree No. 11,467/2023, which delegated to ANA the power to issue reference norms for the sanitation sector, as originally
established in the New Legal Framework for Basic Sanitation. The National Secretariat for Environmental Sanitation, is now responsible
for issuing the guidelines for federal basic sanitation policy. Accordingly, ANA&#8217;s rules will apply to the basic sanitation sector
nationwide, setting the guidelines for regulation and supervision by the regulatory entities at the state, municipal and regional level,
and ensuring regulatory uniformity in the sector and legal certainty for the provision and regulation of services. ARSESP will be subject
to these guidelines and will be required to incorporate any reference guidelines issued by ANA. We cannot guarantee that any potential
changes to the regulatory framework of ARSESP will not have an adverse effect on our business, financial condition or results of operations.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><b><i>The New Legal Framework
for Basic Sanitation prohibits program contracts for basic sanitation services, resulting in uncertainties for our current and future
concessions.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The Basic Sanitation Law,
which establishes national guidelines for basic sanitation, was amended by the New Legal Framework for Basic Sanitation which brought
about several changes that directly affect our operations.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The current regulation
prohibits the provision of public basic sanitation services by any party other than municipal and state&#8217;s public administration
from being formalized through program contracts, agreements, partnership agreements and other unstable instruments for the provision of
public basic sanitation services. Previously, we provided services in several Municipalities through contracts which did not require bidding
procedures.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 they set
targets for the universalization of services by December 31, 2033, and that those that did not set such targets established them by March
31, 2022. Therefore, except in the Municipalities where the State shares ownership with the Municipalities, the renewal of these contracts,
once they expire, will require a bidding process and, as such, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">If our potential privatization
is implemented through a sale of the shares the State of S&#227;o Paulo holds in us, our current program-contracts may be affected.
For more information, see &#8220;Item 3D. Risk Factors&#8212;Risks Relating to Regulatory Environment&#8212;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&#8221; and &#8220;Item 3D. Risk Factors&#8212;Risks Relating to Our Control by the State of S&#227;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;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>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.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The New Legal Framework
for Basic Sanitation provides that, in the event of the sale of the State&#8217;s share control to the private sector, the current program
contracts may be replaced with new concession contracts, subject to the State Privatization Program. 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, within 180 days, manifest their opinion if in disagreement, after which the proposal will be considered as approved. However,
prior approval by the public entities that executed the program contract is only required if the majority shareholder requests an amendment
to the contract's purpose or certain other sections of the contract at the time of the change of control. Regardless of that, most of
our contracts have a termination clause in the event of a change in our control. We cannot assure you that all the public entities holding
the service will agree to any proposed amendments to the contracts and that the result of those negotiations would not have a material
impact on our revenues or operations.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>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.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 a takeover proceeding (<i>retomada de servi&#231;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. Under Federal Decree No. 11,467/2023, the municipalities
and regulator are responsible for identifying potential contractual irregularities and adopting the required actions. Accordingly, we
cannot assure all our contracts are complying with the new rules and will be not terminated by the municipalities. 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 service provider. 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The New Legal Framework
for Basic Sanitation assigns to ANA the authority to introduce reference norms on the methodology for calculating indemnities due to investments
made and not yet amortized or depreciated, which will be incorporated into ARSESP&#8217;s regulatory framework and be applicable to all
our contracts that are subject to ARSESP's supervision.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">On August 31, 2021, ANA published
the opening of Subsidy Taking No. 01/2021, intended to collect contributions from society for the preparation of the reference norms for
the methodology of calculating asset indemnities for the water and sewage segments.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Based on contributions
received from society and other studies, ANA will prepare the Regulatory Impact Analysis Report related to this reference norms for a
second stage of social participation, which will include a public consultation. Future concession contracts will have their indemnification
methodology defined together with the other contractual rules provided for in ANA&#8217;s reference norms. We do not know the effects
that the asset indemnity calculation methodology will have on our business.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The New Legal Framework
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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Additionally, we are 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 2022 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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>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. </i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The New Legal Framework
for Basic Sanitation changes certain regulations and definitions to a later date, which could have a significant impact on our operations.
Moreover, ANA was assigned with the authority to edit reference norms to serve as guidelines to be observed by other regulatory agencies,
pursuant to Article 23, of the Basic Sanitation Law, thereby potentially reducing their autonomy. If these national 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Among the supervening definitions,
the regionalized provision of sanitation services stands out as one of the requirements of the new legislation that allows providers to
have access to the technical and financial resources of the federal government.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">This model of providing
regionalized sanitation provides for the establishment of regional sanitation units by state governments within one year of enactment
of the law. In the State of S&#227;o Paulo, State Law No. 17,383 was enacted on July 5, 2021, creating four URAEs. The municipalities
operated by us coincide with URAE 1 &#8211; Southeast. On December 2, 2021, State Decree No. 66,289 was issued, which deals with the adhesion
of municipalities to the URAEs. We cannot assure voluntary adhesion by all municipalities that are part of URAE1 &#8211; Southeast and
their effect on our operations.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Since 2022, ANA has been
conducting public consultations. On January 4, 2022, ANA initiated Public Consultation No. 01/2022 regarding the proposal for a reference
standard on indicators and standards of quality, efficiency and effectiveness for evaluating the provision, maintenance and operation
of water supply and sewage systems. On November 11, 2022, ANA initiated Public Consultation No. 008/2022 regarding the reference standard
that addresses the methodology for indemnification of assets in the water and sewage sectors, which will impact our future contracts.
As of the date of this annual report, there has not been an update regarding this public consultation or any other proposal for reference
standards. The outcome of these public consultations and their impact on our business are still uncertain. 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>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Risks Relating to Environmental Matters and Physical and Transition
Climate Risks </b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>Compliance with environmental laws and
environmental liability could have a material adverse effect on us, our reputation and image. </i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 of untreated sewage received in our operations. Also, we may experience accidents such as leaks
or broken pipes that can lead to liability for environmental damages.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We are party to environmental
proceedings and could be subject to other 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, results of operations, reputation or image.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 during 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 reputation, image, business, financial conditions or results
of operations. For more information on these proceedings, see &#8220;Item 8.A. Financial Statements and Other Financial Information&#8212;Legal
Proceedings.&#8221; For more 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 more information on the water crisis, see
&#8220;Item 4.B. Business Overview&#8212;The 2014-2015 Water Crisis.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>Droughts, such as the 2014 &#8211; 2015
water crisis, can cause a material impact on consumption habits and, consequently, on our business, financial condition or results of
operations. </i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We experience decreases
in our water supply from time to time due to droughts. The 2020-2021 and 2021-2022 rainy seasons, which ended in September 2021 and September
2022, respectively, recorded below-average rainfall compared to the expected long-term average. This decreased rainfall compromises the
recovery of water storage levels that are necessary to serve the population during dry months, which run from April to September.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The 2022-2023 rainy season,
which started in October 2022, registered above-average rainfall compared to the expected long-term average in the period until the month
of March, which is the period expected to have the most intense rain. However, it is not possible to predict the behavior of the rain
in the future. If we undergo consecutive periods of drought we may be required to adopt measures to mitigate the impacts and maintain
the water supply in our area of operation.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2014 and 2015 we experienced
a severe drought in the metropolitan region of S&#227;o Paulo, the most severe drought in the last 80 years at the time, which was more
intense in the northwest region of the State of S&#227;o Paulo, resulting in the lowest level of rainfall and water inflow ever recorded
in the Cantareira System, the largest water production system in the metropolitan region of S&#227;o Paulo. This drought severely affected
the level of water sources that supply the metropolitan region of S&#227;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 at that moment served in the
metropolitan region of S&#227;o Paulo. For more information, see &#8220;Item 4.B. Business Overview&#8212;The 2014-2015 Water Crisis.&#8221;
With the return of the rainfall to its historical average, the volume of water available to the population of the S&#227;o Paulo metropolitan
region returned to a normal level. However, heightened public awareness of the need to conserve water during the crisis and other more
recent droughts resulted in our customers continuing to adopt lower water consumption practices. As a result of this new behavior and
ongoing awareness, the volume of water billed to our clients did not return to the volume of water billed before the water crisis in 2013.
Accordingly, this change in consumption practice due to the 2014-2015 water crisis has had a continued effect on our results of operations
since then.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">There is a risk that there
might be further period of drought similar or more severe to those of 2014-2015, 2020-2021 and 2021-2022 in the future, forcing us to
adopt similar or more severe measures as those adopted in 2014-2015, what can cause a material impact on consumption habits. These uncertainties
could have a material adverse effect on our results of operations and financial condition.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>&#160;</i></b></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>Extreme Weather Conditions and Climate Change
may have a material adverse impact on our business, financial condition or results of operations. </i></b></p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">Our business may be affected by
droughts, and by other extreme weather conditions, such as torrential rain and other changes in climate patterns. A possible increase
in the severity of extreme weather conditions in the future may adversely affect the water available for abstraction, treatment, and supply,
whether from the standpoint of quality or quantity. 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 more information, see
&#8220;Item 3.D. Risk Factors&#8212; Risks Relating to Environmental Matters and Physical and Transition Climate Risks&#8212;Droughts,
such as the 2014 &#8211; 2015 water crisis, can cause a material impact on consumption habits and, consequently, on our business, financial
condition or results of operations.&#8221; Extreme climate conditions may compromise our facilities&#8217; conditions to operate and supply
of inputs. Additionally, increases in air temperature could affect demand for water.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 21.3pt">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, which could affect water and sewage services. Increased electricity prices may
also adversely affect our costs and results of operations. For more information, see &#8220;Item 3.D. Risk Factors&#8212;Risks relating
to Our Suppliers&#8212;Adverse weather conditions may interrupt the supply of electricity and water and adversely impact our operations&#8221;
and &#8220;Item 4.B. Business Overview&#8212;Energy Consumption.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">In February 2023, there were torrential
rains on the northern coast of the State of S&#227;o Paulo, especially in the city of S&#227;o Sebasti&#227;o, where we operate.
Within 24 hours, 683mm of rain fell in S&#227;o Sebasti&#227;o. It was the highest volume of rainfall recorded in Brazil within such
a short period of time since records began. As a result, our water treatment plants in the region were damaged, and the water supply was
interrupted for some days due to siltation, the inability to store water, and lack of electricity. If similar incidents occur in the future
or become more frequent, these events may have a material adverse effect on our results of operations and financial condition.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 21.3pt">We cannot predict all of the effects
of extreme weather events, making it difficult to estimate the resources needed to mitigate these effects. It is possible that as a result
of the difficulty to predict these events, 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 expenses to our customers.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>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. </i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><b><i>&#160;</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We are currently subject
to federal and state laws, as well as international regulations on climate change, that establish global goals to reduce greenhouse gas
(&#8220;GHG&#8221;) emissions, which we endeavor to comply with. Among these laws, we highlight Decree No. 65,881 of July 20, 2021, which
provides for the State of S&#227;o Paulo&#8217;s adhesion to the &#8220;Race to Zero&#8221; and &#8220;Race to Resilience&#8221; campaigns,
which aims, among other issues, to reduce GHG emissions and to foster climate resilience. Decree No. 65,881/2021 also provides for the
development of the 2050 Climate Action Plan (PAC 2050) by the S&#227;o Paulo state government, which will likely include benchmark targets
for various sectors, including sanitation.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Decree No. 11,075 of May
29, 2022, established the National System for Reduction of Greenhouse Gas Emissions and the terms for the development of the Sectoral
Plans for Climate Change Mitigation. It is not possible to establish the impact of this decree on our activities, as the provisions are
subject to elaboration by the relevant Ministries.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 21.3pt">With Brazil&#8217;s current
adherence to international agreements, as well as the clear guidelines of the State government on reducing emissions, in addition to the
establishment of new legislation, it is possible that we may have to invest in further actions to reduce and mitigate emissions. We may
be required to adopt new standards to improve our energy use efficiency and minimize the release of GHGs for the systems already in operation
or when we obtain environmental licenses for new enterprises. We may also need to incur substantial new expenditures, to comply with new
climate change regulations, that may require us, for example, (i) to adapt and improve our operations to achieve more sustainable processes
and to reduce the emission of GHGs; (ii) to implement new facilities and equipment for the utilization of biogas and generated sludge;
(iii) to expand the use of clean and renewable energy sources and alternative fuels; or (iv) to offset GHG emissions through intensified
conservation and reforestation activities. Accordingly, new climate change regulations represent a great challenge for us given the diverse
and dispersed processes we use at our operational facilities and the fact that changes in process design affect both our current operations
and future projects. New expenditures resulting from new climate change regulations and from the prevention or correction of effects of
extreme weather 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, Times, Serif; margin: 0 0 10pt"></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Risks Relating to Our Common Shares and ADSs</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>We may not always be in a position to pay dividends or interest
on shareholders&#8217; equity and ADSs.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>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.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 47% of
the aggregate market capitalization of the B3 as of December 31, 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Investors who exchange ADSs for common shares may lose their
ability to remit foreign currency abroad and obtain Brazilian tax advantages.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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,
(the &#8220;4,373 Holder&#8221;) which entitles registered foreign investors 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">From time to time there
are proposals to tax dividends paid by Brazilian companies and changes to the taxation of interest on equity. If such proposals 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In addition, we cannot
assure that there will not be changes to other applicable laws and regulations, or their interpretation, that may increase our tax burden
or reduce tax incentives available to us or our investors, or that the tax incentives will be effectively maintained on their current
terms until the end of their effective term, or that tax incentives will be able to be renewed on favorable conditions after the expiration
of their current terms. Any such changes could impact us, our shareholders or our investors and the value of our common shares and ADSs.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>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.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>
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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Mandatory arbitration provisions in our bylaws may limit the
ability of a holder of our ADSs to enforce liability under U.S. securities laws.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>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.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 (the &#8220;Securities Act&#8221;), 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: 9pt Times New Roman, Times, Serif; margin: 3.2pt 0 10pt"><b><i>Holders of our ADSs do not have the same voting rights
as our shareholders.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>If we issue new shares or our shareholders sell shares in the
future, the market price of your ADS may be reduced.</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 <span style="letter-spacing: -0.2pt">S</span>tate of S&#227;o Paulo, may
decide to <span style="letter-spacing: -0.2pt">undertake a </span>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. For more information, see &#8220;Item 3.D.
&#8212;Risk Factors Risks Relating to Our Control by the State of S&#227;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;</p>

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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0"></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_005"></span>&#160;</td>
    <td style="width: 145px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000"><b>ITEM 4.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>INFORMATION ON THE COMPANY</b></span></td></tr>
  </table>
<p style="font: 12pt/195% Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-size: 11pt; letter-spacing: -0.05pt">A.</span><span style="font-size: 7pt; letter-spacing: -0.05pt">&#160;&#160;&#160;&#160;&#160;&#160;
</span><span style="font-size: 9pt"><b>History and Development of the Company </b></span></p>

<p style="font: 9pt/195% Times New Roman, Times, Serif; margin: 0; text-align: justify"><b>Overview</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo &#8211; SABESP
is a mixed capital company (<i>sociedade de economia mista</i>) with limited liability and for indefinite duration. 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&#227;o Paulo (<i>Junta Comercial do Estado de S&#227;o Paulo</i>) under registration number NIRE 35300016831. Our principal executive
offices are located at Rua Costa Carvalho, 300, 05429-900 S&#227;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. For more information, see
&#8220;Item 4.B. Business Overview&#8212; Government Regulations Applicable to Our Contracts&#8212;Provision of Essential Basic Sanitation
Services in Brazil.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On June 29, 1973, pursuant
to State Law No. 119/1973, <i>Companhia Metropolitana de &#193;guas de S&#227;o Paulo</i>, <i>Superintend&#234;ncia de &#193;guas
e Esgotos da Capital</i>, and <i>Companhia Metropolitana de Saneamento de S&#227;o Paulo</i> 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>). 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&#227;o
Paulo state governmental and state-controlled companies involved in water supply and sewage collection and treatment in the State of S&#227;o
Paulo have been merged into our company.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We have been integrated
into the S&#227;o Paulo state governmental structure and our strategies have been formulated in conjunction with the strategies of the
S&#227;o Paulo Secretariat for Environment, Infrastructure and Logistics (<i>Secretaria de Meio Ambiente, Infraestrutura e Log&#237;stica
do Estado de S&#227;o Paulo</i>).</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 Environment,
Infrastructure and Logistics as a whole. Our financial statements and accounting records are subject to review by the State Court of Audit
(<i>Tribunal de Contas</i>), as are all accounts of the State.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 (&#8220;SEC&#8221;), and started trading our shares
in the form of ADR &#8211; level III on the New York Stock Exchange (&#8220;NYSE&#8221;) under the ticker &#8220;SBS.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The State of S&#227;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. In 2004,
the State of S&#227;o Paulo carried out a secondary offer of common shares of our company in the Brazilian and international markets,
owning after that 50.3% of our common shares. As of December 31, 2022, the State owned the same 50.3% of our common shares.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In December 2007, State
Supplementary Law No. 1,025/2007 provided for the expansion of the scope of services to be provided by us related to environmental sanitation
and energy, and also 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 17.85pt">On February 28, 2023,
CDPED, which has authority over our corporate reorganization plan, agreed to proceed with arrangements for hiring consultancy services
for the study of our Privatization. On April 10, 2023 the S&#227;o Paulo state government signed a contract with the IFC, an agency
linked to the World Bank, which will act as the advisor in this process.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 17.85pt">We are currently awaiting
guidance from CDPED, which has authority over our corporate reorganization plan. For more information, see &#8220;Item 3.D. Risk Factors&#8212;Risks
Relating to Our Control by the State of S&#227;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;</p>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 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">As of December 31, 2022,
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. As of the same date, we serve directly in 375 of the 645 municipalities in the State, including in
the city of S&#227;o Paulo. We also supplied water and accounted for <span style="font-size: 9pt">two municipalities in the S&#227;o
Paulo metropolitan region on a wholesale basis. In addition, we have three partnerships with private companies to supply water and sewage
services, which are: &#193;guas de Castilho, &#193;guas de Andradina e Sesamm and Servi&#231;os de Saneamento de Mogi Mirim S.A.
(the latter only for sewage services).</span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In the basic sanitation
segment, we have also established two other special purpose companies, in which we participate as a minority shareholder, which are: Aquapolo
Ambiental S.A. and Attend Ambiental 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&#227;o Paulo metropolitan region, but is currently only providing approximately
450 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&#227;o Paulo metropolitan region.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We are also qualified to
plan, operate and maintain systems of production, storage, conservation and sale of energy for us or for third parties, and to sell services,
products and rights that directly or indirectly arise from our assets, business and activities. Accordingly, we created 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&#250; Water Treatment Plant, with a total capacity of 7 MW. On January 20,
2023, the Guara&#250; plant began operations, with a capacity of 4.1 MW. The Vertedouro Cascata plant, which has a capacity of 2.9 MW,
will start operations in June 2023. For more information, see &#8220;Note 11 to the Financial Statements - Investments.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On October 28, 2022, we
formed Cantareira Energia SP, in partnership with Pacto SP Energia I, which will operate in the production and sale of electricity. Cantareira
Energia SP will establish four photovoltaic power generation plants on floating structures in our reservoirs, the first being in the Jaguari
reservoir, part of the Cantareira System, with a capacity of 5MW and expected to start operating in 2023.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On December 7, 2022, we
formed Infranext Solu&#231;&#245;es em Pavimenta&#231;&#227;o S/A to construct a plant for the production and sale of cold made
asphalt for use in our asphalt replacement services.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On December 22, 2022, we
acquired 20% of FOXX URE-BA S.A (&#8220;URE-BA&#8221;) pursuant to the concession agreement entered into with the municipality of Barueri
for the construction of a power generation plant from urban solid waste (<i>res&#237;duos s&#243;lidos urbanos</i>). URE-BA will produce
energy through the thermal treatment of urban solid waste, with a total installed capacity of 20MW and sales of approximately 16MW, in
addition to a treatment capacity of 300 thousand tons of urban solid waste per year. It will be the first power generation plant operating
from the incineration of urban solid waste in Brazil. This project is intended to further our commitment to sustainability and quality
of life, reducing the use of landfills and promoting a circular economy to mitigate some of the impacts of urban solid waste on climate
change. Sewage treatment plants generate a large amount of sludge from sewage treatment. As sludge disposal is costly, the partnership
with URE-BA forms part of our studies to reduce the costs of sludge disposal and to create additional value.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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; (iv) impacts of regulation for sanitation services; and (v)
the impact of pandemics such as COVID-19. Following the water crisis, the volume of water billed in the S&#227;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 new Legal Framework for Basic Sanitation introduced several changes that directly affect our business. Our financial
and operating performance may be adversely affected by pandemics such as COVID-19, as well as other catastrophes and health epidemics.
For more information, see &#8220;Item 3.D. Risk Factors&#8212; Risks Relating to Environmental Matters and Physical and Transition Climate
Risks&#8212; Droughts, such as the 2014 &#8211; 2015 water crisis, can cause a material impact on consumption habits and, consequently,
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. 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-19.&#8221;
For more information on regulatory risks, see &#8220;Item 3.D. Risk Factors&#8212; Risks Relating to Regulatory Environment.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Our Strengths </b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We believe that our strong
business position and future prospects derive from the following strengths:</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><b><i>Well-established
business with significant size, scale and know-how to operate in complex urban settings</i></b>. We are one of the largest water and
sewage service providers in the world, according to studies by Global Water Intelligence, which considered the estimated revenue in 2020.
We provide water services directly to approximately 28.0 million people and supply water on a wholesale basis to an additional urban
population of approximately 0.6 million people. As of December 31, 2022, 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 24.7 million people, achieving an effective
sewage service ratio of 92% in respect of all regions in which we operate as of December 31, 2022. 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><b><i>Operations in Brazil&#8217;s
most populous and wealthy state</i></b>. The State of S&#227;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 45.3 million as of December 31, 2022. The
city of S&#227;o Paulo had an estimated total population of 12 million as of the same date, while the S&#227;o Paulo metropolitan
region had a total population of 21.4 million. Based on its GDP, the State of S&#227;o Paulo is the wealthiest state and has the largest
economy of any state in Brazil. The GDP of the State of S&#227;o Paulo was approximately R$2.4 trillion representing approximately 31.2%
of Brazil&#8217;s total GDP, according to the most recent data collected by the IBGE in 2020. The State of S&#227;o Paulo generates
more revenue from water and sewage services than any other Brazilian state.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><b><i>Strong Base of Contracted
Business</i></b>. We have formal agreements with 374 of the 645 municipalities in the State of S&#227;o Paulo, including agreements
with the cities of S&#227;o Paulo and Guarulhos, respectively the first and second largest municipalities in the State of S&#227;o
Paulo. Most of our contracts have a 30-year term. For the year ended December 31, 2022, income from these agreements accounted for 99.2%
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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><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 place 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><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 (<i>Instituto Nacional de Metrologia, Qualidade e Tecnologia</i> &#8211; &#8220;INMETRO&#8221;), 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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Our Strategy</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; 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, Times, Serif; margin: 0 0 10pt; 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.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><span 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 </span><span style="font-size: 10pt">m</span><span style="font-size: 9pt">illion
sewage connections by 2027. In addition, we seek to reduce both physical and non-physical water loss. For more information, see &#8220;Item
4.A. History and Development of the Company&#8212;Capital Expenditure Program.&#8221;&#160;</span></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We also aim to improve
our processes and controls by implementing a new management model based on the Excellence in Management Model and new Enterprise Resource
Planning (&#8220;ERP&#8221;) and Customer Relationship Management systems, ensuring compliance with regulatory requirements and serving
as a structural tool for digital transformation through the utilization of new technologies focused on process automation, customer experience,
and management of analytical information. The implementation of the ERP system started in 2017 and was finalized in 2021.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Currently, we provide water
and/or sewage services to three other municipalities through special purpose companies in partnership with private companies. For more
information, see &#8220;Item 4.A. Information on the Company&#8212;History and Development of the Company&#8212;Overview.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; 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&#227;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 14.5 million. 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&#227;o Paulo for the provision of water and sewage services in the city of S&#227;o Paulo,
which in the year ended December&#160;31, 2022, accounted for 45.1% of our gross operating revenues from sanitation services (excluding
revenues relating to the construction of concession infrastructure). Between January 1, 2007 and December 31, 2022, we entered into agreements
with 351 municipalities (including our services agreement with the city of S&#227;o Paulo). These 351 municipalities accounted for 95.4%
of our total revenues (excluding revenues relating to the construction of concession infrastructure) for the year ended December 31, 2022
and 94.5% of our intangible assets and contract assets as of the same date. As of December&#160;31, 2022, one of our concessions had expired.
This municipality accounted for 0.1% of our total revenues (excluding revenues relating to the construction of concession infrastructure)
for the year ended December 31, 2022 and 0.02% of our intangible assets and contract assets as of the same date. From January&#160;1,
2023 through 2030, 23 concession agreements will expire, accounting for 3.8% of our revenues (excluding revenues relating to the construction
of concession infrastructure) for the year ended December 31, 2022 and 2.2% of our intangible assets and contract assets as of the same
date, will expire.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><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.</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2021, our Board of Directors
approved the revision of our New Business Policy, which established, among others, the rules to be observed when searching for partners
in developing new business opportunities. In accordance with this policy, we have since incorporated three special purpose entities. For
more information, see &#8220;Item 4.A. Information on the Company&#8212;History and Development of the Company&#8212;Overview.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Additionally, in April
2022, we issued a public call for proposals to select a strategic partner to conduct studies, develop, and implement solutions for generating
value from sludge generated in wastewater treatment plants. Various solutions were presented, such as the generation of electric power,
organic fertilizers, and organomineral fertilizers, which may generate new business opportunities for us in the future.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><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. In 2022, we received
the Great Place to Work certification for the second time, a recognition awarded by the Great Place to Work consulting firm.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><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, 2022, and plan to increase this ratio
to 95% by 2027, by adding over 1.2 million sewage connections by 2027 and the indicator of consumer units connected to the sewage treatment
system from 83% to 90% by 2027. 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&#227;o Paulo representing a total population of approximately
14.5 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&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2022 we invested R$5.4
billion and between 2023 and 2027 we plan to invest an additional R$26.2 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&#227;o Paulo, thereby encouraging these
customers to continue using our services.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2022, we initiated a
review of our strategic planning to address the evolving landscape of the sanitation sector and to identify our priorities.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>State of S&#227;o Paulo</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The State of S&#227;o
Paulo is one of 26 states that, together with the Federal District of Bras&#237;lia, constitute the Federative Republic of Brazil. The
State of S&#227;o Paulo is located in the southeastern region of the country, which also includes the States of Minas Gerais, Esp&#237;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&#227;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&#225; to the south and the state of Mato Grosso do Sul to the west.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The State of S&#227;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&#227;o Paulo had an estimated total population of 45.3 million as of December 31, 2022. The
city of S&#227;o Paulo, capital of the State of S&#227;o Paulo, had an estimated total population of 12 million, with a total population
of 21.4 million inhabitants in the S&#227;o Paulo metropolitan region, as of December 31, 2022. The S&#227;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% of
the total population of the State of S&#227;o Paulo as of December 31, 2022. In the most recent data collected by the IBGE, the GDP
of the State of S&#227;o Paulo was approximately R$2.4 trillion, representing approximately 31.2% 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&#227;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&#227;o Paulo is the leading export state in Brazil, according to the Brazilian Ministry of Development,
Industry and Foreign Trade (<i>Minist&#233;rio do Desenvolvimento, Ind&#250;stria e Com&#233;rcio Exterior</i>).</p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Corporate Organization</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, compliance, risk management, audit and quality.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px; text-align: center">&#160;</td>
    <td style="width: 38px"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="text-align: justify"><span style="font-size: 9pt">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;</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="text-align: justify"><span style="font-size: 9pt">the Chief Financial Officer and Investor Relations Officer, who is responsible for financial planning, collection of revenues, allocating financial resources to our divisions, conducting capital markets and other debt incurrence transactions, as well as managing debt levels, controlling accounting and regulatory affairs, corporate governance, identifying new business opportunities and managing investor relations; </span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="text-align: justify"><span style="font-size: 9pt">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, and research innovation; and</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="text-align: justify"><span style="font-size: 9pt">the Chief Operating Officer for the S&#227;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.</span></td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On March 27, 2023, we published
our management proposal which outlines the matters to be discussed at our Ordinary and Extraordinary General Shareholders' meeting to
be held on April 28, 2023. One of the matters that will be voted on at the meeting, is an amendment to our Bylaws to include a further
executive officer and rearrange the responsibilities assigned to each officer. Once the proposal is approved, our board of executive officers
will be composed of the following seven executive officers: Chief Executive Officer, People and Corporate Management Officer, Chief Financial
and Investor Relations Officer, Engineering and Innovation Officer, Regulation and New Business Officer, Operation and Maintenance Officer
and Customer Officer.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 9pt 0 10pt"><b>Capital Expenditure Program</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;o Paulo Secretariat for Environment, Infrastructure and Logistics. We are also subject to supervision from the Court of
Audit of the State of S&#227;o Paulo (<i>Tribunal de Contas do Estado de S&#227;o Paulo</i>), with regard to our accounting, financial
and budgetary activities and our operating assets.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;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>

<table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right">(i)</td><td style="width: 5pt"></td><td style="text-align: justify">to continue to increase water security and meet increased demand for treated water;</td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right">(ii)</td><td style="width: 5pt"></td><td style="text-align: justify">to expand the percentage of households connected to our sewage system;</td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right">(iii)</td><td style="width: 5pt"></td><td style="text-align: justify">to increase the treatment of sewage collected; and</td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 9pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right">(iv)</td><td style="width: 5pt"></td><td style="text-align: justify">to increase operating efficiency and reduce water loss.</td>
</tr></table>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We have budgeted investments
in the total amount of R$26.2 billion from 2023 through 2027. The following table sets forth our planned capital expenditures for water
and sewage infrastructure for the years indicated:</p>


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    <!-- Field: /Page -->

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="width: 41%">&#160;</td>
    <td style="width: 10%">
    <p style="border-bottom: black 0.5pt solid; font: 8pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: right"><b>2023</b></p></td>
    <td style="width: 10%">
    <p style="border-bottom: black 0.5pt solid; font: 8pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: right"><b>2024</b></p></td>
    <td style="width: 10%">
    <p style="border-bottom: black 0.5pt solid; font: 8pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: right"><b>2025</b></p></td>
    <td style="width: 10%">
    <p style="border-bottom: black 0.5pt solid; font: 8pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: right"><b>2026</b></p></td>
    <td style="width: 10%">
    <p style="border-bottom: black 0.5pt solid; font: 8pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: right"><b>2027</b></p></td>
    <td style="width: 9%">
    <p style="border-bottom: black 0.5pt solid; font: 8pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: right"><span style="letter-spacing: -0.05pt"><b>Total</b></span></p></td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: 10pt; padding-bottom: 2pt; padding-left: 7.95pt; line-height: 8.25pt">&#160;</td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt">&#160;</td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt">&#160;</td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt">&#160;</td>
    <td colspan="3" style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt"><i>(in millions of reais)</i></span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-right: 10pt; padding-bottom: 2pt; padding-left: 7.95pt; line-height: 8.25pt"><span style="font-size: 8pt">Water</span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">1,986</span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">1,843</span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">1,907</span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">1,540</span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">1,656</span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">8,932</span></td></tr>
  <tr>
    <td style="vertical-align: bottom; line-height: 8.2pt; text-indent: 7.1pt"><span style="font-size: 8pt">Sewage Collection</span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">2,388</span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">2,394</span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">2,566</span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">2,712</span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">2,380</span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">12,440</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-right: 10pt; padding-bottom: 2pt; padding-left: 7.95pt; line-height: 8.2pt"><span style="font-size: 8pt">Sewage Treatment</span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">644</span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">714</span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">1,084</span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">1,183</span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">1,217</span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">4,842</span></td></tr>
  <tr>
    <td style="vertical-align: bottom; line-height: 8.15pt"><span style="font-size: 8pt"><b>Total</b></span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt"><b>5,018</b></span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt"><b>4,951</b></span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt"><b>5,557</b></span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt"><b>5,435</b></span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt"><b>5,253</b></span></td>
    <td style="vertical-align: top; padding-right: -5.5pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt"><b>26,214</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 15.85pt 0 9.35pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We invested <span style="letter-spacing: -0.15pt">R$5.4
billion, </span>R$5.0 billion and R$4.4 billion in 2022, 2021 and 2020, respectively. The following table sets forth the investments we
have made by segment and region for the years indicated:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td colspan="9" style="padding-right: 10pt; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>Year ended December 31,</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 10pt">&#160;</td>
    <td colspan="2" style="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 10pt; text-align: center; line-height: 9.15pt"><span style="font-size: 8pt"><b>2022</b></span></td>
    <td style="border-top: black 1pt solid; padding-right: 10pt; text-align: center">&#160;</td>
    <td colspan="2" style="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 10pt; text-align: center; line-height: 9.15pt"><span style="font-size: 8pt"><b>2021</b></span></td>
    <td style="border-top: black 1pt solid; padding-right: 10pt; text-align: center">&#160;</td>
    <td colspan="2" style="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-right: 10pt; text-align: center; line-height: 9.15pt"><span style="font-size: 8pt"><b>2020</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="9" style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt"><i>(in millions of reais, except percentages)</i></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 28%; padding-right: 10pt; padding-left: 3pt">&#160;</td>
    <td style="width: 10%; padding-right: 10pt; text-align: right"><span style="font-size: 8pt"><b>Water</b></span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt"><b>Sewage</b></span></td>
    <td style="width: 2%; padding-right: 10pt">&#160;</td>
    <td style="width: 13%; padding-right: 10pt; text-align: right"><span style="font-size: 8pt"><b>Water</b></span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt"><b>Sewage</b></span></td>
    <td style="width: 2%; padding-right: 10pt; text-align: right">&#160;</td>
    <td style="width: 12%; padding-right: 10pt; text-align: right"><span style="font-size: 8pt"><b>Water</b></span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt"><b>Sewage</b></span></td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: 10pt; padding-left: 3pt"><span style="font-size: 8pt">S&#227;o Paulo Metropolitan Region</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">1,484.7</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">2,439.7</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right">&#160;</td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right"><span style="font-size: 8pt">1,398.3</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">2,385.8</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 10pt; text-align: right"><span style="font-size: 8pt">1,647.6 </span></td>
    <td style="vertical-align: bottom; padding-right: 10pt; text-align: right"><span style="font-size: 8pt">1,518.9 </span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-right: 10pt; padding-left: 3pt"><span style="font-size: 8pt">Regional Systems</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">680.9</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">784.3</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right">&#160;</td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right"><span style="font-size: 8pt">551.8</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">647.1</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 10pt; text-align: right"><span style="font-size: 8pt">469.0 </span></td>
    <td style="vertical-align: bottom; padding-right: 10pt; text-align: right"><span style="font-size: 8pt">744.0 </span></td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: 10pt; padding-left: 3pt"><span style="font-size: 8pt"><b>Total</b></span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt"><b>2,165.6</b></span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt"><b>3,224.0</b></span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right"><b>&#160;</b></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right"><span style="font-size: 8pt"><b>1,950.1</b></span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt"><b>3,032.9</b></span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right"><b>&#160;</b></td>
    <td style="vertical-align: bottom; padding-right: 10pt; text-align: right"><span style="font-size: 8pt"><b>2,116.6 </b></span></td>
    <td style="vertical-align: bottom; padding-right: 10pt; text-align: right"><span style="font-size: 8pt"><b>2,262.9 </b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The following table sets forth
the number of water and sewage connections made in 2022 and the goals for the 2023 to 2027 period:</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="vertical-align: bottom; padding-right: 10pt; padding-bottom: 2pt">&#160;</td>
    <td>
<div style="border-bottom: black 0.5pt solid; padding: 0in; margin-right: 5.5pt; margin-left: 0in">

    <p style="font: 8pt/8.25pt Times New Roman, Times, Serif; margin: 0; text-align: right"><b>Accomplished</b></p>
    <p style="font: 8pt/8.25pt Times New Roman, Times, Serif; margin: 0; text-align: right"><i>(in thousands)</i></p>
</div></td>
    <td colspan="6" style="padding-right: 10pt">
<div style="border-bottom: black 0.5pt solid; padding: 0in">

    <p style="font: 8pt/8.25pt Times New Roman, Times, Serif; margin: 0; text-align: right"><span style="letter-spacing: -0.05pt"><b>Goals</b></span></p>
    <p style="font: 8pt/8.25pt Times New Roman, Times, Serif; margin: 0; text-align: right"><span style="letter-spacing: -0.05pt"><i>(in thousands)</i></span></p>
</div></td></tr>
  <tr style="vertical-align: bottom">
    <td style="width: 36%; padding-right: 10pt; padding-bottom: 2pt">&#160;</td>
    <td style="padding-right: 5.5pt; width: 22%">
    <p style="border-bottom: black 0.5pt solid; font: 8pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: right"><b>2022</b></p></td>
    <td style="width: 7%; padding-right: 10pt">
    <p style="border-bottom: black 0.5pt solid; font: 8pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: right"><b>2023</b></p></td>
    <td style="width: 7%; padding-right: 10pt">
    <p style="border-bottom: black 0.5pt solid; font: 8pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: right"><b>2024</b></p></td>
    <td style="width: 7%; padding-right: 10pt">
    <p style="border-bottom: black 0.5pt solid; font: 8pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: right"><b>2025</b></p></td>
    <td style="width: 7%; padding-right: 10pt">
    <p style="border-bottom: black 0.5pt solid; font: 8pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: right"><b>2026</b></p></td>
    <td style="width: 7%; padding-right: 10pt">
    <p style="border-bottom: black 0.5pt solid; font: 8pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: right"><b>2027</b></p></td>
    <td style="width: 7%; padding-right: 10pt">
    <p style="border-bottom: black 0.5pt solid; font: 8pt Times New Roman, Times, Serif; margin: 0 0 2pt; text-align: right"><span style="letter-spacing: -0.05pt"><b>Total</b></span></p></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-right: 10pt; padding-bottom: 2pt; padding-left: 7.95pt; line-height: 8.25pt"><span style="font-size: 8pt">Water</span></td>
    <td style="vertical-align: top; padding-right: 5.5pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">183.5</span></td>
    <td style="vertical-align: top; padding-right: 10pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">190</span></td>
    <td style="vertical-align: top; padding-right: 10pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">190</span></td>
    <td style="vertical-align: top; padding-right: 10pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">190</span></td>
    <td style="vertical-align: top; padding-right: 10pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">190</span></td>
    <td style="vertical-align: top; padding-right: 10pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">190</span></td>
    <td style="vertical-align: top; padding-right: 10pt; padding-bottom: 2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">950</span></td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: 10pt; padding-bottom: 2pt; padding-left: 7.95pt; line-height: 8.2pt"><span style="font-size: 8pt">Sewage Collection</span></td>
    <td style="vertical-align: top; padding-right: 5.5pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">226.5</span></td>
    <td style="vertical-align: top; padding-right: 10pt; padding-bottom: 2pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">230</span></td>
    <td style="vertical-align: top; padding-right: 10pt; padding-bottom: 2pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">230</span></td>
    <td style="vertical-align: top; padding-right: 10pt; padding-bottom: 2pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">230</span></td>
    <td style="vertical-align: top; padding-right: 10pt; padding-bottom: 2pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">230</span></td>
    <td style="vertical-align: top; padding-right: 10pt; padding-bottom: 2pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">230</span></td>
    <td style="vertical-align: top; padding-right: 10pt; padding-bottom: 2pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">1,150</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">New consumers are responsible
for covering part of the costs of connection to the water distribution network if they are located more than 20 meters away from the existing
network. Beyond this distance, the customer must cover the additional costs of connection to the network from their premises, including
the costs of purchasing and installing the water meter and related labor costs. We perform the installation, inspections and periodic
measurements of the water meter. After the installation is completed, the customer is responsible for the water meter.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">New sewage connections
are made substantially on the same basis as the water network connections. We cover the costs of installing the first twenty meters of
sewage network extension from the existing collection network to the new sewage connections for all consumers, and the consumer is responsible
for the remaining costs.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our capital expenditure
program from 2023 through 2027 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, 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Main Projects of Our Capital Expenditure Program</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The following is a description
of the main projects in our capital expenditure program.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><b><span style="text-decoration: underline">Investments in Water</span></b>
&#8211; We have a series of ongoing and scheduled projects involving water production and distribution. For the period from 2023 through
2027, we plan to spend R$8.9 billion in water-related investments. The main programs are:</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><i>Metropolitan Water Program</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Demand for our water services
has grown steadily over the years in the S&#227;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 &#193;gua</i>) to improve regular water supply to the entire S&#227;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>

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    <!-- Field: /Page -->

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 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">Since 2000, the Metropolitan
Water Program has increased the production capacity by 13.1 m&#179;/s, with the aim of improving the structure of the supply system in
the S&#227;o Paulo metropolitan region, by expanding the water production, and distribution systems. In March 2018 we concluded the
interconnection of the Jaguari (part of the Para&#237;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&#227;o Paulo. Through such interconnection,
we are able to transfer 5.13 m&#179;/s (annual average) to 8.5 m&#179;/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&#237;ba Valley.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">With regard to PPP S&#227;o
Louren&#231;o, as of December 31, 2022, 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-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; electromechanics 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&#227;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, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><span style="text-decoration: underline">Reversal of the Itapanha&#250;
River</span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">This is the third major
project of the many structural interventions to ensure water security in the S&#227;o Paulo metropolitan region. Through the reversal
of the Itapanha&#250; River basin to the Biritiba reservoir, part of the Alto Tiet&#234; Production 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 reservoir. The project aims
to improve water security in the S&#227;o Paulo metropolitan region and is expected to directly benefit approximately 4.5 million residents
that receive water from the Alto Tiet&#234; Production System as well as indirectly benefit the population of the greater S&#227;o
Paulo region. The construction works began in June 2020 and are estimated to finish in 2024. This project is partially funded out of our
own resources and from funds provided by <i>Caixa Econ&#244;mica Federal</i>.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><span style="text-decoration: underline">Program for Reduction
of Water Loss</span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As a result, the rate of
total losses index has decreased gradually, from 41.0% in 2004 to 28.8% in 2022. The loss in liters per connection per day, considered
the most suitable index, has also shown a decrease. In 2022, the index reached 249 liters per connection per day compared to 547 liters
per connection per day in 2004.</p>

<p style="font: 9pt Times New Roman, Times, Serif; text-align: justify; margin: 0">The losses in the municipality of Guarulhos were accounted for in this index
as of January 2021. The losses in the municipality of Santo Andr&#233; were accounted for in this index as of January 2022 and Mau&#225;
will be accounted for in this index as of January 2023. Accordingly, the goal for 2023 is to reach an index of 248 liters per connection
per day, including these municipalities. 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 (&#8220;JICA&#8221;), BNDES and by incentivized debentures provided
for in Law No. 12,431/2011.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><span style="text-decoration: underline">Coastal Water Program
</span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The Coastal Water Program
(<i>Programa &#193;gua no Litoral</i>) covers long-term activities aimed at expanding the water production and distribution capacity
in the <i>Baixada Santista</i> metropolitan region on the southern coast, as well as in the municipalities of the northern coast of the
State of S&#227;o Paulo. The program aims to benefit approximately three and a half million people, including the local population and
tourists. It also aims to improve the reliability of the local systems, eliminating existing and potential deficiencies and irregularities
in the water supply. To achieve this goal, since 2013 we have invested in improving water supply systems in several municipalities, such
as the implementation of the Mambu Branco Production System located in Itanha&#233;m, which is currently being expanded to increase
its water flow from 1.6 m&#179;/s to 3.2 m&#179;/s.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Another part of the Program
in the Baixada Santista is the implementation of the Melvi Water Treatment Plant, located in Praia Grande with a capacity of 1.27 m&#179;/s,
and the construction of 5 metallic reservoirs in Santos, Bertioga, Peru&#237;be, Itanha&#233;m and Guaruj&#225;. Additionally, there
are plans to build a reservoir center with a capacity of 30,000 m&#179; in Praia Grande and to expand the Jurubatuba System to ensure
the water supply to the population of Guaruj&#225;, mainly during the summer season.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On the northern coast,
the Program is expanding the &#193;gua Branca supply system in Ilhabela and also foresees investments to increase the reservoir capacity
through the construction of new reservoirs. The capacity of treatment, adduction and reservoirs will also be expanded in S&#227;o Sebasti&#227;o
and Caraguatatuba. Besides the treatment and adduction projects, investments are foreseen to expand the coverage area with water distribution
in S&#227;o Sebasti&#227;o and in Ubatuba.</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><span style="text-decoration: underline">Sustainable and Inclusive
Sanitation Program</span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;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, and treatment 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><b><span style="text-decoration: underline">Investments in Sewage</span></b>&#8212;We
have a series of ongoing and scheduled projects involving the collection, removal and treatment of sewage. For the period from 2023 through
2027, we plan to invest R$17.3 billion in sewage collection and treatment. The main programs are:</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><span style="text-decoration: underline">Tiet&#234; Project</span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We have been working in
the metropolitan region of S&#227;o Paulo in sanitation programs that aim to contribute to the revitalization of rivers and streams,
and its main program is the Tiet&#234; Project.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Established in 1992, the
project aims to contribute to the progressive revitalization of the Tiet&#234; river and its tributaries, in the Alto Tiet&#234; basin,
where the metropolitan region of S&#227;o Paulo is located, through the expansion and optimization of the sewage collection, transportation
and treatment system. Considering the complexity and challenges faced to implement infrastructure projects in crowded and disorderly urbanized
areas such as S&#227;o Paulo, it was necessary to structure the project in stages.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">From 1992 to the end of
2022, investments totaled US$3.5 billion. Part of the resources allocated to the Tiet&#234; Project are our own capital and the remainder
comes from financings granted by the IDB, BNDES, <i>Caixa Econ&#244;mica Federal </i>and IFC<i>.</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">During this period, 5 thousand
kilometers of trunk sewers, interceptors and sewer collection networks were built and the treatment capacity of our plants almost tripled.
As a result, the treated sewage outflow in the metropolitan region of S&#227;o Paulo today is five and a half times greater than that
in 1992, an increase equivalent to the sewage generated by a population of 12 million people. As a result, sewage collection that served
70% of the urbanized area of the metropolitan region of S&#227;o Paulo in 1992 increased by more than 90% by the end of 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Currently, Stage III is
underway and we have made progress of over 90%. Stage IV is also underway, with some important projects already completed. It is estimated
that the scope defined for Stages III and IV will be completed by 2027.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Finally, we would like
to highlight the <i>Novo Rio Pinheiros</i> Project, which is part of the Tiet&#234; Project. The Pinheiros River is one of the main tributaries
of the Tiet&#234; River in the S&#227;o Paulo metropolitan region, and the improvements in the Pinheiros River had a direct impact
on improving the quality of Tiet&#234;&#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&#234; Project allows the complementary improvements carried out in the Novo Rio Pinheiros
River to be immediately connected to the Barueri treatment plant. This project concluded in 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The <i>Novo Rio
Pinheiros</i> Project was an initiative promoted by the State of S&#227;o Paulo to coordinate
several state and municipal entities in an effort to clean up the Pinheiros river 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We were encouraged to participate
in this initiative as it is relevant for the Tiet&#234; 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. In places where the connection
to the existing infrastructure is not possible due to settlements along the river bank, we installed small sewage treatment plants on
the river&#8217;s tributaries as part of the project. More than 650 thousand residences were connected to the sewage treatment system.
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 residences connected to the sewage network and stream water quality.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><span style="text-decoration: underline">Clean Stream Program</span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The Clean Stream Program
(<i>Programa C&#243;rrego Limpo</i>), a partnership between the State of S&#227;o Paulo, our company, and the city of S&#227;o Paulo,
aims to decontaminate urban streams in the city of S&#227;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>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Since 2007, we have decontaminated
and preserved 161 urban streams, benefiting approximately 2.9 million people. Part of the investment related to the Tiet&#234; Project
and <i>Novo Rio Pinheiros</i> benefits the Clean Stream Program. In 2022, four streams were decontaminated.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><span style="text-decoration: underline">Clean Wave Program</span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 of the metropolitan region of Baixada Santista and the northern coast of the State of S&#227;o
Paulo, seeking the universalization of sewage services in the region. The program will improve public health and bathing on the region's
beaches, benefiting approximately 3.5 million people, including the local population and tourists who visit the region, especially in
the summer months.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The first stage began in
2007, with investments only in Baixada Santista and, among the initiatives performed, 110,000 sewage connections, 7 sewage treatment plants,
and 2 preconditioning plants were implemented. This was financed with our own resources and through financings from JICA and BNDES. From
the beginning of the Program until 2022, the investments resulted in an increase in the sewage collection coverage rate from 53% to 85%
and treatment of 100% of the collected sewage.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The second stage of the
Program began in 2018 and aims to build approximately 450 km of sewage collection networks, 48,000 new sewage connections, 3 new sewage
treatment plants and improvements and expansions in existing sewage plants with investments in all nine municipalities of Baixada Santista.
In 2019, sewage collection and removal works began in the municipalities of Praia Grande, Mongagu&#225;, S&#227;o Vicente and Itanha&#233;m.
We expect to complete this stage in 2026. The second stage of the Program is financed with our own resources and Infrastructure Debentures
(<i>Deb&#234;ntures de Infraestrutura</i>) and by the IFC.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The third stage of the
Program in Baixada Santista will be carried out between 2026 and 2033 and aims to reach the targets established in the New Legal Framework
for Basic Sanitation in Baixada Santista. On the northern coast, the Clean Wave Program arrived in 2019, aiming to intensify investments
in sanitation in the four municipalities of the region - Caraguatatuba, S&#227;o Sebasti&#227;o, Ubatuba and Ilhabela.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Other Policies and Programs</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Nossa Guarapiranga</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;o Paulo metropolitan region, which supplies more than 4 million people.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We carried out actions
on three fronts as part of this project: (i)&#160;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&#227;o Paulo in the Nossa Guarapiranga Project, with the municipal government of S&#227;o Paulo transporting all of the residue
collected through these fronts to a sanitary landfill. In 2022, we removed an average of 147 m&#179;/month of solid residue and approximately
910 m<sup>3</sup>/month of water plants from this basin.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>&#193;gua Legal Program</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Created in 2017, the Legal Water Program (<i>&#193;gua Legal)</i>
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 2022, the program brought more comfort and health to approximately
120 thousand people in the metropolitan region of S&#227;o Paulo by replacing precarious and irregular facilities with networks and
water meters that bring quality water to the taps. Since the beginning of the Program, approximately 680 thousand people in the metropolitan
region of S&#227;o Paulo had their private connections standardized.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Pr&#243;-Conex&#227;o</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2012, the State of S&#227;o
Paulo approved a program to subsidize connections to the sewage system for low-income families, of which 80% of the capital expenditures
is provided by the S&#227;o Paulo state government and 20% by us.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">From 2012 to 2019, when
the first phase ended, the program benefited 29.7 thousand families, with sewage connections, new internal installations and replacement
of precarious and irregular sewage pipes, providing safe and legally compliant infrastructure for these households.</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2019, the original term
of the program provided for in State Decree No. 58,208/2012 expired and the program was suspended between 2020 and 2022. In February 2022,
our Board of Directors approved the renewal of the program. In December 2022, the S&#227;o Paulo state government published the State
Decree No. 67,298, which extended the Pro-Connection Program (<i>Programa Pr&#243;-Conex&#227;o</i>) for a further five years. By
2027, we expect more than 65,000 new sewage connections.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. Related Party Transactions&#8212;Agreements
with the State.&#8221;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>B.</b></span><span style="font-size: 7pt; color: #010000; letter-spacing: -0.05pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
</span><span style="font-size: 9pt"><b>Business Overview</b></span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Our Operations</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
we provided water and sewage services to 375 municipalities in the State of S&#227;o Paulo under concession agreements, program agreements,
other forms of legal arrangements or without formal agreements. We also supplied treated water and account for on a wholesale basis to
two municipalities located in the S&#227;o Paulo metropolitan region and conurbations. The majority of these concessions have 30-year
terms. Between January 1, 2007 and December&#160;31, 2022, we entered into agreements with 351 municipalities in accordance with the Basic
Sanitation Law, of which none were entered into in 2022. As of December 31, 2022, these 351 municipalities accounted for 95.4% 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&#227;o Paulo, delegating the regulation
and monitoring of the provision of services to ARSESP. As of December 31, 2022, one of our agreements or concessions had expired but we
continued to provide water and sewage services to this municipality. From January 1, 2023 through 2030, 23 concession agreements will
expire, accounting for 3.8% of our revenues (excluding revenues relating to the construction of concession infrastructure) for the year
ended December 31, 2022 and 2.2% of our intangible assets and contract assets as of the same date, will expire.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We operate water and sewage
systems in the State of S&#227;o Paulo, which includes the city of S&#227;o Paulo, Brazil&#8217;s largest city. According to the IBGE,
the State of S&#227;o Paulo is Brazil&#8217;s most populous state and the state with the highest GDP in Brazil. For the year ended December
31, 2022, we generated net operating revenue of R$22,055.7 million and profit of R$3,121.3 million. Our total assets amounted to R$57,207.8
million and our total shareholders&#8217; equity amounted to R$27,333.5 million as of December 31, 2022. As of December 31, 2022, 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&#227;o Paulo, including the city of S&#227;o Paulo. Substantially all of our concessions or program agreements have
30-year terms.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We also supplied water
<span style="letter-spacing: -0.4pt">and </span>sewage treatment services on a wholesale basis to <span style="letter-spacing: -0.4pt">two</span>
municipalities <span style="letter-spacing: -0.45pt">located </span>in the S&#227;o Paulo metropolitan region (<span style="letter-spacing: -0.45pt">Mogi
das Cruzes and S&#227;o Caetano do Sul)</span>. Agreements to provide 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. For more information on these
agreements, see Note 10 to our 2022 financial statements.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;o Caetano do Sul have historically paid for our services
on time.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2022, we invoiced approximately
2,177.6 million cubic meters of water and 1,904.6 million cubic meters of sewage collected from these municipalities. In 2022, our revenues
from wholesale water services were R$96.3 million and from wholesale sewage services were R$31.7 million.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">For the year ended December
31, 2022, the S&#227;o Paulo metropolitan region (including the municipalities to which we provide water on a wholesale basis) accounted
for 71.5% of our operating revenue (excluding revenues relating to the construction of concession infrastructure), while the Regional
Systems accounted for 28.5%.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
we provided water services through 10.1 million water connections to approximately 28.0 million people, representing approximately 62%
of the total population of the State of S&#227;o Paulo, and had a water coverage ratio of 98% with respect to all regions. As of that
date, we provided sewage services through 8.6 million sewage connections to approximately 24.7 million people and had an effective sewage
service ratio of 92%. As of December 31, 2022, we operated using 91,638 kilometers of water pipes and water transmission lines and 63,557
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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">For more information on
laws and regulations related to our concession operations, see &#8220;&#8212;Government Regulations Applicable to our Contracts.&#8221;</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Description of Our Activities</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. For more information, 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, 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We set forth below a description
of our activities.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Water Operations</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our supply of water to
our customers generally involves water extraction from various sources, subsequent treatment and distribution to our customers&#8217;
premises. In 2022, we produced approximately 2,857.9 million cubic meters of water. The S&#227;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 68% of water invoiced by volume in 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The following table sets
forth the volume of water that we produced and invoiced for the periods indicated:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="text-align: center">&#160;</td>
    <td colspan="5" style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 8pt"><b>Year ended December 31,</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="width: 61%">&#160;</td>
    <td style="width: 12%">
    <p style="border-bottom: black 0.5pt solid; font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right"><b>2022</b></p></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 12%">
    <p style="border-bottom: black 0.5pt solid; font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right"><b>2021</b></p></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 13%">
    <p style="border-bottom: black 0.5pt solid; font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right"><b>2020</b></p></td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td colspan="5" style="text-align: right"><span style="font-size: 8pt"><i>(in millions of cubic meters)</i></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 3pt"><span style="font-size: 8pt">Produced:</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 3pt"><span style="font-size: 8pt">S&#227;o Paulo metropolitan region</span></td>
    <td style="padding-right: 6.35pt; text-align: right"><span style="font-size: 8pt">1,981.4</span></td>
    <td>&#160;</td>
    <td style="padding-right: 6.35pt; text-align: right"><span style="font-size: 8pt">1,984.2</span></td>
    <td>&#160;</td>
    <td style="padding-right: 7.5pt; text-align: right"><span style="font-size: 8pt">2,032.0</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 3pt"><span style="font-size: 8pt">Regional Systems</span></td>
    <td style="padding-right: 6.35pt; text-align: right"><span style="font-size: 8pt">876.5</span></td>
    <td>&#160;</td>
    <td style="padding-right: 6.35pt; text-align: right"><span style="font-size: 8pt">880.5</span></td>
    <td>&#160;</td>
    <td style="padding-right: 7.5pt; text-align: right"><span style="font-size: 8pt">874.7</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 3pt"><span style="font-size: 8pt"><b>Total</b></span></td>
    <td style="padding-right: 6.35pt; text-align: right"><span style="font-size: 8pt"><b>2,857.9</b></span></td>
    <td>&#160;</td>
    <td style="padding-right: 6.35pt; text-align: right"><span style="font-size: 8pt"><b>2,864.7</b></span></td>
    <td>&#160;</td>
    <td style="padding-right: 7.5pt; text-align: right"><span style="font-size: 8pt"><b>2,906.7</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 3pt"><span style="font-size: 8pt">Invoiced:</span></td>
    <td style="padding-right: 6.35pt">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="padding-right: 7.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 3pt"><span style="font-size: 8pt">S&#227;o Paulo metropolitan region</span></td>
    <td style="padding-right: 6.35pt; text-align: right"><span style="font-size: 8pt">1,430.9</span></td>
    <td>&#160;</td>
    <td style="padding-right: 6.35pt; text-align: right"><span style="font-size: 8pt">1,419.4</span></td>
    <td>&#160;</td>
    <td style="padding-right: 7.5pt; text-align: right"><span style="font-size: 8pt">1,351.3</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 3pt"><span style="font-size: 8pt">Wholesale <sup>(1)</sup></span></td>
    <td style="padding-right: 6.4pt; text-align: right"><span style="font-size: 8pt">47.8</span></td>
    <td>&#160;</td>
    <td style="padding-right: 6.4pt; text-align: right"><span style="font-size: 8pt">49.7</span></td>
    <td>&#160;</td>
    <td style="padding-right: 7.5pt; text-align: right"><span style="font-size: 8pt">50.1</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 3pt"><span style="font-size: 8pt">Regional Systems</span></td>
    <td style="padding-right: 6.4pt; text-align: right"><span style="font-size: 8pt">698.9</span></td>
    <td>&#160;</td>
    <td style="padding-right: 6.35pt; text-align: right"><span style="font-size: 8pt">683.2</span></td>
    <td>&#160;</td>
    <td style="padding-right: 7.5pt; text-align: right"><span style="font-size: 8pt">682.5</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 3pt"><span style="font-size: 8pt"><b>Subtotal</b></span></td>
    <td style="padding-right: 6.4pt; text-align: right"><span style="font-size: 8pt"><b>2,177.6</b></span></td>
    <td>&#160;</td>
    <td style="padding-right: 6.4pt; text-align: right"><span style="font-size: 8pt"><b>2,152.3</b></span></td>
    <td>&#160;</td>
    <td style="padding-right: 7.5pt; text-align: right"><span style="font-size: 8pt"><b>2,083.9</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 3pt"><span style="font-size: 8pt">Santo Andr&#233; <sup>(2)</sup></span></td>
    <td style="padding-right: 6.4pt; text-align: right"><span style="font-size: 8pt">-</span></td>
    <td>&#160;</td>
    <td style="padding-right: 6.4pt; text-align: right"><span style="font-size: 8pt">-</span></td>
    <td>&#160;</td>
    <td style="padding-right: 7.5pt; text-align: right"><span style="font-size: 8pt">53.9</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 3pt"><span style="font-size: 8pt">Mau&#225; <sup>(3)</sup></span></td>
    <td style="padding-right: 6.4pt; text-align: right"><span style="font-size: 8pt">-</span></td>
    <td>&#160;</td>
    <td style="padding-right: 6.4pt; text-align: right"><span style="font-size: 8pt">21.5</span></td>
    <td>&#160;</td>
    <td style="padding-right: 7.5pt; text-align: right"><span style="font-size: 8pt">29.5</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 3pt"><span style="font-size: 8pt">Residencial Social/Favela <sup>(4)</sup></span></td>
    <td style="padding-right: 6.4pt; text-align: right"><span style="font-size: 8pt">-</span></td>
    <td>&#160;</td>
    <td style="padding-right: 6.4pt; text-align: right"><span style="font-size: 8pt">&#160;-</span></td>
    <td>&#160;</td>
    <td style="padding-right: 7.5pt; text-align: right"><span style="font-size: 8pt">45.8</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-left: 3pt"><span style="font-size: 8pt"><b>Total</b></span></td>
    <td style="padding-right: 6.4pt; text-align: right"><span style="font-size: 8pt"><b>2,177.6</b></span></td>
    <td>&#160;</td>
    <td style="padding-right: 6.4pt; text-align: right"><span style="font-size: 8pt"><b>2,173.8</b></span></td>
    <td>&#160;</td>
    <td style="padding-right: 7.5pt; text-align: right"><span style="font-size: 8pt"><b>2,159.2</b></span></td></tr>
  </table>
<table cellpadding="0" cellspacing="0" style="font: 8pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right">(1)</td><td style="width: 5pt"></td><td style="text-align: justify">Wholesale includes volumes of reuse water and non-domestic sewage;</td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 8pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right">(2)</td><td style="width: 5pt"></td><td style="text-align: justify">Billed volume in the retail segment in 2022 and 2021 and in the wholesale/retail segment
in 2020;</td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 8pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right">(3)</td><td style="width: 5pt"></td><td style="text-align: justify">Billed volume in the wholesale/retail segments in 2022 and 2021 and in the wholesale segment
in 2020; and</td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 8pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right">(4)</td><td style="width: 5pt"></td><td style="text-align: justify">Volume exempt from paying water and sewage bills in 2020.</td>
</tr></table>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>


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    <!-- Field: /Page -->

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The difference between
the volume of water produced and the volume of water invoiced generally represents both physical and non-physical water loss. For more
information, see &#8220;&#8212;Water Loss.&#8221; In addition, we do not invoice:</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td><td style="width: 5pt"></td><td style="text-align: justify"><span style="font-size: 9pt">water discharged for periodic maintenance of water transmission
lines and water storage tanks;</span></td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td><td style="width: 5pt"></td><td style="text-align: justify"><span style="font-size: 9pt">water supplied for municipal uses such as firefighting;</span></td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td><td style="width: 5pt"></td><td style="text-align: justify"><span style="font-size: 9pt">water consumed in our own facilities; and</span></td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td><td style="width: 5pt"></td><td style="text-align: justify"><span style="font-size: 9pt">estimated water loss associated with water we supply to shantytowns
(<i>favelas</i>).</span></td>
</tr></table>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Seasonality</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Water Resources</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We can withdraw water only
to the extent permitted by the Department of Water and Electric Energy (<i>Departamento de &#193;guas e Energia El&#233;trica &#8211;
</i>&#8220;DAEE&#8221;) 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 Environment and Climate Change
(<i>Minist&#233;rio do Meio Ambiente e Mudan&#231;a do Clima</i>) 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In order to supply water
to the S&#227;o Paulo metropolitan region, as of December 31, 2022 we relied <span style="letter-spacing: -0.6pt">nine </span>water
producing systems comprising the interconnected water system of the S&#227;o Paulo metropolitan region, and the Guarulhos water supply
system. The total capacity of the water sources available for treatment in this area is 81.8 m&#179;/s. The average monthly verified production
for the water systems of the S&#227;o Paulo metropolitan region was 61.6 m&#179;/s during 2022. The Cantareira, Guarapiranga and Alto
Tiet&#234; Systems produce 77.4% of the water we distributed in the S&#227;o Paulo metropolitan region in 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2022, the Cantareira
system accounted for 34.3% of the water that we supplied to the S&#227;o Paulo metropolitan region (including the municipalities to
which we supplied water on a wholesale basis), which represented 71.5% 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 Environmental Matters and Physical and Transition Climate Risks &#8212; Droughts, such as the 2014 &#8211; 2015 water crisis,
can cause a material impact on consumption habits and, consequently, on our business, financial condition or results of operations.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;o Paulo and in the National and State Councils on
Water Resources.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The following table sets
forth the water production systems from which we produce water for the S&#227;o Paulo metropolitan region:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td colspan="6" style="padding-right: 2.55pt; text-align: right; line-height: 8.15pt"><span style="font-size: 8pt"><b>Production Rate<sup>(1)</sup></b></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 1pt; padding-right: 6.75pt; text-align: right; line-height: 8.65pt"><span style="font-size: 8pt"><b>&#160; <span style="letter-spacing: -0.2pt">2022</span></b></span></td>
    <td style="border-top: black 1pt solid">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.05pt; padding-right: 1.3pt; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt"><b>2021</b></span></td>
    <td style="border-top: black 1pt solid">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 0.05pt; padding-right: 2.75pt; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt"><b>2020</b></span></td></tr>
  <tr style="vertical-align: top">
    <td colspan="6" style="padding-top: 4.6pt; text-align: right"><span style="font-size: 8pt">(<i>in cubic meters per second</i>)</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-top: 2.1pt; padding-left: 7.95pt; line-height: 8.2pt"><span style="font-size: 8pt"><b>Water production system</b>:</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 7.95pt; line-height: 8.2pt"><span style="font-size: 8pt">Cantareira</span></td>
    <td style="padding-right: 1.65pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">21.1</span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.65pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">22.3</span></td>
    <td>&#160;</td>
    <td style="padding-right: 3.25pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">24.6</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 7.95pt; line-height: 8.25pt"><span style="font-size: 8pt">Guarapiranga</span></td>
    <td style="padding-right: 1.65pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">13.6</span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.65pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">13.4</span></td>
    <td>&#160;</td>
    <td style="padding-right: 3.25pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">12.7</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 7.95pt; line-height: 8.2pt"><span style="font-size: 8pt">Alto Tiet&#234;</span></td>
    <td style="padding-right: 1.65pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">13.0</span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.65pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">12.7</span></td>
    <td>&#160;</td>
    <td style="padding-right: 3.25pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">13.6</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 7.95pt; line-height: 8.2pt"><span style="font-size: 8pt">Rio Claro</span></td>
    <td style="padding-right: 1.65pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">3.6</span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.7pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">3.3</span></td>
    <td>&#160;</td>
    <td style="padding-right: 3.35pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">3.6</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="padding-left: 7.95pt; line-height: 8.25pt"><span style="font-size: 8pt">Rio Grande (Billings reservoir)</span></td>
    <td style="padding-right: 1.65pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">4.5</span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.7pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">4.4</span></td>
    <td>&#160;</td>
    <td style="padding-right: 3.35pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">4.3</span></td></tr>

<tr style="vertical-align: top; background-color: White">
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    <td style="padding-right: 1.65pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">0.9</span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.7pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">0.8</span></td>
    <td>&#160;</td>
    <td style="padding-right: 3.35pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">1.1</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="padding-left: 7.95pt; line-height: 8.2pt"><span style="font-size: 8pt">Ribeir&#227;o da Estiva</span></td>
    <td style="padding-right: 1.65pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">0.1</span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.7pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">0.1</span></td>
    <td>&#160;</td>
    <td style="padding-right: 3.35pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">0.1</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="padding-left: 7.95pt; line-height: 8.25pt"><span style="font-size: 8pt">S&#227;o Louren&#231;o</span></td>
    <td style="padding-right: 1.65pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">4.5</span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.7pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">4.4</span></td>
    <td>&#160;</td>
    <td style="padding-right: 3.3pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">3.1</span></td></tr>
  <tr style="vertical-align: top; background-color: rgb(204,238,255)">
    <td style="padding-left: 7.95pt; line-height: 8.2pt"><span style="font-size: 8pt">Guarulhos</span></td>
    <td style="padding-right: 1.65pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">0.3</span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.65pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">0.3</span></td>
    <td>&#160;</td>
    <td style="padding-right: 3.35pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">0.3</span></td></tr>
  <tr style="vertical-align: top; background-color: White">
    <td style="padding-left: 7.95pt; line-height: 8.2pt"><span style="font-size: 8pt"><b>Total</b></span></td>
    <td style="padding-right: 1.65pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><b>61.6</b></span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.65pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><b>61.7</b></span></td>
    <td>&#160;</td>
    <td style="padding-right: 3.25pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><b>63.4</b></span></td></tr>
</table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right"><span style="font-size: 8pt; letter-spacing: -0.05pt">(1)</span></td><td style="width: 5pt"></td><td style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Average of the year ended December 31, 2022, 2021 and 2020.</td>
</tr></table>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The Guarapiranga and Billings
reservoirs and a portion of some of the reservoirs of the Alto Tiet&#234; system are owned by other companies controlled by the State.
In the cities of the interior region of S&#227;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&#234; system, see &#8220;Item 7.B. Related Party Transactions&#8212;Agreements with the State.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 183.5 thousand, 178.9 thousand and 220.4 thousand new water connections in 2022, 2021 and 2020, respectively.
The interconnected water system of the S&#227;o Paulo metropolitan region serves 31 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">To ensure the continuous
provision of regular water supply, we intend to invest R$8.9 billion from 2023 to 2027 to increase our water production and distribution
capacities as well as to improve the water supply systems. In 2022, our total investment in water supply systems amounted to R$2.2 billion,
of which R$1.5 billion were invested in the S&#227;o Paulo metropolitan region.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Water Treatment</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We treat all water at our
water treatment facilities prior to dispatching it to our water distribution network. We operate 237 treatment facilities, of which nine
are a part of the Metropolitan Production System&#8212;located in the S&#227;o Paulo metropolitan region and account for approximately
70% of all water we produced in 2022. 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Water Distribution</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td colspan="6" style="padding-right: 10pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><b>As of December 31,</b></span></td></tr>
  <tr>
    <td style="vertical-align: bottom; width: 60%; padding-right: 10pt; padding-bottom: 2pt">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; width: 12%; padding-top: 6.5pt; padding-right: 10pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><b>2022</b></span></td>
    <td style="border-top: black 1pt solid; vertical-align: bottom; width: 2%; padding-right: 10pt; padding-bottom: 2pt">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; padding: 6.5pt 10pt 2pt 22.1pt; vertical-align: top; width: 12%; text-align: right"><span style="font-size: 8pt"><b>2021</b></span></td>
    <td style="border-top: black 1pt solid; vertical-align: bottom; width: 2%; padding-right: 10pt; padding-bottom: 2pt">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; width: 12%; padding-top: 6.5pt; padding-right: 10pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><b>2020</b></span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-right: 10pt; padding-bottom: 2pt; padding-left: 3pt"><span style="font-size: 8pt">Water distribution pipes and water transmission lines (in kilometers)</span></td>
    <td style="vertical-align: top; padding-right: 10pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt">91,638</span></td>
    <td style="vertical-align: bottom; padding-right: 10pt; padding-bottom: 2pt">&#160;</td>
    <td style="vertical-align: top; padding-right: 10pt; padding-bottom: 2pt; padding-left: 22.1pt; text-align: right"><span style="font-size: 8pt">88,904</span></td>
    <td style="vertical-align: bottom; padding-right: 10pt; padding-bottom: 2pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 10pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt">87,568</span></td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: 10pt; padding-bottom: 2pt; padding-left: 3pt"><span style="font-size: 8pt">Number of connections (in thousands) </span></td>
    <td style="vertical-align: top; padding-right: 10pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt">10,113</span></td>
    <td style="vertical-align: bottom; padding-right: 10pt; padding-bottom: 2pt">&#160;</td>
    <td style="vertical-align: top; padding-right: 10pt; padding-bottom: 2pt; padding-left: 22.1pt; text-align: right"><span style="font-size: 8pt">9,840</span></td>
    <td style="vertical-align: bottom; padding-right: 10pt; padding-bottom: 2pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 10pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt">10,088</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 15.85pt 0 9.35pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our water transmission
lines are mostly made of steel, cast iron or concrete.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
our water distribution pipes and water transmission lines included: (i) 49,073 kilometers in the S&#227;o Paulo metropolitan region;
and (ii) 42,564 kilometers in the Regional Systems.</p>

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    <!-- Field: /Page -->

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 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">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&#227;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&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The following table (as
of December 31, 2022) sets forth projected new water connections for the periods indicated in thousands:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="width: 24%; padding-right: 10pt; padding-bottom: 2pt; text-align: right">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 12%; padding-top: 4.4pt; padding-right: 10pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><b>2023</b></span></td>
    <td style="width: 2%; padding-bottom: 2pt">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 11%; padding-top: 4.4pt; padding-right: 10pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><b>2024</b></span></td>
    <td style="width: 2%; padding-bottom: 2pt">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 12%; padding-top: 4.4pt; padding-right: 10pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><b>2025</b></span></td>
    <td style="width: 2%; padding-bottom: 2pt">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 11%; padding-top: 4.4pt; padding-right: 10pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><b>2026</b></span></td>
    <td style="width: 2%; padding-bottom: 2pt">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 9%; padding-top: 4.4pt; padding-right: 10pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><b>2027</b></span></td>
    <td style="width: 2%; padding-bottom: 2pt">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 11%; padding-top: 4.4pt; padding-right: 10pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><b>2023 &#8211; 2027</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-right: 10pt; padding-bottom: 2pt; padding-left: 6pt"><span style="font-size: 8pt"><b>Total</b></span></td>
    <td style="padding-right: 10pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><b>190</b></span></td>
    <td style="padding-bottom: 2pt"><b>&#160;</b></td>
    <td style="padding-right: 10pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><b>190</b></span></td>
    <td style="padding-bottom: 2pt"><b>&#160;</b></td>
    <td style="padding-right: 10pt; padding-bottom: 2pt; padding-left: 19.45pt; text-align: right"><span style="font-size: 8pt"><b>190</b></span></td>
    <td style="padding-bottom: 2pt"><b>&#160;</b></td>
    <td style="padding-right: 10pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><b>190</b></span></td>
    <td style="padding-bottom: 2pt"><b>&#160;</b></td>
    <td style="padding-right: 10pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><b>190</b></span></td>
    <td style="padding-bottom: 2pt"><b>&#160;</b></td>
    <td style="padding-right: 10pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><b>950</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 15.85pt 0 9.35pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Water Loss</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The difference between
the volume of water produced and the volume of water invoiced generally represents both physical and non-physical water loss. 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
we experienced 249 liters per connection per day of water loss. We have a Program for Reduction of Water Loss in place that aims to reduce
total water loss to around 248 liters per connection per day in 2023.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Real water loss (water
physically lost) decreased from 22.2% in December 2008 to 19.1% in December 2022. Our strategy to reduce water loss has two approaches:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 60px">&#160;</td>
    <td style="width: 30px; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">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</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 60px">&#160;</td>
    <td style="width: 30px; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">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.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 60px">&#160;</td>
    <td style="width: 30px; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">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;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">the implementation of routine operational leak detection surveys to reduce overall water loss;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">the monitoring and improvement of accounting metrics with respect to water connections, especially for large volume customers;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">regular checking on inactive customers and monitoring non-residential customers that are accounted for as residential customers and, therefore, billed at a lower rate;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">preventing fraud with the use of new, and more sophisticated water meters that are more accurate and less prone to tampering;</span></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: left; width: 100%"><b><a href="#sbs20f_toc">Table of Contents</a></b></td></tr></table><p style="margin-top: 0; margin-bottom: 0">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 60px">&#160;</td>
    <td style="width: 30px; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">installing water meters where none are present; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">conducting preventive maintenance of existing and newly installed water meters.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Water Quality</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#233;rio da Sa&#250;de</i>) regulations, we
have significant statutory obligations regarding the quality of treated water.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In general, the State of
S&#227;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&#227;o Paulo metropolitan region have reduced the quantity and quality
of water available to serve the population in the southern area of the S&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 85 thousand water samples per month,
which are collected from customers' residences. Our central laboratory located in the city of S&#227;o Paulo is responsible for organic
compound analysis using the chromatographic and spectrometric methods as well as heavy metals analysis by Inductively Coupled Plasma.
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 INMETRO.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#231;&#227;o
Nacional de Sa&#250;de</i>), ABNT, and the National Standard Foundation, and the American Water Works Association (&#8220;AWWA&#8221;),
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&#227;o Paulo. Other initiatives also aimed at improving the water quality in the water sources located in the of S&#227;o Paulo
metropolitan region are <i>Nossa Guarapiranga Pr&#243;-Conex&#227;o </i>and &#193;gua <i>Legal Program</i>. For more information,
see &#8220;&#8212;Main Projects of Our Capital Expenditure Program&#8212; Clean Stream Program,&#8221; and &#8220;&#8212;Other Policies
and Programs.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Fluoridation</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Sewage Operations</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We are responsible for
the collection, removal, treatment and final disposal of sewage. As of December 31, 2022, we covered the sewage operations of approximately
91% and 93% of the households in the municipalities in which we operate in the S&#227;o Paulo metropolitan region and in the Regional
Systems, respectively. During <span style="letter-spacing: -0.4pt">2022</span>, we covered the sewage operations of 92% of the households
in the municipalities in which we operated in the State of S&#227;o Paulo. We installed 226.5 thousand, 225.5 thousand and 258.9 thousand
new sewage connections in 2022, 2021 and 2020, respectively.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Sewage System</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The purpose of our sewage
system is to collect and treat sewage and to adequately dispose of the treated sewage. As of December 31, 2022, we were responsible for
the operation and maintenance of 63,557 kilometers of sewage lines, of which approximately 34,355 kilometers are located in the S&#227;o
Paulo metropolitan region and 29,202 kilometers are located in the Regional Systems, respectively.</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td colspan="6" style="padding-right: 10pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><b>As of December 31,</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="width: 60%; padding-right: 10pt; padding-bottom: 2pt">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; padding: 5.75pt 10pt 2pt 5.85pt; width: 10%; text-align: right"><span style="font-size: 8pt"><b>2022</b></span></td>
    <td style="border-top: black 1pt solid; width: 2%; padding-right: 10pt; padding-bottom: 2pt">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; padding: 5.75pt 10pt 2pt 5.85pt; width: 13%; text-align: right"><span style="font-size: 8pt"><b>2021</b></span></td>
    <td style="border-top: black 1pt solid; width: 2%; padding-right: 10pt; padding-bottom: 2pt">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; padding: 5.75pt 10pt 2pt 5.85pt; width: 13%; text-align: right"><span style="font-size: 8pt"><b>2020</b></span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-right: 10pt; padding-bottom: 2pt; padding-left: 6pt"><span style="font-size: 8pt">Sewage lines (in kilometers)</span></td>
    <td style="padding-right: 10pt; padding-bottom: 2pt; padding-left: 5.85pt; text-align: right"><span style="font-size: 8pt">63,557</span></td>
    <td style="padding-right: 10pt; padding-bottom: 2pt">&#160;</td>
    <td style="padding-right: 10pt; padding-bottom: 2pt; padding-left: 5.85pt; text-align: right"><span style="font-size: 8pt">61,122</span></td>
    <td style="padding-right: 10pt; padding-bottom: 2pt">&#160;</td>
    <td style="padding-right: 10pt; padding-bottom: 2pt; padding-left: 5.85pt; text-align: right"><span style="font-size: 8pt">59,660</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 10pt; padding-bottom: 2pt; padding-left: 6pt"><span style="font-size: 8pt">Sewage connections (in thousands)</span></td>
    <td style="padding-right: 10pt; padding-bottom: 2pt; padding-left: 5.85pt; text-align: right"><span style="font-size: 8pt">8,610</span></td>
    <td style="padding-right: 10pt; padding-bottom: 2pt">&#160;</td>
    <td style="padding-right: 10pt; padding-bottom: 2pt; padding-left: 5.85pt; text-align: right"><span style="font-size: 8pt">8,418</span></td>
    <td style="padding-right: 10pt; padding-bottom: 2pt">&#160;</td>
    <td style="padding-right: 10pt; padding-bottom: 2pt; padding-left: 5.85pt; text-align: right"><span style="font-size: 8pt">8,518</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. In extreme cases, the State of S&#227;o Paulo Environmental Company (<i>Companhia Ambiental do Estado de S&#227;o
Paulo</i> &#8211; &#8220;CETESB&#8221;) 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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We considered the condition
of the sewage lines in the S&#227;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&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Unlike the S&#227;o Paulo
metropolitan region, the interior region of S&#227;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 83% as of December 31, 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The following table (as
of December 31, 2022) sets forth projected new sewage connections for the periods indicated:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="width: 27%; padding-right: 10pt">&#160;</td>
    <td style="width: 11%; padding-right: 10pt; text-align: right">&#160;</td>
    <td style="width: 2%; padding-right: 10pt; text-align: right">&#160;</td>
    <td style="width: 10%; padding-right: 10pt; text-align: right">&#160;</td>
    <td style="width: 2%; padding-right: 10pt; text-align: right">&#160;</td>
    <td style="width: 10%; padding-right: 10pt; text-align: right">&#160;</td>
    <td style="width: 2%; padding-right: 10pt; text-align: right">&#160;</td>
    <td style="width: 10%; padding-right: 10pt; text-align: right">&#160;</td>
    <td style="width: 2%; padding-right: 10pt; text-align: right">&#160;</td>
    <td style="width: 9%; padding-right: 10pt; text-align: right">&#160;</td>
    <td style="width: 2%; padding-right: 10pt; text-align: right; line-height: 8.2pt">&#160;</td>
    <td style="width: 13%; padding-right: 7.3pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><i>(in thousands)</i></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 10pt">&#160;</td>
    <td style="border-top: black 1pt solid; padding-right: 10pt">
    <p style="border-bottom: black 1pt solid; font: 8pt/8.2pt Times New Roman, Times, Serif; margin: 4.15pt 0 0; text-align: right"><b>2023</b></p></td>
    <td style="border-top: black 1pt solid; padding-right: 10pt">&#160;</td>
    <td style="border-top: black 1pt solid; padding-right: 10pt">
    <p style="border-bottom: black 1pt solid; font: 8pt/8.2pt Times New Roman, Times, Serif; margin: 4.15pt 0 0; text-align: right"><b>2024</b></p></td>
    <td style="border-top: black 1pt solid; padding-right: 10pt">&#160;</td>
    <td style="border-top: black 1pt solid; padding-right: 10pt">
    <p style="border-bottom: black 1pt solid; font: 8pt/8.2pt Times New Roman, Times, Serif; margin: 4.15pt 0 0; text-align: right"><b>2025</b></p></td>
    <td style="border-top: black 1pt solid; padding-right: 10pt">&#160;</td>
    <td style="border-top: black 1pt solid; padding-right: 10pt">
    <p style="border-bottom: black 1pt solid; font: 8pt/8.2pt Times New Roman, Times, Serif; margin: 4.15pt 0 0; text-align: right"><b>2026</b></p></td>
    <td style="border-top: black 1pt solid; padding-right: 10pt">&#160;</td>
    <td style="border-top: black 1pt solid; padding-right: 10pt">
    <p style="border-bottom: black 1pt solid; font: 8pt/8.75pt Times New Roman, Times, Serif; margin: 0.05in 0 0; text-align: right"><b>202<span style="text-decoration: underline">7</span></b></p></td>
    <td style="border-top: black 1pt solid; padding-right: 10pt">&#160;</td>
    <td style="border-top: black 1pt solid; padding-right: 10pt">
    <p style="border-bottom: black 1pt solid; font: 8pt/8.75pt Times New Roman, Times, Serif; margin: 0.05in 0 0; text-align: right"><b>2023</b><span style="font-family: Inconsolata">-</span><b>2027</b></p></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-right: 10pt; padding-left: 5.75pt; line-height: 8.2pt"><span style="font-size: 8pt"><b>Total</b></span></td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><b>230</b></span></td>
    <td style="padding-right: 10pt"><b>&#160;</b></td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><b>230</b></span></td>
    <td style="padding-right: 10pt"><b>&#160;</b></td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><b>230</b></span></td>
    <td style="padding-right: 10pt"><b>&#160;</b></td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><b>230</b></span></td>
    <td style="padding-right: 10pt"><b>&#160;</b></td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><b>230</b></span></td>
    <td style="padding-right: 10pt"><b>&#160;</b></td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><b>1,150</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Sewage Treatment and
Disposal</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2022, approximately
75% and 99% of the consumer units of the sewage services used our sewage treatment system in the S&#227;o Paulo metropolitan region
and the Regional Systems, respectively, or 83% of the consumer units of our sewage services in the State of S&#227;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>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
we operate 581 sewage treatment facilities including eight ocean outfalls, of which the five largest, located in the S&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In the S&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Sewage treatment in the
Regional Systems will vary according to the particularities of each area. In the interior region of S&#227;o Paulo State, treatment
consists largely of stabilization ponds. We have secondary treatment facilities in the interior region of S&#227;o Paulo State that
have treatment capacity of approximately 16.8 cubic meters of sewage per second. Similar to our disposal process for treated sewage collected
in the S&#227;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 45 sewage treatment facilities in the coastal region (including the outfalls).</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In this regard, we are
a party to a number of legal proceedings related to environmental matters. For more information, 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. For more information, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Sludge Disposal</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The generation of sludge
is inherent in the sanitation cycle. The treatment of water and sewage produces residue which needs to be disposed of 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
reduces the volume of residues for transportation and final disposal and, consequently, reduces the costs of these activities. 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#233;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Additionally, using financing
from Funding Authority for Studies and Projects (<i>Financiadora de Estudos e Projetos</i> &#8211; &#8220;FINEP&#8221;), 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Sludge disposal must comply
with State and Federal law requirements, such as Federal Law No. 12,305/2010, regulated by Federal Decree No. 10.936/2012, 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&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 sludge.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Principal Markets in Which We Operate</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
we operated water and sewage systems in 375 of the 645 municipalities in the State of S&#227;o Paulo. In addition, we supplied water
and accounted for on a wholesale basis to two municipalities located in the S&#227;o Paulo metropolitan region with a total population
of approximately 0.6 million people.</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td colspan="6" style="padding-right: 10.1pt; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>Year ended December 31,</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="width: 57%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; width: 13%; padding-top: 4pt; padding-right: 3.5pt; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt"><b>2022</b></span></td>
    <td style="border-top: black 1pt solid; width: 1%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; width: 14%; padding-top: 4pt; padding-right: 3.55pt; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt"><b>2021</b></span></td>
    <td style="border-top: black 1pt solid; width: 1%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; width: 14%; padding-top: 4pt; padding-right: 9.8pt; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt"><b>2020</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="6" style="padding-right: 5.9pt; text-align: right"><span style="font-size: 8pt"><i>(in millions of R$)</i></span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.25pt"><span style="font-size: 8pt">S&#227;o Paulo metropolitan region</span></td>
    <td style="vertical-align: bottom; padding-right: 4.8pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">13,318.8</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 4.8pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">11,529.2</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 6.2pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">11,529.2</span></td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Regional Systems</span></td>
    <td style="vertical-align: bottom; padding-right: 4.8pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">5,311.2</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 4.8pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">4,775.0</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 6.2pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">4,775.0</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt"><b>Total</b></span></td>
    <td style="vertical-align: bottom; padding-right: 4.8pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><b>18,630.0</b></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 4.8pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><b>16,304.2</b></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 6.2pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><b>16,304.2</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0.55pt 0 10pt">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Competition</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Natural monopoly</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
we provided water and/or sewage services to 375 municipalities in the State of S&#227;o Paulo under concession agreements and program
agreements. As of December 31, 2022, one of our concessions had expired. This municipality accounted for 0.1% of our total revenues (excluding
revenues relating to the construction of <span style="letter-spacing: -0.4pt">the </span>concession infrastructure).</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On December 31, 2022, there
were 270 municipalities operating their own water and/or sewage systems in the State of S&#227;o Paulo, with a total population of approximately
14.5 million, or approximately 32% of the population of the state.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. For more information, see &#8220;Item
3.D. Risk Factors&#8212;Risks relating to Regulatory Environment&#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. For more
information, see &#8220;Item 8.A. Financial Statements and Other Financial Information&#8212;Legal Proceedings.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The New Legal Framework
for Basic Sanitation brought a significant 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. For more information, see &#8220;Item
3D. Risk Factors&#8212;Risks relating to Regulatory Environment&#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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Market competition</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In the State of S&#227;o
Paulo, we face competition from private and municipal water and sewage service providers.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;o Paulo metropolitan region.
Private companies offer stand-alone water treatment solutions inside the facilities of their customers.</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Additionally, competition in non-residential, commercial
and industrial sewage treatment in the S&#227;o Paulo Metropolitan region has increased in recent years as private companies have started
to offer customized solutions for customers' facilities. We have also set special tariffs for commercial and industrial customers to help
maintain these customers through fixed demand contracts.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Competition for new
municipalities</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">As foreseen in our Articles of
Incorporation, we may operate through subsidiaries in any part of Brazil or abroad to provide sanitation services, making us also a potential
competitor for other state sanitation companies and private and municipal water and sewage service providers, both Brazilian and foreign.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;o
Paulo or in other states.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">With regard to the provision of
water and sewage services we participated in two bids, one in February 2021, in the municipality of Orl&#226;ndia, State of S&#227;o
Paulo and the other in September 2020, in partnership with Igu&#225; Saneamento S/A, in the metropolitan region of Macei&#243;, in
the State of Alagoas. In both the criterion was the highest award, however we were not successful in either of the two bids.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">On April 30, 2021, there was an
auction for the concession of the Company for Water and Sewage of the State of Rio de Janeiro (<i>Companhia Estadual de &#193;guas e
Esgotos do Rio de Janeiro</i> &#8211; &#8220;CEDAE&#8221;) and Igu&#225; Saneamento S.A. won the auction to explore block 2 of this
concession. We had the option to become a minority shareholder in the special purpose company, however, we decided not to exercise this
option.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Billing Procedures</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The procedure for billing
and payment of our water and sewage services is largely the same for all customer categories. <span style="letter-spacing: -0.15pt">In
the current Tariff Structure, w</span>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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The readings of the water
meters for billing purposes are carried out by our own team and by third parties through mobile application, with simultaneous printing
and delivery of the bill to the customer or, when the customer so chooses, the bill can be forwarded by e-mail or mail to an address of
the customer&#8217;s choice.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Water and sewage bills
can be paid at certain banks and other locations in the State of S&#227;o Paulo. These funds are paid over to us after deducting average
banking fees ranging from R$0.32 to R$1.72 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.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In addition, since 2019,
we used an Internet of Things (&#8220;IoT&#8221;) application to monitor the daily consumption of 100 thousand customers representing
approximately 2% of the connections and 45% of the Metropolitan region of S&#227;o Paulo revenue. In 2021, we use the IoT application
for 3,500 customers of the Regional Systems. The implementation of IoT is scheduled for over 160 thousand customers in the city of S&#227;o
Paulo by 2024. This technology has helped us improve our customer care management. We believe this 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, Times, Serif; margin: 0 0 10pt"><b>Customer relationship</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">One of our clear objectives
every year is to improve our relationship with customers, as well as their experience and satisfaction. We understand that in order to
achieve this, it is necessary to act in a competitive and transparent manner, expanding the channels and digital tools that can ensure
customer satisfaction and the quality of the services offered.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2022, we applied digital
transformation to the implementation of new relationship channels. With the migration to the virtual environment, the process gained greater
agility, especially in the effectiveness of service, due to a more intelligent system, and simpler, faster negotiations. An example of
this was the consolidation of our WhatsApp, the Chat Bot, and the new Cloud-based service platform, which provides more consistency for
our customers, in addition to supporting new Omnichannel management channels and tools (simultaneous and interconnected use of different
communication channels).</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Throughout the year, we
also rolled out mobile service vans that park in different locations to facilitate access by our customers. This initiative allows negotiation
of overdue bills, updating of customer records, requesting water and/or sewage connections, requesting consumption revisions, or requesting
repairs to networks.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Also in 2022, we inaugurated
a customer relationship center in Itapetininga, located in the countryside of S&#227;o Paulo. This new customer relationship center
serves customers in all 375 municipalities in which we operate and is fully interconnected with the first customer relationship center
in the city of S&#227;o Paulo.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Performance monitoring
of customer service is done through indicators of service quality, amount of calls received, solution on first contact, and other important
monitoring metrics. Analysis of this data contributes to the improvement of the customer experience and the strengthening of the relationship
with this public.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Furthermore, all our channels
are accessible with tools that facilitate access for customers with disabilities.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">During 2020, we implemented
partnerships with the Iti and PicPay and, in 2021, with AgZero digital wallets, offering additional options for our customers to pay their
water bills. In 2022, aiming to expand the options for payments of bills by customers, we now offer the option to pay bills in full or
in installments through debit or credit cards at our physical service centres.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">With these main pillars
we seek to improve customer satisfaction, which in 2022 was 83%, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt"><b>Tariffs </b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 must 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. For more information, see &#8220;&#8212;Government Regulations Applicable to our Contracts&#8212;Tariff
Regulation in the State of S&#227;o Paulo&#8221; for additional information regarding our tariffs.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Under the Basic Sanitation
Law, 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&#227;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 the Basic
Sanitation Law and regulated by resolutions issued by ARSESP.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">ARSESP can also grant some
tariff exemptions. For example, on April 14, 2023, ARSESP published Resolution No. 1,400/2023, which (i) allows for tariff exemptions
for customers in the Residential Social and Residential Vulnerable categories in the municipality of S&#227;o Sebasti&#227;o, a municipality
that suffered from torrential rains in February, and (ii) allows for hotels and inns in the municipality that accommodated the homeless
population during heavy rain to be placed under the Social Assistance Entity tariff. The resolution's effects will remain valid as long
as Decree No. 67,502/2023 is in force. Any amounts not billed by us will be subject to a compensatory adjustment. For more information
about the torrential rains in S&#227;o Sebasti&#227;o, see &#8220;Item 3D &#8211; Risks Relating to Environmental Matters and Physical
and Transition Climate Risks &#8211; Extreme Weather Conditions and Climate Change may have a material adverse impact on our business,
financial condition or results of operations.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Tariff Readjustment and Revisions</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 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">Pursuant to Basic Sanitation
Law, 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 considers 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 Factor X that allows us to share productivity gains with consumers and
the annual General Quality Index (&#8220;IGQ&#8221;), 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 according to the country&#8217;s socioeconomic scenario.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Extraordinary tariff revisions,
on the other hand, may occur at any time regardless of the readjustments <span style="letter-spacing: -0.15pt">mentioned above </span>and
revisions <span style="letter-spacing: -0.15pt">in case</span> 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 (&#8220;NPV&#8221;) of the tariff
cycle is equal to zero and taking into account a rate of return equal to the Weighted Average Cost of Capital (&#8220;WACC&#8221;).</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Further to revisions, the
tariffs are adjusted annually in the years between periodic tariff reviews. In accordance with ARSESP regulations, we use the IPCA price
index (accumulated over the past 12 months), minus a productivity factor calculated as part of the periodic tariff review (Factor X) and,
since 2020, the adjustment of IGQ that can be zero, positive or negative, according to the deviation between the targets we set and the
actual values.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i><span style="text-decoration: underline">Third Ordinary Tariff
Revision - OTR (April 2021 &#8211; April 2024 Cycle) </span></i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The 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.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The main details of the
Third Ordinary Tariff Revision include:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 2%; padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="width: 3%; padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="width: 95%; padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: justify"><span style="font-size: 9pt">the final regulatory asset base (&#8220;RAB&#8221;) was set at R$55.9 billion;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: justify"><span style="font-size: 9pt">the WACC was set at 8.10%;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: justify"><span style="font-size: 9pt">the Final P0 was set at R$4.9534/m&#179; 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;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: justify"><span style="font-size: 9pt">a limit of 4% will be applied to transfers to municipal funds recognized in tariffs. For tariff recognition, the municipal funds for environmental sanitation and infrastructure will be established by the service holder by an act of law, which will specify the destination of the funds;</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: justify"><span style="font-size: 9pt">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; and</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: justify">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 10pt; padding-left: 5.4pt; text-align: justify"><span style="font-size: 9pt">the sharing criteria of the alternative revenues for the third tariff cycle (2021-2024). 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. 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).</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">At the same time, a review
of the tariff structure, which has been in force since the 1970s with minor changes in 1997, was carried out. Due to the complexity and
challenges of the review of the tariff structure, ARSESP decided to carry out a specific regulatory action, with the objective of amplifying
the studies and allowing the participation of various players in the sector.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The New Tariff Structure
was initially expected to be implemented in 2022. However, on March 17, 2022, ARSESP published Resolution No. 1,278 which postponed the
implementation of the New Tariff Structure. On April 6, 2023, ARSESP published Resolution No. 1,395 which revoked Resolution No. 1,278
and maintained the current Tariff Structure. For 2021, 2022 and 2023, the tariff structure continued to be based on the current structure.
For more information, see &#8220;&#8212;New Tariff Structure.&#8221;</p>

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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i><span style="text-decoration: underline">Extraordinary Tariff
Revision</span></i></p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On December 21, 2022, ARSESP
published Notice of Public Consultation No. 14/2022 regarding the Extraordinary Tariff Revision in response to the request for clarification
and revision prepared by us. This Extraordinary Review was a result of our request to ARSESP for clarification as the readjustment, authorized
in May 2021 and 2022, was considered insufficient for the maintenance of our economic and financial equilibrium, among other subjects.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On April 6, 2023, ARSESP
published Resolution No. 1,394/2023 related to the Extraordinary Tariff Revision and compensatory adjustments and Resolution No. 1,395/2023,
which presents the new tariff values, authorizing us to apply a total tariff readjustment of 9.5609% to our current tariffs, composed
of the following adjustments:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 30px">&#160;</td>
    <td style="width: 30px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">Inflation Index (February 2022 to February 2023) of 5.5964%;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">Efficiency Factor (Factor X) of 0.2142%;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">General Quality Index (IGQ 2023) of 0.1280% to be discounted; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">Result of the Extraordinary Tariff Revision of 5.5532%; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">Compensatory Adjustment (referring to FY2021) of 1.4040% to be discounted.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i><span style="text-decoration: underline">Tariff Readjustment</span></i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 (Factor X). As of 2021, the adjustment for the
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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On April 8, 2021, ARSESP
released a tariff readjustment. The impact of the tariff readjustment for residential and non-residential, residential social and wholesale
(water and sewage treatment) customers in 2021 was 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 adjustments for the residential category
for 2022, 2023 and 2024 were set at 1.5%, 3% and 4.6%, respectively, minus Factor X &#177; Factor Q, together with the expansion of
beneficiaries in the vulnerable residential category and the resources intended for the commercial programs for 2019-2020. For the other
categories in the periods from 2022 to 2024 the adjustment will be equal to IPCA - Factor X +/- Factor Q.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On March 17, 2022 ARSESP
released Resolution No. 1,278 providing for a tariff adjustment of 12.8019%, consisting of: (i) inflation of 10.5437% accrued between
February 2021 and February 2022, measured according to the IPCA index; (ii) efficiency factor (Factor X) to be discounted by 0.2142%;
(iii) compensatory adjustment of 2.3932%; and (iv) IGQ 2020 to be discounted by 0.1490%. The tariff readjustment was effective as of May
10, 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On April 6, 2023, ARSESP
published Resolution No. 1,394/2023 related to the Extraordinary Tariff Revision and Resolution No. 1,395/2023, which presents the new
tariff values, authorizing us to apply a total tariff readjustment of 9.5609% to our current tariffs. For more information, see &#8220;Item
4B. Business Overview&#8212;Tariffs&#8212;Extraordinary Tariff Revision.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Tariff Structure</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Simultaneously with our Third
Ordinary Tariff Revision, our Tariff Structure, which has been in force since the 1970s and underwent only minor changes in 1997, was
revised. 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 the 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, that was subject to Public Consultation.
On April 8, 2021, ARSESP published the results of Third Ordinary Tariff Revision and the New Tariff Structure, see &#8220;&#8212;New Tariff
Structure&#8221; below.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our tariff structure in
place 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 &#8220;Tariff Structure&#8221;). 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 &#193;gua </i>&#8211; &#8220;PURA&#8221;) 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&#227;o Paulo (<i>&#205;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>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">There are tariff tables
with the values due for each consumption pricing ranges for the abovementioned categories: up to 10 m&#179;, from 11 to 20 m&#179;, from
21 to 50 m&#179; and above 50 m&#179;. The &#8220;Residential Social&#8221; and &#8220;Residential Favela&#8221; categories have five
consumption pricing ranges: up to 10 m&#179;, from 11 to 20 m&#179;, from 21 to 30 m&#179;, 31 to 50 m&#179; and above 50 m&#179;. The
amount charged is always progressive.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Large consumers and municipalities
served by wholesale have separate tariff tables.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b>New Tariff Structure</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The New Tariff Structure
(as defined below) was initially expected to be implemented from May, 2022. However, on March 17, 2022, ARSESP published Resolution No.
1,278 which postponed the implementation of the New Tariff Structure. On March 1, 2023 ARSESP, published Resolution No. 1,388 setting
out the regulatory agenda for 2023-2024. As part of this agenda, a public consultation is scheduled for the first half of 2024 with a
view to implementing the postponed New Tariff Structure. However, on April 6, 2023, ARSESP published Resolution No. 1,395 which revoked
Resolution No. 1,278 and maintained the current Tariff Structure. A new tariff structure will be implemented following the public consultation
scheduled for the first half of 2024. For more information, 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&#227;o Paulo has undergone
over the past decades. Any updates to the tariff structure may lead to uncertainties in the market as well as unpredictability about our
future revenues.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The Tariff Structure in
place, applied different pricing ranges for the following categories of users: (i) residential customers (Residential Normal, Residential
Social and Residential Vulnerable) and non-residential customers (including commercial, industrial and public customers, as described
in &#8220;&#8212; Tariff Structure&#8221;); (ii) the metropolitan regions of S&#227;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&#179;/month
and differences in prices per range, with progressive increases in the price as consumption increases.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The New Tariff Structure
that was expected to be implemented and defined by ARSESP, was defined 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 (the &#8220;New Tariff Structure&#8221;).</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Under the New Tariff Structure,
ARSESP would adopt a single tariff table for all the municipalities where we operate. i.e., the tariff tables would be merged. According
to ARSESP, this measure would partially reduce subsidies between regions, but would not completely eliminate them, since there are cost
differences between regions.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 S&#227;o Paulo metropolitan region 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">ARSESP would establish
the following customer groups under the New Tariff Structure:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px; padding-bottom: 10pt">&#160;</td>
    <td style="width: 53px; padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">(i)</span><span style="font-size: 7pt">&#160;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">Residential: referring to family homes, where the use of water is mainly intended for personal hygiene, food and cleaning. The residential category would be further broken down into Residential Individual, Residential Collective, Social Residential and Vulnerable Residential; and</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-bottom: 10pt">&#160;</td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">(ii)</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">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 would be 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 would contain the segments of wholesale sector and tanker trucks, including water trucks and tank cleaners.</span></td></tr>
  </table>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 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">ARSESP would establish
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 would be no fixed component for the sewage treatment service tariff, and
the fixed costs of the service would be distributed across the fixed component of the other services (i.e., water and sewage collection);
(v) tariffs would be divided in blocks, including progressive tariffs between consumption ranges; (vi) the fixed component would be billed
per connection (charged at R$/month), while the variable component would be billed, progressively, by volume (charged at R$/m&#179;);
(vii) the volume of sewage collected to be billed would be equal to the measured volume of water, if the connection includes sewage collection
service; and (viii) the treated sewage volume to be billed would be equal to the volume of sewage collected, if the connection includes
sewage treatment.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Furthermore, the New Tariff Structure
introduced a high level of uncertainty about the market and revenues that we would obtain in the 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, even without the implementation of the new structure, ARSESP established a variation
limit for the annual revenue, so that:</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-top: 9pt; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-top: 9pt; padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">if our effective revenue exceeds 102.5% of the required recalculated revenue, the entire additional amount would be reverted to social equality adjustments in the annual tariff adjustment process; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-top: 9pt; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-top: 9pt; padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">if our effective revenue is less than 97.5% of the required recalculated revenue, the entire outstanding amount would be offset in the annual tariff adjustment process.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;For more information,
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&#227;o Paulo has undergone over the past decades. Any updates to the tariff structure
may lead to uncertainties in the market as well as unpredictability about our future revenues.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Fixed Demand Agreements
(Take-or-Pay)</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Water and sewage services
tariffs</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In the current Tariff Structure,
we establish separate tariff schedules for our services in each of the S&#227;o Paulo metropolitan regions and each of the interior
region of S&#227;o Paulo State and coastal regions which comprise our Regional Systems, depending upon whether a customer is located
in the S&#227;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&#227;o Paulo metropolitan region generally are higher than tariffs in the interior region of S&#227;o
Paulo State and coastal regions. In 2022, 2021 and 2020, the average tariff calculated for the Regional Systems was approximately 20%
below the average tariff of the S&#227;o Paulo metropolitan region. The implementation of the New Tariff Structure, which would unify
our tariff tables, was suspended by Resolution No. 1,278/2022 and will resume after the Public Consultation scheduled for the first semester
of 2024, according to ARSESP's regulatory agenda for 2023-2024 which was approved in Resolution No. 1,388/2023.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The following table sets
forth the water 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&#227;o Paulo metropolitan region:</p>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="vertical-align: bottom; padding-top: 1.7pt; padding-left: 6pt; width: 47%"><span style="font-size: 8pt"><b>Customer Category Consumption </b></span></td>
    <td style="vertical-align: top; width: 14%">
    <p style="border-bottom: black 1pt solid; font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right"><b>As from May 10,</b></p></td>
    <td style="vertical-align: top; width: 16%">
    <p style="border-bottom: black 1pt solid; font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right"><b>As from May 10,</b></p></td>
    <td style="vertical-align: bottom; width: 16%">
    <p style="border-bottom: black 1pt solid; font: 8pt Times New Roman, Times, Serif; margin: 0; text-align: right"><b>As from May 11,</b></p></td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td>
    <p style="border-bottom: black 1pt solid; font: 8pt/8.05pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: right"><b>2023</b></p></td>
    <td>
    <p style="border-bottom: black 1pt solid; font: 8pt/8.05pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: right"><b>2022</b></p></td>
    <td>
    <p style="border-bottom: black 1pt solid; font: 8pt/8.05pt Times New Roman, Times, Serif; margin: 0.05pt 0 0; text-align: right"><b>2021</b></p></td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-top: 0.05pt; padding-left: 6pt"><span style="font-size: 8pt">Residential</span></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt"><i>(in reais)</i></span></td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">Standard Residential:</span></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td></tr>

<tr>
    <td style="vertical-align: bottom; background-color: #CCEEFF; padding-left: 6pt"><span style="font-size: 8pt"><br />
0-10<sup>(1)</sup></span></td>
    <td style="vertical-align: bottom; width: 12%; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">3.58</span></td>
    <td style="vertical-align: bottom; width: 14%; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">3.27</span></td>
    <td style="vertical-align: bottom; width: 14%; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">2.90</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">11-20</span></td>
    <td style="vertical-align: top; text-align: right"><span style="font-size: 8pt">5.62</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">5.13</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">4.54</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; background-color: #CCEEFF; padding-left: 6pt"><span style="font-size: 8pt">21-50</span></td>
    <td style="vertical-align: top; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">14.00</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">12.78</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">11.33</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">Above 50</span></td>
    <td style="vertical-align: top; text-align: right"><span style="font-size: 8pt">15.43</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">14.08</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">12.48</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; background-color: #CCEEFF; padding-left: 6pt"><span style="font-size: 8pt">Social:</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF">&#160;</td>
    <td style="vertical-align: bottom; background-color: #CCEEFF">&#160;</td>
    <td style="vertical-align: bottom; background-color: #CCEEFF">&#160;</td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">0-10<sup>(1)</sup></span></td>
    <td style="vertical-align: top; text-align: right"><span style="font-size: 8pt">1.11</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">1.02</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">0.91</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; background-color: #CCEEFF; padding-left: 6pt"><span style="font-size: 8pt">11-20</span></td>
    <td style="vertical-align: top; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">1.92</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">1.75</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">1.55</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">21-30</span></td>
    <td style="vertical-align: top; text-align: right"><span style="font-size: 8pt">6.84</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">6.24</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">5.53</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; background-color: #CCEEFF; padding-left: 6pt"><span style="font-size: 8pt">31-50</span></td>
    <td style="vertical-align: top; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">9.74</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">8.89</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">7.88</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">Above 50</span></td>
    <td style="vertical-align: top; text-align: right"><span style="font-size: 8pt">10.77</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">9.83</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">8.71</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; background-color: #CCEEFF; padding-left: 6pt"><span style="font-size: 8pt">Shantytown (<i>favela</i>): vulnerable social starting in 2021</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF">&#160;</td>
    <td style="vertical-align: bottom; background-color: #CCEEFF">&#160;</td>
    <td style="vertical-align: bottom; background-color: #CCEEFF">&#160;</td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">0-10<sup>(1)</sup></span></td>
    <td style="vertical-align: top; text-align: right"><span style="font-size: 8pt">0.85</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">0.78</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">0.69</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; background-color: #CCEEFF; padding-left: 6pt"><span style="font-size: 8pt">11-20</span></td>
    <td style="vertical-align: top; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">0.96</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">0.88</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">0.78</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">21-30</span></td>
    <td style="vertical-align: top; text-align: right"><span style="font-size: 8pt">3.23</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">2.95</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">2.61</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; background-color: #CCEEFF; padding-left: 6pt"><span style="font-size: 8pt">31-50</span></td>
    <td style="vertical-align: top; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">9.74</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">8.89</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">7.88</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">Above 50</span></td>
    <td style="vertical-align: top; text-align: right"><span style="font-size: 8pt">10.77</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">9.83</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">8.71</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; background-color: #CCEEFF; padding-left: 6pt"><span style="font-size: 8pt">Non-Residential</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF">&#160;</td>
    <td style="vertical-align: bottom; background-color: #CCEEFF">&#160;</td>
    <td style="vertical-align: bottom; background-color: #CCEEFF">&#160;</td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">Commercial/Industrial/Governmental:</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; background-color: #CCEEFF; padding-left: 6pt"><span style="font-size: 8pt">0-10<sup>(1)</sup></span></td>
    <td style="vertical-align: top; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">7.19</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">6.57</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">5.82</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">11-20</span></td>
    <td style="vertical-align: top; text-align: right"><span style="font-size: 8pt">14.00</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">12.78</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">11.33</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; background-color: #CCEEFF; padding-left: 6pt"><span style="font-size: 8pt">&#160;21-50</span></td>
    <td style="vertical-align: top; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">26.84</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">24.50</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">21.72</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">Above 50</span></td>
    <td style="vertical-align: top; text-align: right"><span style="font-size: 8pt">27.96</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">25.52</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">22.62</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; background-color: #CCEEFF; padding-left: 6pt"><span style="font-size: 8pt">Social Welfare Entities:</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF">&#160;</td>
    <td style="vertical-align: bottom; background-color: #CCEEFF">&#160;</td>
    <td style="vertical-align: bottom; background-color: #CCEEFF">&#160;</td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">0-10<sup>(1)</sup></span></td>
    <td style="vertical-align: top; text-align: right"><span style="font-size: 8pt">3.59</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">3.28</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">2.91</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; background-color: #CCEEFF; padding-left: 6pt"><span style="font-size: 8pt">11-20</span></td>
    <td style="vertical-align: top; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">6.99</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">6.38</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">5.65</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">21-50</span></td>
    <td style="vertical-align: top; text-align: right"><span style="font-size: 8pt">13.47</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">12.29</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">10.89</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; background-color: #CCEEFF; padding-left: 6pt"><span style="font-size: 8pt">Above 50</span></td>
    <td style="vertical-align: top; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">13.99</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">12.77</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">11.32</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">Public Entities with contract</span></td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; background-color: #CCEEFF; padding-left: 6pt"><span style="font-size: 8pt">0-10<sup>(1)</sup></span></td>
    <td style="vertical-align: top; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">5.39</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">4.92</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">4.36</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">11-20</span></td>
    <td style="vertical-align: top; text-align: right"><span style="font-size: 8pt">10.48</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">9.57</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">8.48</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; background-color: #CCEEFF; padding-left: 6pt"><span style="font-size: 8pt">21-50</span></td>
    <td style="vertical-align: top; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">20.18</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">18.42</span></td>
    <td style="vertical-align: bottom; background-color: #CCEEFF; text-align: right"><span style="font-size: 8pt">16.33</span></td>
    </tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">Above 50</span></td>
    <td style="vertical-align: top; text-align: right"><span style="font-size: 8pt">20.98</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">19.15</span></td>
    <td style="vertical-align: bottom; text-align: right"><span style="font-size: 8pt">16.97</span></td>
    </tr>
  <tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    </tr>
  </table>
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0 0 3pt; text-align: justify; text-indent: 0.25in">(1)<sup>&#160;&#160;&#160;&#160;&#160;&#160;&#160;</sup>The
minimum volume charged is for ten cubic meters per month.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">For more information, see
&#8220;&#8212;Tariff Readjustment and Revisions&#8212;Tariff Readjustment.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Sewage charges in each
region are fixed and are based on the same volume of water charged. In the S&#227;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&#227;o
Paulo, sewage tariffs are approximately 20.0% lower than water tariffs. Wholesale water rates are the same for all municipalities served
in the S&#227;o Paulo metropolitan region. 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
tranche (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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Under the New Tariff Structure
that was expected to be implemented from May, 2022, this difference would no longer exist as the tariff tables would be unified. Additionally,
the minimum bill would be replaced by a two-part bill consisting of a fixed and a variable installment depending on the volume consumed.
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, Times, Serif; margin: 0 0 10pt"><b>&#160;</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Government Regulations Applicable to our Contracts</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Basic sanitation services
in Brazil are subject to extensive federal, state and local legislation and regulation that, among other matters, regulates:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 30px">&#160;</td>
    <td style="width: 30px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">the development of public-private partnerships (&#8220;PPP&#8221;);</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">the need for a public bidding process for the appointment of water and sewage services providers via concession agreements;</span></td></tr>
  </table>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
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    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">the need for setting up an agreement for the appointment of public water and sewage services providers;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
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    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">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;</span></td></tr>
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  <tr style="vertical-align: top">
    <td>&#160;</td>
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    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">minimum requirements for water and sewage services;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">water usage;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
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    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">water quality and environmental protection; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">governmental restrictions on the incurrence of debt applicable to state-controlled companies.</span></td></tr>
  </table>
<p style="font: 4.5pt Times New Roman, Times, Serif; margin: 0.4pt 0 10pt">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0.4pt 0 10pt"><b><i>PLANASA</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The National Plan of Basic
Sanitation (<i>Plano Nacional de Saneamento B&#225;sico </i>&#8211; &#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&#227;o Paulo while also
acknowledging the autonomy of the municipalities within the State.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 services 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&#243;rcios P&#250;blicos e Conv&#234;nio de Coopera&#231;&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">However, the New Legal
Framework for Basic Sanitation, amending the Basic Sanitation Law, 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.
For more information, see &#8220;Item 3.D. Risk Factors&#8211;Risks relating to Regulatory Environment&#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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>The Basic Sanitation Law and the New Legal Framework for Basic
Sanitation </i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The Basic Sanitation Law
came 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>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On July 16, 2020, the New
Legal Framework for Basic Sanitation was enacted, 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, the Basic Sanitation Law and Laws 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.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><span style="letter-spacing: -0.1pt">Prior
to the New Legal Framework for Basic Sanitation, we provided services in various municipalities through contracts that did not require
bidding processes. These were important contracts for the expansion of water and sewage services in the State of S&#227;o Paulo. The
current program contracts will remain in effect until the end of their contractual term, subject to the universalization targets for services
being met by December 31, 2033. For the contracts that did not have established targets, the targets were included by March 31, 2022.</span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><span 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 </span>to carry out <span style="letter-spacing: -0.1pt">public
basic sanitation services: (</span>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<span style="letter-spacing: -0.1pt">.
</span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><span style="letter-spacing: -0.1pt">The
</span>New Legal Framework for Basic Sanitation <span 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 government if the States
have not created the regional basic sanitation infrastructure. Regionalized provision aims at gaining scale in the provision of services
and conditions the access to federal resources to the groups of municipalities. </span>In S&#227;o Paulo, State Law No. 17,383, of July
5, 2021, was published, which created four URAEs, with the municipalities operated by us coinciding with the URAE 1 &#8211; Southeast.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The Basic Sanitation Law,
as amended by the New Legal Framework for Basic Sanitation, provided in article 11-B, first paragraph, that contracts in force that did
not have the new universalization targets that guarantee the service of 99% of the population with drinking water and 90% of the population
with sewage collection and treatment by December 2033 had until March 31, 2022, to include these targets. Further, according to article
10-B of the same law, service operators must comply with financial and economic parameters that will measure their ability to provide
sanitation services and meet the service standards established by law in a timely manner.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On June 1, 2021, Federal
Decree No. 10,710/2021 was enacted, establishing the methodology for demonstrating the economic and financial capacity of public service
providers for drinking water supply or sanitary sewage. Article 10 of this decree stipulates that an application for proof of economic-financial
capacity must be submitted to the regulatory entity responsible for inspecting the contracts by December 31, 2021. On April 1, 2022, Federal
Decree No. 11,030/2022 was enacted, amending the provisions of Federal Decree No. 10,588/2020, which, in turn, provided for the regularization
of operations and technical and financial support from the Brazilian government and the respective allocation of federal resources in
the sanitation sector. We cannot assure that the entirety of our contracts will be deemed &#8220;regular&#8221; by the regulator or by
the municipalities.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><span 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.</span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On April 5, 2023, the federal
government enacted new rules related to the New Legal Framework for Basic Sanitation, which replaced and revoked Federal Decree No. 10,710/2021
and Federal Decree No. 10,588/2020. The following new federal decrees were enacted:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 93%; padding-right: 13.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">Federal Decree No. 11,466/2023 extending the deadline for basic sanitation services providers to demonstrate their economic and financial capacity to satisfy their existing agreements to facilitate the achievement of the universalization targets for basic sanitation in Brazil; and</span></td></tr>
  </table>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 93%; padding-right: 13.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">Federal Decree No. 11,467/2023 regulating the regionalized provision of public basic sanitation services and permitting technical and financial support to be provided to adapt these services in line with of the New Legal Framework for Basic Sanitation, including the allocation of federal public resources and financings with federal resources or resources managed or operated by federal entities. The new provisions modify certain provisions of the revoked decrees, but do not represent big changes to the scenario for us.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Functions of ANA</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. 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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">With the approval of the
New Legal Framework for Basic Sanitation, ANA has the authority to issue reference norms. These norms must be considered by subnational
sanitation regulatory agencies (municipal, intercity, district and state) in their regulatory action.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">According to the New Legal Framework
for Basic Sanitation, ANA will have the role of issuing reference norms on:</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt 21.3pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: top; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="vertical-align: top; padding-bottom: 5pt">&#160;</td>
    <td style="vertical-align: top; padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">quality and efficiency standards in the services provided, maintenance and operation of basic sanitation systems;</span></td>
    </tr>
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: top; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="vertical-align: top; padding-bottom: 5pt">&#160;</td>
    <td style="vertical-align: top; padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">tariff regulation of public sanitation services;</span></td>
    </tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>&#160;</td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">standardization of instruments for the provision of public sanitation services executed by the holder of the public service and the delegate;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>&#160;</td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">targets for universalization of public sanitation services;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>&#160;</td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">criteria for regulatory accounting;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>&#160;</td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">progressive reduction and control of water loss;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>&#160;</td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">methodology to calculate amounts due as indemnity for the investments made and not yet amortized or depreciated;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>&#160;</td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">governance of regulatory entities;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>&#160;</td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">reuse of treated sanitary effluents, in accordance with environmental and public health standards;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>&#160;</td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">parameters for determining the expiry of the provision of public basic sanitation services;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>&#160;</td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">rules and goals for replacing the unitary system for the absolute separator system for effluent treatment;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>&#160;</td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">system to assess the compliance with targets for expanding and universalizing the coverage of public sanitation services; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>&#160;</td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">minimum standards for the full coverage service provision and for the economic and financial sustainability of public sanitation services. </span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Provisional Measure No.
1,154 of January 1, 2023 altered the attributes and structure of ANA and delegated to the Ministry of Cities the competence to implement
basic sanitation actions and programs. Further, Federal Decree No. 11,333/2023 created the National Secretariat for Environmental Sanitation,
linked to the Ministry of Cities, attributing to the National Secretariat for Environmental Sanitation competencies that were previously
attributed exclusively to ANA.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On April 5, 2023, the federal
government issued Decree No. 11,467/2023, which delegated to ANA the power to issue reference norms for the sanitation sector, as originally
established in the New Legal Framework for Basic Sanitation. The National Secretariat for Environmental Sanitation, is now responsible
for issuing the guidelines for federal basic sanitation policy.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Accordingly, ANA&#8217;s
rules will apply to the basic sanitation sector nationwide, setting the guidelines for regulation and supervision by the regulatory entities
at the state, municipal and regional level, and ensuring regulatory uniformity in the sector and legal certainty for the provision and
regulation of services. ARSESP will be subject to these guidelines and will be required to incorporate any reference guidelines issued
by ANA within a reasonable timeframe, which may not be less than twelve months from the publication of the respective reference standards.</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>ANA Standards</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As a result of the New
Legal Framework for Basic Sanitation, ANA was given the role of amending reference standards for the regulation of the sanitation sector
at the national level. Between September 27, 2022, and October 26, 2022, ANA received contributions to Public Consultation 07/2022 for
the preparation of an agenda for the period of 2022-2024 with topics that should be standardized.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On November 4, 2021, ANA
published Resolution No. 106, aiming to approve Reference Standard No. 2, which provides for the standardization of amendments to the
Program and Concession Agreements, for the provision of drinking water and sanitary sewage services, to incorporate the goals of 99% of
water service and 90% of sewage collection and treatment as provided for in article 11-B of Law No. 11.445/2007, modified by Law No. 14.026/2020.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On November 11, 2022, ANA
opened Public Consultation No. 008/2022 on the reference standard that establishes the methodology for indemnification of assets for the
water and sewage segments. Future contracts will have their indemnification methodology defined in conjunction with other contractual
rules provided by ANA's reference standards. We cannot predict the effects that the asset compensation calculation methodology will have
on our business.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of the date of this
annual report, ANA has not yet published the results of these Public Consultations.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">For 2023 and 2024, the
following topics and discussions are planned by ANA:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
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    <td style="line-height: 150%"><span style="font-size: 9pt; line-height: 150%">risk matrix for water and sewage contracts</span></td></tr>
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    <td>&#160;</td>
    <td style="line-height: 150%"><span style="font-family: Symbol; font-size: 9pt; line-height: 150%">&#183;</span></td>
    <td style="line-height: 150%"><span style="font-size: 9pt; line-height: 150%">procedures for mediation and arbitration;</span></td></tr>
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    <td style="line-height: 150%"><span style="font-family: Symbol; font-size: 9pt; line-height: 150%">&#183;</span></td>
    <td style="line-height: 150%"><span style="font-size: 9pt; line-height: 150%">indemnification of assets;</span></td></tr>
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    <td>&#160;</td>
    <td style="line-height: 150%"><span style="font-family: Symbol; font-size: 9pt; line-height: 150%">&#183;</span></td>
    <td style="line-height: 150%"><span style="font-size: 9pt; line-height: 150%">guidelines for defining the regulatory model for water and sewage services;</span></td></tr>
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    <td>&#160;</td>
    <td style="line-height: 150%"><span style="font-family: Symbol; font-size: 9pt; line-height: 150%">&#183;</span></td>
    <td style="line-height: 150%"><span style="font-size: 9pt; line-height: 150%">organizational model of subnational regulatory agencies, transparency and accountability;</span></td></tr>
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    <td>&#160;</td>
    <td style="line-height: 150%"><span style="font-family: Symbol; font-size: 9pt; line-height: 150%">&#183;</span></td>
    <td style="line-height: 150%"><span style="font-size: 9pt; line-height: 150%">guidelines for progressive targets for universalization of water supply and sewage services and evaluation system;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="line-height: 150%"><span style="font-family: Symbol; font-size: 9pt; line-height: 150%">&#183;</span></td>
    <td style="line-height: 150%"><span style="font-size: 9pt; line-height: 150%">general conditions for service provision, customer service, and measurement, billing, and collection;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="line-height: 150%"><span style="font-family: Symbol; font-size: 9pt; line-height: 150%">&#183;</span></td>
    <td style="line-height: 150%"><span style="font-size: 9pt; line-height: 150%">tariff structure for water and sewage services; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="line-height: 150%"><span style="font-family: Symbol; font-size: 9pt; line-height: 150%">&#183;</span></td>
    <td style="line-height: 150%"><span style="font-size: 9pt; line-height: 150%">tariff readjustment for water and sewage services.</span></td></tr>
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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>National Plan for Basic Sanitation (PLANSAB)</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The National Plan for Basic
Sanitation (&#8220;PLANSAB&#8221;) 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. For more information, see &#8220;Item 3.D. Risk Factors&#8212;
Risks relating to Regulatory Environment&#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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Provision of Essential Basic Sanitation Services in Brazil</i></b></p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The provider of the basic
sanitation service undertakes to organize the service and provide it to the population. Public services can be provided directly by government
entities themselves, through agencies that integrate the respective administrative structures (centralized direct provision of public
services); or through bodies created by these government entities in the form of independent federal agencies, foundations or state-owned
companies (decentralized direct provision).</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">However, article 175 of
the Federal Constitution permits a public authority to grant a concession to an entity outside the administrative structure. The current
wording of article 10, caput, of Law No. 1,445/2007, as amended by the New Legal Framework for Basic Sanitation prohibits the provision
of public basic sanitation services by entities that are not part of the granting authority&#8217;s structure. For more information, see
&#8220;Item 3.D. Risk Factors&#8212; Risks relating to Regulatory Environment&#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, Times, Serif; margin: 0 0 10pt"><b><i>Our Concession Agreements</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. For more information, see &#8220;Item 3.D. Risk Factors&#8212; Risks
relating to Regulatory Environment&#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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 municipalities that are part of metropolitan regions, conurbations and microregions, the State of S&#227;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 2011, we use the WACC set by ARSESP as a discount rate to analyze
the financial and economic feasibility of the service agreements with municipalities.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The main provisions of
our existing concession agreements are as follows:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-top: 0.05pt; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-top: 0.05pt; padding-bottom: 5pt"><span style="font-size: 9pt">we assume all responsibility for providing water and sewage services in the municipality; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-top: 0.05pt; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-top: 0.05pt; padding-bottom: 5pt"><span style="font-size: 9pt">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; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-top: 0.05pt; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-top: 0.05pt; padding-bottom: 5pt"><span style="font-size: 9pt">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; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-top: 0.05pt; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-top: 0.05pt; padding-bottom: 5pt"><span style="font-size: 9pt">we are granted rights of way on municipal property for the installation of water pipes and water transmission lines, and sewage lines; and </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-top: 0.05pt; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-top: 0.05pt; padding-bottom: 5pt"><span style="font-size: 9pt">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. </span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-top: 0.05pt; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-top: 0.05pt; padding-bottom: 5pt"><span style="font-size: 9pt">the book value of the assets; or </span></td></tr>
  </table>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-top: 0.05pt; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-top: 0.05pt; padding-bottom: 5pt"><span style="font-size: 9pt">the market value of the assets as determined by a third-party appraiser in accordance with the terms of the specific agreement. </span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The model form concession
agreement follows the provisions of the Basic Sanitation Law in force at the time these agreements were signed, but did not include all
the changes introduced by the New Legal Framework for Basic Sanitation. Its main conditions include the implementation of the targets
based on the planning of services by the public authority, services' inspection and regulation rules, the appointment of a regulatory
and inspection agency, as well as the periodic disclosure of management reports with financial statements.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In addition to the 30-year
term contracts, the municipalities entered into cooperation agreements with the State of S&#227;o Paulo, delegating the regulation and
inspection of the provision of services to ARSESP.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Program Agreements</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Federal Law No. 11,107/2005,
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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The Constitution of the
State of S&#227;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&#227;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, Times, Serif; margin: 0 0 10pt; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Agreements with Municipalities and Metropolitan Regions</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, despite 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.</p>

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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0.05pt 0 10pt; text-align: justify; text-indent: 0.25in">State Law No. 17,383
of July 5, 2021 was published, which created four URAEs, and the municipalities operated by us coincide with URAE 1 &#8211; Southeast.
On December 12, 2021, State Decree No. 66,289 was published, which regulates this law.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0.05pt 0 10pt"><b><i>ARSESP</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">ARSESP was created by Complementary
Law No. 1,025, of December 7, 2007, and regulated by Decree No. 52,455 of December 7, 2007, with the objective of regulating, controlling
and supervising piped gas and basic sanitation services that are under state ownership, as well as services and activities related to
energy for which the Brazilian government is responsible, or basic sanitation services that may be delegated to the State of S&#227;o
Paulo by the competent agencies.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">ARSESP's creation was a result
of two important legal frameworks &#8211; Federal Law No. 11,107 of April 6, 2005, which provides for general rules for contracting public
consortia, and the Basic Sanitation Law of January 5, 2007, which establishes national guidelines for basic sanitation.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">According to the provisions
and limitations of Complementary Law No. 1,025/2007 and Decree No. 52,455/2007, ARSESP is responsible for regulating, controlling and
supervising the services of piped gas and basic sanitation of state ownership within the State of S&#227;o Paulo, without prejudice
to municipal competencies and prerogatives.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In respect of basic sanitation
services for municipalities, ARSESP is responsible for supervising, controlling and regulating, including tariffs, which are delegated
to the State of S&#227;o Paulo, in compliance with the provisions of the laws and regulations, national and state guidelines for basic
sanitation, the instruments and contracts that delegated powers to the agency. In the exercise of its regulatory, control and supervision
powers, ARSESP also has a series of attributions, such as receiving, investigating and forwarding solutions related to user complaints.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">For its services, ARSESP
charges a fee of 0.50% of the total annual invoiced amount of the net operating revenue of taxes (excluding revenues related to the construction
of the concession infrastructure) of the municipality. This fee is charged on the annual revenue directly obtained with the service provision,
less any taxes levied on it, both from municipalities that have executed program contracts with us, as well as from municipalities located
in metropolitan areas.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">ARSESP Resolution No. 1,388
of 2023 established the regulatory agenda for 2023 and 2024, which includes:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 30px">&#160;</td>
    <td style="width: 30px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">analysis of the federal government's Reference Standards (NRs) for the definition of universalization indicators and targets;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">program for the conservation of water sources;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">risk matrix for our contracts;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">methodology for annual certification of investments in the Sanitation sector;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">methodology for the reversibility of assets in the basic sanitation sector;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">analysis of efficiency in expenses with electricity by sanitation concessionaires;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">calculation methodology of the sharing of efficiency gains (Factor X) for regulated gas pipeline and basic sanitation companies; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt"><span style="font-size: 9pt">our tariff structure.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Consumer Relations in
the State of S&#227;o Paulo</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Our services are regulated by
ARSESP who the terms and conditions of contracts for the supply of public services of water supply and sewage with retail customers, stating
that the invoices must be issued and sent to the customer and not the owner of the property. Currently, more than 90% of our water and
sewage connections are billed to the user of the services, as foreseen in ARSESP regulation. In respect of our debt collection, implemented
a new digital platform in 2021 that brought improvements to our customer relationship.&#160; This new digital platform now identifies
customers by their registration number in the national registries of individuals or companies and by information that is necessary for
the registration of their services and for the judicial collection of outstanding charges in case of default. We continuously update our
customers' registration information; however, we still face difficulties in updating this information in areas with a high concentration
of social vulnerability and default.</p>


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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">For more information, see
&#8220;Item 3.D Risk Factors&#8212; Risks relating to Regulatory Environment&#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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Operations in the City of S&#227;o Paulo and Certain Metropolitan
Regions</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We are a concessionary
of the State of S&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The State of S&#227;o
Paulo, pursuant to Article No. 25, Paragraph 3 of the Brazilian Constitution, enacted the LCE to create the metropolitan regions of S&#227;o
Paulo (LCE No. 94/1974), Baixada Santista (LCE No. 815/1996), Campinas (LCE No. 870/2000), Vale do Para&#237;ba and Litoral Norte (LCE
No. 1,166/2012), Sorocaba No. (LCE No. 1,241/2014) and Ribeir&#227;o Preto (LCE No. 1,290/2016), and the urban clusters of Jundia&#237;
(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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;o Paulo&#8217;s
planning, regulating and supervising the provision of water supply and sewage collection services exclusively to the city of S&#227;o
Paulo. On June 23, 2010, the State and the city of S&#227;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&#227;o Paulo for a 30-year term
(renewable for the same period).</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">State Law No. 17,383 of
July 5, 2021 was published, which created four URAEs, and the municipalities operated by us coincide with URAE 1 &#8211; Southeast. On
February 12, 2021, State Decree No. 66,289 was published, which regulates the aforementioned law.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The S&#227;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 71.5% of our operating revenue from services in 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We cannot predict how the
shared management of these operations will be carried out in the S&#227;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. For more information, see &#8220;Item
3.D. Risk Factors&#8212; Risks relating to Regulatory Environment &#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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>The 2014-2015 Water Crisis</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Prior to 2014, we planned
our supply of water to the S&#227;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&#227;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.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">For more information on
the water production systems which we use to produce water for the S&#227;o Paulo metropolitan region, see &#8220;Item 4.B. Business
Overview&#8212;Description of Our Activities&#8212;Water Operations&#8212;Water Resources.&#8221;</p>

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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Cantareira System</i></p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The Cantareira System is
located in the northern area of the S&#227;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&#227;o Paulo, Mairipor&#227;, Nazar&#233; Paulista, Piracaia, Vargem, and Joan&#243;polis. The latter two are located on
the border of the state of Minas Gerais, approximately 100 kilometers from the city of S&#227;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&#250; water treatment plant.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#179;/s
to serve the S&#227;o Paulo metropolitan region. After the water crisis, when conditions returned to normal levels, this system supplies
water to approximately 7.0 million people. 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&#179;/s of water may be released to serve the metropolitan
region of Campinas and Jundia&#237;, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The following table shows
the volume of water stored in the systems that serve the S&#227;o Paulo metropolitan region as of March 2020, December 2020, March 2021,
December 2021, March 2022, December 2022 and March 2023.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; width: 12%; padding-right: 5pt">&#160;</td>
    <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 11%; padding-top: 0.1pt; padding-right: 1.6pt; text-align: center; line-height: 9.1pt"><span style="font-size: 7pt"><b>March 2023</b></span></td>
    <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 11%; padding-top: 0.1pt; padding-right: 1.6pt; text-align: center; line-height: 9.1pt"><span style="font-size: 7pt"><b>December 2022</b></span></td>
    <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 11%; padding-top: 0.1pt; padding-right: 1.6pt; text-align: center; line-height: 9.1pt"><span style="font-size: 7pt"><b>March 2022</b></span></td>
    <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 11%; padding-top: 0.1pt; text-align: center; line-height: 9.1pt"><span style="font-size: 7pt"><b>December 2021</b></span></td>
    <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 11%; padding-top: 0.05pt; text-align: center; line-height: 9.3pt"><span style="font-size: 7pt"><b>March 2021</b></span></td>
    <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 11%; padding-top: 0.1pt; text-align: center; line-height: 9.1pt"><span style="font-size: 7pt"><b>December 2020</b></span></td>
    <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 11%; padding-top: 0.05pt; text-align: center; line-height: 9.3pt"><span style="font-size: 7pt"><b>March 2020</b></span></td>
    <td style="border-bottom: black 1pt solid; white-space: nowrap; width: 11%; text-align: center; line-height: 9.1pt"><span style="font-size: 7pt"><b>Total Storage Capacity</b></span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-right: 5pt; padding-left: 6.05pt; line-height: 8.2pt"><span style="font-size: 7pt">Cantareira</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">800.9 </span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">414.7</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">444.4 </span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">244.5</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">518.8</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">355.1</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">632.2</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">982.0</span><span style="font-size: 8pt"><sup>(1)(2)</sup></span></td></tr>
  <tr style="background-color: white">
    <td style="vertical-align: bottom; padding-right: 5pt; padding-left: 6.05pt; line-height: 8.2pt"><span style="font-size: 7pt">Guarulhos</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">1.0</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">0.6</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">1.0</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">0.4</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">0.6</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">-</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">-</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">1.0</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-right: 5pt; padding-left: 6.05pt; line-height: 8.2pt"><span style="font-size: 7pt">Guarapiranga</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">146.6 </span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">145.0</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">155.0 </span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">98.3</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">122.6</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">97.1</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">141.4</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">171.2</span></td></tr>
  <tr style="background-color: white">
    <td style="vertical-align: bottom; padding-right: 5pt; padding-left: 6.05pt; line-height: 8.25pt"><span style="font-size: 7pt">Rio Grande</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">113.1</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">113.3</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">115.7</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">94.6</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">98.1</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">89.4</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">98.8</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">112.2</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-right: 5pt; padding-left: 6.05pt; line-height: 8.2pt"><span style="font-size: 7pt">Rio Claro</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">5.8</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">5.9</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">6.3</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">6.3</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">7.0</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">6.0</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">13.4</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">13.7</span></td></tr>
  <tr style="background-color: white">
    <td style="vertical-align: bottom; padding-right: 5pt; padding-left: 6.05pt; line-height: 8.2pt"><span style="font-size: 7pt">Alto Tiet&#234;</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">409.0 </span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">270.8</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">332.7</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">225.1</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">341.2</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">301.8</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">497.9</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">560.3</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-right: 5pt; padding-left: 6.05pt; line-height: 8.25pt"><span style="font-size: 7pt">Cotia</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">16.5 </span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">8.6</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">15.6</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">6.5</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">13.2</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">10.5</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">16.9</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">16.5</span></td></tr>
  <tr style="background-color: white">
    <td style="vertical-align: bottom; padding-right: 5pt; padding-left: 5.45pt; line-height: 8.2pt"><span style="font-size: 7pt">S&#227;o Louren&#231;o</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">86.9 </span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">72.3</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">86.5</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">68.1</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">57.4</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">54.1</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">87.8</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 7pt">88.8</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%; padding-top: 8.6pt; padding-bottom: 10pt"><span style="font-size: 7pt">(1)</span></td>
    <td style="width: 94%; padding-top: 8.6pt; padding-bottom: 10pt"><span style="font-size: 7pt">The Cantareira system&#8217;s total storage capacity is 982.0 million m&#179; available above the water intake level, plus 287.5 million m&#179; below the water intake level (known as the &#8220;technical reserve&#8221;).</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-size: 7pt">(2)</span></td>
    <td style="padding-right: 15.4pt; padding-bottom: 10pt; text-align: justify"><span style="font-size: 7pt">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.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In order to continue to
meet consumer demand in the S&#227;o Paulo metropolitan region and reduce water production in the Cantareira system to the current limits
set by ANA and DAEE, we adopted a series of measures from February 2014 to early 2016 to maintain continuous water supply.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">With the return of historical
average rainfall in the rainy season from October 2015 to March 2016, water levels for the S&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In addition to the measures
taken to meet consumer demand in the S&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our production of treated
water was expanded by 6.0 m&#179;/s with the completion of the S&#227;o Louren&#231;o Project. In addition, an additional 13 m&#179;/s
was made available to our reservoirs through interconnections to other reservoirs in the State of S&#227;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 &#193;gua</i>).</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Additionally, we continue
to take measures to maintain the water supply to the metropolitan region of S&#227;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>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Measures to Combat the COVID-19 Pandemic</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">To counter the COVID-19
pandemic, in 2020 and 2021 we implemented various emergency measures to mitigate health, social, and economic impacts resulting from the
spread of the virus. In partnership with other companies, entities, and public agencies, we implemented measures to limit our employees&#8217;
exposure to possible infection, purchase essential protective equipment and seeking alternatives to avoid possible service interruptions.
Where possible we adopted remote working arrangements and also established sanitary protocols, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As a result of our commitment
to social well-being during the COVID-19 pandemic, in 2020, we 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. Additionally,
in 2021, we contributed to vaccination campaigns carried out by the State Health Secretariat donating tablets to be used in the registration
system of the population being vaccinated.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On February 3, 2021, our
Board of Executive Officers approved certain measures for commercial clients aiming to help them maintain their businesses during the
COVID-19 pandemic and to pay their debts in the future. These measures for commercial customers were in effect until August 2021.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The quarantine decree in
the State of S&#227;o Paulo in 2020 and 2021 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 a reduction in the commercial, industrial and public categories whose average
tariffs are higher, leading to a reduction in the total average tariff in addition to increases in delinquencies in certain categories,
which continued through 2021 and to a lesser extent in 2022. In 2020, 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. For more information, see &#8220;Item 3D. 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-19.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Marketing Channels</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
we were the concessionaire responsible 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&#227;o Paulo. For more information on our marketing channels aimed at individual
customers, see &#8220;Item 4.B Business Overview &#8212; Customer relationship.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We also supplied water
<span style="letter-spacing: -0.25pt">and sewage services and accounted for </span>on a wholesale basis to two municipalities located
in the S&#227;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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">For more information on
our marketing channels aimed at municipalities, see &#8220;Item 4.B Business Overview &#8212; Competition&#8212; Competition for new Municipalities.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Energy Consumption</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Energy is essential to
our operations, and as a result we are one of the largest users of energy in the State of S&#227;o Paulo. In the year ended December
31, 2022, we used approximately 2.0% of the total energy consumption in the State of S&#227;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 2022,
we purchased approximately 64% of our total energy consumption in the Free Market where we can more efficiently negotiate the supply of
energy; and the remainder of our energy consumption comes from the Regulated Market.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 2024 we will have a generation capacity of around 61 megawatt, with
a daily average output of 12 megawatts, corresponding to about 4.5% of our total energy consumption (base year 2018). By 2022, we have
installed 5 Photovoltaic Plants, with an installed power generation capacity of 6 MW. The credits obtained in this distributed generation
are being used to offset energy consumption of low voltage installations, which have a higher tariff. As such, about 74% of energy consumption
carried out in low voltage will be supplied by renewable energy. The investment of approximately R$310 million foreseen in this program
has an estimated payback of 7 to 8 years.</p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 Environmental Matters and Physical and Transition Climate Risks&#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.D. Risk Factors&#8212;Risks relating
to Suppliers&#8212;Adverse weather conditions may interrupt the supply of electricity and water and adversely impact our operations.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Insurance</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 (&#8220;D&amp;O Insurance&#8221;). 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, 2022, we had
paid a total aggregate amount of R$19.6 million in premiums. In addition, we paid R$4.9 million for a D&amp;O Insurance policy, covering
R$5.3 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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b>Intellectual Property </b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Trademarks</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We have secured registration
of our logo and composite trademark (&#8220;Sabesp&#8221;) at the Brazilian Institute of Industrial Property (<i>Instituto Nacional da
Propriedade Industrial</i> &#8211; &#8220;INPI&#8221;). In addition, we have registered with the INPI several other trademarks, such as:
&#8220;Sabesp Solu&#231;&#245;es Ambientais&#8221;, &#8220;Projeto Tiet&#234;&#8221;, &#8220;Programa C&#243;rrego Limpo&#8221;,
&#8220;Programa Onda Limpa&#8221;, &#8220;PROL &#8211; Programa de Reciclagem do &#211;leo de Fritura&#8221;, &#8220;Revista DAE&#8221;,
&#8220;Liga&#231;&#227;o Sabesp&#8221;, &#8220;Agente da Gente &#8211; Sabesp na Comunidade&#8221;, &#8220;PURA &#8211; Programa de
Uso Racional da &#193;gua&#8221;, &#8220;Sabesp Intelig&#234;ncia Ambiental&#8221;, &#8220;Uso Racional da &#193;gua&#8221;, &#8220;Parque
da Integra&#231;&#227;o&#8221;, &#8220;Sabesp Semana do Meio Ambiente&#8221;, &#8220;&#193;gua Sabesp Aqu&#237;fero Guarani&#8221;,
&#8220;&#193;gua Sabesp Esta&#231;&#227;o Cantareira&#8221;, &#8220;Contrato de Fideliza&#231;&#227;o Sabesp&#8221;, &#8220;Esgoto
N&#227;o Dom&#233;stico Sabesp&#8221;, &#8220;PEA &#8211; Programa de Educa&#231;&#227;o Ambiental &#8211; Sabesp&#8221;, &#8220;Sabesp
Abra&#231;o Verde&#8221;, &#8220;&#193;gua de Re&#250;so Sabesp&#8221;, &#8220;Eu Sou Guardi&#227;o das &#193;guas Sabesp Eu
N&#227;o Desperdi&#231;o&#8221;, &#8220;Calculadora de Sonhos&#8221;, &#8220;Parque Sabesp Mooca&#8221;, &#8220;Parque Sabesp Butant&#227;&#8221;,
&#8220;Parque Sabesp Canga&#237;ba&#8221;, &#8220;Programa &#193;gua Legal Sabesp&#8221;, &#8220;Signos &#8211; Sistema de Informa&#231;&#227;o
Geogr&#225;fica no Saneamento Sabesp&#8221;, &#8220;Sistema de Suporte a Decis&#245;es Sabesp&#8221;, &#8220;Fertilizante Sabesf&#233;rtil
Sabesp&#8221;, &#8220;Pitch Sabesp&#8221;, &#8220;Novos Neg&#243;cios Sabesp&#8221;, &#8220;Centrais de Gera&#231;&#227;o Hidrel&#233;trica
Sabesp&#8221;, &#8220;Biog&#225;s Sabesp&#8221;, &#8220;Energia Fotovoltaica Sabesp&#8221;, &#8220;Energia E&#243;lica Sabesp&#8221;,
&#8220;Res&#237;duos S&#243;lidos Urbanos Sabesp&#8221;, &#8220;Fertilizantes Sabesp&#8221;, &#8220;Tocha de Plasma Sabesp&#8221;,
&#8220;Servi&#231;os T&#233;cnicos Sabesp&#8221;, &#8220;Afinidades Sabesp&#8221;, &#8220;Fibra &#211;tica nas Redes Sabesp&#8221;,
&#8220;Geosabesp Sabesp&#8221;, &#8220;Waste To Energy Sabesp&#8221;, &#8220;Redu&#231;&#227;o de Perdas Sabesp&#8221;, &#8220;Servi&#231;os
Imobili&#225;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&#227;o&#8221;, &#8220;Cau&#227;&#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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We have also filed applications
with the INPI for registration of the following trademarks: &#8220;Somos &#193;gua Sabesp&#8221;; &#8220;Somos &#193;gua Somos Amaz&#244;nia
Sabesp&#8221;; and &#8220;Hydria Sistema Sabesp.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Patents</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We have two patents granted
by the INPI: (i)&#160;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We have also filed eighteen
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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">a biofilter odor control unit;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">a digital leakage detection system, jointly filed with the University of S&#227;o Paulo (<i>Universidade de S&#227;o Paulo</i> &#8211; &#8220;USP&#8221;);</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">a chemical composition sensor, its fabrication process and use to measure pH in microfluid systems, jointly filed with USP;</span></td></tr>
  </table>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">a bubble removal system, autonomous microlaboratory and use of autonomous microlaboratory to monitor water quality, jointly filed with USP;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">a modular system for the treatment of sanitary sludge and process using this system;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">a box for installation of water meters; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">a three-phase separator for UASB reactors with the Federal University of Minas Gerais (<i>Universidade Federal de Minas Gerais</i> &#8211; &#8220;UFMG&#8221;);</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">a drinking water sampling device for quality control;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">a fluid turbidity analysis system and method for fluid turbidity analysis;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">a device for sewage collection wells; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">a device for water meters installation; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt">
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">water leakage detection equipment patent applications,
    jointly filed with FAPESP and S&#227;o Paulo State University J&#250;lio de Mesquita Filho (<i>Universidade Estadual Paulista J&#250;lio
    de Mesquita Filho</i> &#8211; &#8220;UNESP&#8221;):</p>
    <p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Symbol; font-size: 9pt">&#183;</span><span style="font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    </span><span style="font-size: 9pt">method and simulation bench for leakage in lines;</span></p>
    <p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Symbol; font-size: 9pt">&#183;</span><span style="font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    </span><span style="font-size: 9pt">method and system for analyzing and providing a quality index for a noise correlator;</span></p>
    <p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify; text-indent: -0.25in"><span style="font-family: Symbol; font-size: 9pt">&#183;</span><span style="font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    </span><span style="font-size: 9pt">automatic frequency band selection process and system in noise correlation for leak detection; and</span></p>
    <p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"><span style="font-family: Symbol; font-size: 9pt">&#183;</span><span style="font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
    </span><span style="font-size: 9pt">system and process for estimating leakage noise propagation speed and delay in at least one duct;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">a water collection device, device installation kit and process and water sample collection method; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">two more patent applications that are in the confidentiality period.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In addition to these Brazilian
patent applications, we also filed two international patent applications under the Patent Cooperation Treaty (&#8220;PCT&#8221;), which
are in the process of registration in the European Union.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Software </i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We have adopted an internal
policy that provides for an active and effective audit and prevention of unauthorized software use. We have acquired the software licenses
for all our workstations.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#195;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;NETCONTROL&#8221;
(Automation System of Sanitary Control Laboratories), &#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;, &#8220;Sabesp Decision Support System - SSD&#8221;, Frequency
Band for Leakage Noise Correlators (BAFCORV) and &#8220;Hydria Sabesp&#8221; - Specialist System for the management and control of the
water treatment process and Electric energy management system.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Among them, we highlight:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 60px">&#160;</td>
    <td style="width: 30px; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">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&#225; 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&#243;lis, state of Goi&#225;s;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">SGL is an electronic price quotation system that allows us to view and control all bid and acquisition proceedings in real time;</span></td></tr>
  </table>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 60px">&#160;</td>
    <td style="width: 30px; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">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;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">&#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&#227;o Paulo&#160;&#160;(<i>Universidade Federal de S&#227;o Paulo</i> &#8211; &#8220;UNIFESP&#8221;);</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">&#8220;Sabesp PM Mobile&#8221; is a mobile application to register and assist our technicians in monitoring and managing asset maintenance activities;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">Frequency Band for Leakage Noise Correlators (&#8220;BAFCORV&#8221;), developed from a joint research project with FAPESP and UNESP; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">&#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.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We have also registered
all of these programs at the INPI.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Domain Names</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We own the domain names
described below which have been registered with the relevant entity in Brazil, Registro.br:</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.75in; text-align: justify; text-indent: -0.25in"><span style="font-family: Symbol; font-size: 9pt">&#183;</span><span style="font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
</span><span style="font-size: 9pt">www.sabesp.com.br; and</span></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.75in; text-align: justify; text-indent: -0.25in"><span style="font-family: Symbol; font-size: 9pt">&#183;</span><span style="font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
</span><span style="font-size: 9pt">www.revistadae.com.br.</span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Environmental Matters</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 sustainability and cherishing the environment among our stakeholders. We prioritize
the internal and external dissemination of knowledge and experience on the best environmental practices. Thus, we promote corporate environmental
management programs 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In order to consolidate
our environmental culture, we have an Environmental Corporate Management Superintendency and Environmental Management Teams allocated
in our business units.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We have the following ongoing
environmental management programs:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">Development of the Corporate Greenhouse Gas Management Program (<i>Programa Corporativo de Gest&#227;o de Emiss&#245;es de Gases de Efeito Estufa</i>) which focuses on several lines of action including: the preparation of annual inventories on emissions; the promotion of awareness-raising activities on climate issues; encouraging the reduction of GHG emissions in our operations; conducting studies to identify the potential for carbon sequestration and storage in our forest reserves; performing risk and resilience assessments in relation to climate change; and adhering to the relevant national and international initiatives and guidelines. For more information, see &#8220;Item 4.B. Business Overview&#8212;Environmental Matters&#8212;Climate Change Regulations: Reduction of Greenhouse Gases (GHG) Emissions&#8221;;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">Corporate Program for Obtaining and Maintaining Licenses for Water Treatment Plants, Sewage Treatment Plants and Sewage Pumping Stations (<i>Programa Corporativo de Obten&#231;&#227;o e Manuten&#231;&#227;o de Licen&#231;as de Esta&#231;&#245;es de Tratamento de &#193;gua, Esta&#231;&#245;es de Tratamento de Esgotos e Esta&#231;&#245;es Elevat&#243;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. For that purpose, we have a program since 2017, approved by CETESB, related to the operational licenses of the sewage pumping stations. In 2022, a similar program was approved for water treatment plants and wastewater treatment plants.</span></td></tr>
  </table>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">Corporate Program for Obtaining and Maintaining Grants for the Use of Water Resources (<i>Programa Corporativo de Obten&#231;&#227;o e Manuten&#231;&#227;o das Outorgas de Uso de Recursos H&#237;dricos</i>), including water collection, 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&#227;o Paulo.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">The Environmental Education Program (<i>Programa de Educa&#231;&#227;o Ambiental &#8211; </i>&#8220;PEA&#8221;), 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;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">The SABESP 3Rs Program (<i>Programa SABESP 3Rs</i>) 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;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">The progressive implementation and maintenance of the Environmental Management System (&#8220;EMS&#8221;) in our water and sewage treatment plants aiming to improve the efficiency of the systems, manage the risks and implement preventive actions to avoid impacts on the environment, considering the relevance of these plants for our core activity. 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 plants adopt the environmental management model developed internally (named SGA-SABESP), without aiming certification. The EMS is currently in place in 622 treatment plants, 36 of which are ISO 14001 certified, representing 76% of our treatment plants. We expect to implement the EMS in all plants by 2024; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.5pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">Development of the Corporate Program for Sustainable Wastewater Treatment Plants, 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 and contribution for the reduction of GHG emissions. Currently, the program includes 11 wastewater treatment plants which have a sustainability seal, and there are plans to increase this number given that new plants are in the operational improvement study phase; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">Corporate Program of Environmental Recovery Commitment Terms (<i>Programa Corporativo de Termos de Compromisso de Recupera&#231;&#227;o Ambiental</i>) arising from the environmental licensing of new ventures, which includes obligations of forest restoration with environmental compensation purposes, when necessary. This program aims to the planting and maintenance of 1 million seedlings of regional 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&#227;o Paulo state government and prioritizes the restoration of water spring protection areas.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">To provide technical support
for environmental programs, we carry out corporate training on topics related to environmental management. This initiative aims to promote
continuous professional development with specific content for aimed at strategic, management and operational teams.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In addition to corporate
environmental management actions, we have several projects and initiatives underway to benefit the environment, such as actions to protect,
water springs, projects for the rational use of water, reuse of effluents, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We are also signatory of
United Nations Global Compact and support 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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Climate Change Regulations: Reduction of Greenhouse Gases (GHG)
Emissions</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We are required to comply
with laws and regulations related to climate change, including international agreements and treaties to which Brazil is signatory. It
is worth noting that the State Decree No. 65,881 of July 20, 2021 provides for the State of S&#227;o Paulo&#8217;s adhesion to the &#8220;Race
to Zero&#8221; and &#8220;Race to Resilience&#8221; campaigns, which aims, among other issues, to reduce GHG emissions and promote climate
resilience.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">This decree establishes,
among other aspects, that the Climate Action Plan 2050 being developed by the S&#227;o Paulo state government, which will likely include
benchmark targets for several sectors, including the sanitation sector, must include intermediate goals for the reduction of GHG emissions
defined by the Kyoto Protocol for the years 2030 and 2040 with the objective of gradually implementing actions to achieve neutral net
emissions by 2050.</p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The State Policy on Climate
Change in the State of S&#227;o Paulo (Law No. 13,798/2009), regulated by Decree No. 55.947/2010, is under review by the Secretariat
for Environment, Infrastructure and Logistics of the State of S&#227;o Paulo.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The National Climate Change
Policy (Law No. 12,187/2009) is also in force, regulated by Decree No. 9,578/2018. Considering that sanitation activities may be directly
impacted by weather conditions and extreme events, we developed a Corporate Program for the Management of Greenhouse Gas Emissions, that
includes activities to quantify emissions in annual corporate inventories of GHG, in addition to the incentive to mitigate the emissions
in business activities. Several actions were already implemented within the ambit of this program.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our corporate risk management
process covers climate risks and is integrated with our business strategy, which includes disclosure practices for these risks, as well
as a corporate governance structure aligned with the highest market standards.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Accordingly, the improvement
of our climate plan is part of our strategy, as mentioned in the initiatives, and is an evolutionary process that includes aspects related
to governance, strategy, risk management, and GHG metrics. We are in the process of preparing a diagnosis to align current practices with
the guidelines of the Task Force on Climate-related Financial Disclosures (<i>For&#231;a-Tarefa para Divulga&#231;&#245;es Financeiras
relacionadas &#224;s Mudan&#231;as Clim&#225;ticas</i>).</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2022, we concluded the
corporate inventory of GHGs for 2021, thus totaling 15 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 GHG emissions, representing
approximately 85% of total GHG emissions. Electric energy represents approximately 13.7% and other activities represent approximately
1.3%.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We improve our efficiency
as we increase our service rates to the population in the municipalities where we operate. In respect of sewage, we expect an increase
in the organic loads and, accordingly, in the biogas generation, waste in the treatment plants and GHG emissions, as we increase the flows
that are treated. On the other hand, sanitation activities directly contribute to the reduction of GHG emissions in the aquatic ecosystem,
which is aligned with the Climate Action Plan 2050 and which enables us to remove an average of approximately 1 million tons of CO2, that
would likely be released annually into the environment in the event the sewage generated by the population were discharged without any
treatment. In addition to the benefits of reducing GHG emissions resulting from the expansion of sewage treatment systems, we are also
searching for less carbon-intensive alternatives to expand the available actions for the reduction of GHG emissions.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In order to improve our
medium and long-term strategy, we are currently in the process of soliciting bids for a consulting service to develop a plan for reducing
GHG emissions. This plan is aligned with the State Decree No. 65,881, which outlines the State of S&#227;o Paulo's adherence to the
UN campaigns &#8220;Race to Zero&#8221; and &#8220;Race to Resilience. &#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As part of our Corporate
Program for the Management of Greenhouse Gas Emissions, we have already implemented and planned a series of actions aimed at reducing
GHG emissions. Some of these actions include:</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td><td style="width: 5pt"></td><td style="text-align: justify"><span style="font-size: 9pt">the use of complementary technologies and the optimization of
the operations in sewage treatment plants;</span></td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td><td style="width: 5pt"></td><td style="text-align: justify"><span style="font-size: 9pt">the expansion of the beneficial use of biogas and generated
sludge;</span></td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td><td style="width: 5pt"></td><td style="text-align: justify"><span style="font-size: 9pt">the expansion of the use of clean and renewable energy sources
and alternative fuels; and</span></td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td><td style="width: 5pt"></td><td style="text-align: justify"><span style="font-size: 9pt">the offset of GHG emissions through the intensification of forest
conservation and restoration activities.</span></td>
</tr></table>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Among the actions that have already
been implemented, or are being implemented, we highlight some examples, as described in the paragraphs below.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Although Brazil&#8217;s electricity
generation is mainly composed of clean sources derived from hydroelectricity, this composition is subject to variation, which may contribute
to the worsening of the greenhouse effect and climate change due to associated GHG emissions. As our activities can be categorized as
electricity-intensive, we have widely discussed the topic of energy. Despite the large proportion of renewable energy sources in Brazil&#8217;s
electricity generation network (92% in 2022), we are committed to contributing to the energy transition by taking advantage of generation
potential, increasing the use of incentivized energy sources in the Free Contracting Environment (&#8220;ACL&#8221;), and implementing
energy efficiency actions, including technologies such as Pump-as-Turbine and the replacement of equipment and installations for more
energy efficient alternatives.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In 2022, incentivized energy
from ACL represented 5% of our energy consumption, and in 2023 we will increase this to 24%. The Distributed Photovoltaic Energy Generation
Program started operating two more photovoltaic plants, totaling 5 operating plants in the municipalities of Orindi&#250;va, Elias
Fausto, Euclides da Cunha, Monte Alto, and Paragua&#231;u Paulista, with a total generation capacity of 6 MW. The implementation of
this program is scheduled to be completed in 2024, with an estimated generation capacity of 60 MW. We also use solar energy in other
operational processes such as radio data transmission, flow measurement systems in wastewater treatment plants, effluent disinfection
systems, lighting for administrative unit headquarters, and a floating photovoltaic power plant project.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Another important sustainability
initiative, aimed at reducing GHG emissions, is the production of agricultural compost, Sabesf&#233;rtil&#8221;, from sludge from a
wastewater treatment plant in the municipality of Botucatu. Similar projects for the use of sludge from wastewater treatment plants are
under development at our other plants.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">The use of a portion of the biogas
generated in the Franca wastewater treatment plant for the production of vehicle fuel to supply part of our fleet in the municipality
is another notable initiative with positive results in reducing GHG emissions. Additionally, we have initiatives and projects to cover
sewage treatment anaerobic lagoons to capture and burn the generated biogas, in order to minimize GHG emissions. Projects for methane
reduction in wastewater treatment plants, including the implementation of energy recovery for self-generation of electricity, are also
under development. The development of a small hydro generator for wastewater treatment plants is also part of our ongoing research.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">In the coastal region, we are
developing a system for the solar drying of wastewater treatment plant sludge with forced ventilation and mechanized mixing and fragmentation
of the sludge. A similar project is already in operation in a wastewater treatment plant located in the central-west region of the state.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">We are also implementing actions
in the management of our corporate vehicle fleet aimed at sustainability. To optimize our fleet management, we opted for continued use
leasing contracts, and through the fleet renewal program, 90.8% of light vehicles and 73.5% of heavy vehicles were replaced. One of the
great benefits achieved by this initiative was the reduction of annual gasoline consumption from 3.2 million liters in 2011 to around
95,000 liters in 2022, resulting in a 96% reduction in GHG emissions. We have also contracted a Sustainable Corporate Mobility Strategic
Plan 2030 for the adoption of vehicles powered by sustainable fuels.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The maintenance and restoration
activities of forest reserves carried out by us in addition to climate adaptation, play an important role in carbon sequestration and
storage, in order to contribute to the reduction in the greenhouse effect. Of note is the preservation of around 44,000 hectares within
conservation units, with nine thousand hectares of water mirrors and 33,000 hectares, where the main metropolitan springs are located.
We also own the S&#227;o Francisco Reserve inserted in the Serra do Mar State Park, in S&#227;o Sebasti&#227;o, on the northern
coast, with 2,580,971.00 square meters, in order to protect the S&#227;o Francisco system catchment.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As part of the process
of cultural change, we have instituted awareness-raising and training activities on the subject of climate change through training sessions
and content provided in courses aimed at internal and external audiences.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Ratifying our commitment
to this global agenda, in 2020 we joined the S&#227;o Paulo Environmental Agreement, an initiative of the Secretariat for Environment,
Infrastructure and Logistics of the State of S&#227;o Paulo, which recognizes the signatories as part of a community of leaders in climate
change, with a special focus on sustainable development. We maintain a partnership with the United Nations Framework Convention on Climate
Change since 2021, when we participated in COP 26 in Scotland, and 2022. when we participated at COP 27, held in Egypt. <span style="background-color: white">reaffirming
our commitment to climate and sustainability issues.</span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The management of GHG emissions
involves costs and expenses related to the implementation of more rigorous control mechanisms, the adoption of pollution prevention measures
and actions to minimize the generation of these gases. We have been seeking subsidized financing to cover part of these costs.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">If these measures affect
our costs of operations, we may not be able to pass them on to final consumers.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">For more information, see
&#8220;&#8212;Tariffs.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 and operation. In addition, because we are one of the largest consumers of electricity
in the State of S&#227;o Paulo, a potential increase in electricity tariffs due to a shortage of hydroelectric power could have a significant
economic impact on us. Our strategy to address climate change is divided in two main actions: (i) adaptative actions to increase water
security and adaptative resilience to potential effects of extreme events; and (ii) management of GHG emissions, consisting of quantification
and monitoring of emissions and implementation of mitigating measures, as mentioned above. For more information about the impacts that
climate change has on our activities, see &#8220;Item 3.D. Risk Factors&#8212;Risks Relating to Environmental Matters and Physical and
Transition Climate Risks&#8212; Extreme Weather Conditions and Climate Change may have a material adverse impact on our business, financial
condition or results of operations.&#8221;</p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">With regard to the risk
of reduced water availability, we are 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 identification of opportunities to increase our effectiveness, resilience and flexibility
of our water treatment and supply systems, as well as to increase the capacity of our water reservoirs, the expansion of water conservation
practices and alternatives to management demand 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, maintenance
of reserves and forest restoration projects, among others.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">For more information, see
&#8220;Item 3.D. Risk Factors&#8212;Risks Relating to Environmental Matters and Physical and Transition Climate Risks&#8212; 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.&#8221; and &#8220;Item 3.D. Risk Factors&#8212;Risks Relating to Environmental
Matters and Physical and Transition Climate Risks&#8212;Extreme Weather Conditions and Climate Change may have a material adverse impact
on our business, financial condition or results of operations.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Public Bidding Procedures</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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)&#160;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td><td style="width: 5pt"></td><td style="text-align: justify"><span style="font-size: 9pt">the technical quality of the proposal;</span></td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td><td style="width: 5pt"></td><td style="text-align: justify"><span style="font-size: 9pt">lowest cost or lowest public service tariff offered;</span></td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td><td style="width: 5pt"></td><td style="text-align: justify"><span style="font-size: 9pt">a combination of the criteria above; or</span></td>
</tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><tr style="vertical-align: top; text-align: justify">
<td style="width: 35pt; text-align: right"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td><td style="width: 5pt"></td><td style="text-align: justify"><span style="font-size: 9pt">the largest amount offered in consideration for a concession.</span></td>
</tr></table>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#160;2018, contemplating the new legal guidelines.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The provisions of State
Law No. 6,544/1989 of November 2, 1989 as amended (the &#8220;State Public Bidding Law&#8221;), parallel the provisions of the Federal
Public Bidding Law. The Federal and State Public 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Additionally, the New Legal
Framework for Basic Sanitation, enacted on July 16, 2020 and, which amended the Basic Sanitation Law, 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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 22.5pt"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Water Usage</i></b></p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 22.5pt">State law establishes the
basic principles governing the use of water resources in the State of S&#227;o Paulo in accordance with the State constitution. These
principles include:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 60px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">rational utilization of water resources, ensuring that their primary use is to supply water to the population; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">optimizing the economic and social benefits resulting from the use of water resources; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">protection of water resources against actions which could compromise current and future use; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">defense against critical hydrological events which could cause risk to the health and safety of the population or economic and social losses; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">development of hydro-transportation for economic benefit; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">development of permanent programs of conservation and protection of underground water against pollution and excessive exploitation; and </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">prevention of soil erosion in urban and rural areas, with a view to protecting against physical pollution and silting of water resources. </span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;o Paulo, DAEE is the public authority responsible for granting such authorizations.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In accordance with current
legislation, the river basin committees prepare and approve rules and criteria for the implementation of the charge, and the National
Water Agency, Department of Water and Electric Energy and the Basin Agencies (<i>Ag&#234;ncias da Bacia</i>), are authorized to charge
users, such as us, for the capture of water or release of effluents into water bodies. Charging for the use of water is in the process
of gradual implementation by the State of S&#227;o Paulo, and only the northern coast watershed still needs to be addressed, with the
implementation expected to begin in 2023.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in; color: #1C1C1C">Charging
for the use of water from rivers of federal domain began in 2003 in the Para&#237;ba do Sul basin, and since then, it has been implemented
in all the watersheds in which we operate. Once the implementation in the northern coast is concluded, the State of S&#227;o Paulo will
have the charge implemented in all Water Resources Management Units within the scope of state watershed committees. Currently, the charge
is implemented in two of the four federal committees in the State of S&#227;o Paulo - PCJ and Para&#237;ba do Sul, while the other
two - Grande and Paranapanema - have no forecast for implementation.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2022, we paid approximately
R$105.2 million for the collection and discharge into federal and state-controlled rivers.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Water Quality</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, AWWA and Water Environment Federation; United States Environmental Protection Agency; standards published by
the International Standardization Organization; and methodologies proposed by the WHO.</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Environmental Regulation</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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> &#8211; &#8220;CONAMA&#8221;) is the federal
agency responsible for the regulation of potentially polluting activities. In the State of S&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The control and environmental
planning instruments are defined by several legal instruments, such as State Law No. 997/1976, regulated by Decree No.&#160;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&#231;&#227;o e Uso do Entorno de Reservat&#243;rios
Artificiais</i> &#8211; &#8220;PACUERA&#8221;) 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 subject to PACUERA.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As for environmental licensing
and concessions of water and sewage treatment plants and pumping stations, we have corporate programs in progress to obtain and maintain
the legal requirements to comply with these regulations. For more information, see &#8220;&#8212;Environmental Matters.&#8221; We also
have a Corporate Program for Environmental Recovery Commitment Terms (<i>Programa Corporativo de Termos de Compromisso de Recupera&#231;&#227;o
Ambiental</i>), which includes obligations for forest restoration for environmental compensation, where necessary.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 33 thousand hectares of protected areas surrounding water sources, thus protecting the main water-producing systems
of the S&#227;o Paulo metropolitan region. It should be noted that in the case of the Cantareira System, the Environmental Protection
Area (<i>&#193;rea de Prote&#231;&#227;o Ambiental</i> &#8211; &#8220;APA&#8221;) 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The licensing process,
usually, is composed of three stages, including the following licenses which can be renewed:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 60px">&#160;</td>
    <td style="width: 30px; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">preliminary license &#8211; granted in the planning stage, approving the location and concept and attesting to the project&#8217;s environmental feasibility;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">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</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">operation license &#8211; authorizing the operation of a unit or activity, subject to compliance with the technical requirements contained in the installation license.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">It is noteworthy that we have
the Corporate Program for Obtaining and Maintaining Licenses for Water Treatment Plants, Sewage Treatment Plants and Sewage Pumping Stations
(<i>Programa Corporativo de Obten&#231;&#227;o e Manuten&#231;&#227;o de Licen&#231;as de Esta&#231;&#245;es de Tratamento
de &#193;gua, Esta&#231;&#245;es de Tratamento de Esgotos e Esta&#231;&#245;es Elevat&#243;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.
For that purpose, we have a program, approved by CETESB, related to the operational licenses of the Sewage Pumping Stations. We are also
developing a similar program for the Water Treatment Plants and the Sewage Treatment Plants, which started in 2022 and is expected to
end in 2027, according to the CETESB Executive Officers&#8217; Resolution 012/2022/C<span style="color: red">,</span> <span style="font-size: 9pt">of
January 28, 2022, that approved the Adequacy Program of Water Treatment Plants and the Sewage Treatment Plants in S&#227;o Paulo State.</span></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Sewage Requirements</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">State law sets forth regulations
regarding pollution control and environmental preservation in the State of S&#227;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. For more information, see &#8220;&#8212;Sewage
Operations&#8212;Sewage System.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. For more information, see &#8220;&#8212;Environmental Matters&#8212;Water Usage.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Lending Limits of Brazilian Financial Institutions</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Scope of Business</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>C.</b></span></td>
    <td style="width: 94%; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Organizational Structure</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%; padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>D.</b></span></td>
    <td style="width: 94%; padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Property, Plant, Equipment, Intangible Assets and Contract Assets</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, 2022, we operated through 91,638 kilometers of water pipes and water transmission
lines and 63,557 kilometers of sewer lines. As of the same date, we operated 237 water treatment facilities and 581 sewage treatment facilities,
including eight ocean outfalls, as well as 16 water quality control laboratories.</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
the total net book value of our property, plant and equipment, intangible assets and contract assets (including concession assets) and
contract assets was R$48,273.8 million.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">All of our material properties
are located in the State of S&#227;o Paulo.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_006"></span>&#160;</td>
    <td style="width: 145px; padding-bottom: 10pt"><span style="font-size: 9pt"><b>ITEM 4A.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>UNRESOLVED STAFF COMMENTS</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt 27.6pt">Not applicable.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_007"></span>&#160;</td>
    <td style="width: 145px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000"><b>ITEM 5.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>OPERATING AND FINANCIAL REVIEW AND PROSPECTS</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>A.</b></span><b><span style="font-size: 7pt; color: #010000; letter-spacing: -0.05pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
</span><span style="font-size: 9pt">Operating and Financial Review and Prospects Overview</span></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31,
2022, we operated water and sewage systems in the State of S&#227;o Paulo, including in the city of S&#227;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 and accounted for on a wholesale basis to two municipalities located in the S&#227;o Paulo metropolitan
region in which we did not operate water distribution systems. In December 2018, July 2019 and July 2020, we entered into agreements
with the municipalities of Guarulhos, Santo Andr&#233; and Mau&#225;, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The S&#227;o Paulo metropolitan
region, which includes the city of S&#227;o Paulo, is our most important service region. With a total population of approximately 21.4
million, the S&#227;o Paulo metropolitan region accounted for 71.5%, 70.7<span style="letter-spacing: -0.2pt">% and </span>70.7% of
our operating revenue in <span style="letter-spacing: -0.1pt">2022, </span>2021 and 2020 (excluding revenues relating to the construction
of concession infrastructure), respectively. As of December 31, 2022, 66.2% 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&#227;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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Factors Affecting Our Results of Operations</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>Business Drivers and Measures</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b>&#160;</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><b><i>General Factors Affecting
our Business </i></b></p>

<p style="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, climate conditions, impacts of regulation for sanitation services, global and
local catastrophes and health epidemics such as COVID-19 and extreme weather events.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2015, our business was
significantly affected by the most severe drought recorded in our service area in the previous 80 years. 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, the volume
of water billed to our clients did not return to the volume of water billed before the water crisis in 2013. 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 22.5pt; color: #222222"><span style="background-color: white">In
2020 and 2021 and to a lesser extent in 2022, the COVID-19 pandemic significantly impacted economic activity and markets around the world
and its development and impacts in the future remain uncertain. In addition, the high and persistent inflation rate caused by the disruptions
in the supply chains worldwide and the increase in electricity tariffs due to droughts in Brazil is affecting the economy and increasing
interest rates.</span></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 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 2022 financial statements.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In the second quarter of
2020 and partially in 2021, the S&#227;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 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 tariffs, leading to a reduction
in the total average tariff. These changes in consumption patterns impacted the total volume of water billed and the average tariff, which
had an impact on our revenues and results of operations.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Although restrictions imposed
to contain the spread of COVID-19 were lifted in 2022, various companies continue to adopt partial remote working regimes. This affected
the volume of sales in the commercial, industrial and public categories which would have been higher had it not been for the partial remote
working policies adopted by these companies. In addition, the adverse macroeconomic impact of the COVID-19 pandemic in Brazil had a detrimental
impact on many parts of Brazilian society and led to increased delinquencies which negatively impacted our results of operations. Our
allowance for doubtful accounts increased by 21.5% for the year ended December 31, 2022 compared to the same period in 2021, and 43.4%
for the year ended December 31, 2021, compared to the same period in 2020. See Note 10(c) and 29 to our financial statements included
in this annual report.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">For more information about
the impact the COVID-19 outbreak had on our operations, see &#8220;Item 3.D. 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-19.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0.05pt 0 10pt"><b><i>Effects of Tariff Increases</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 60px">&#160;</td>
    <td style="width: 30px; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">political considerations arising from our status as a state-controlled company; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">anti-inflation measures enacted by the federal government from time to time; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">impacts of the New Tariff Structure, which was postponed and will be resumed after the Public Consultation scheduled for the first half of 2024, </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">impacts of health epidemics such as COVID-19; and </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">when necessary, the readjustment to maintain the original balance between each party&#8217;s obligation and economic gain (<i>equil&#237;brio econ&#244;mico-financeiro</i>) under the agreement. </span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;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. For more information, see &#8220;4.B. Business Overview&#8212;Tariffs.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td colspan="6" style="padding-right: 4.15pt; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>Year ended December 31,</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="width: 56%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 14%; padding-top: 5pt; padding-right: 9.3pt; text-align: right; line-height: 9.1pt"><span style="font-size: 8pt"><b>2022</b></span></td>
    <td style="border-top: black 1pt solid; width: 1%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 14%; padding-top: 5pt; padding-right: 9.3pt; padding-left: 22.7pt; text-align: right; line-height: 9.1pt"><span style="font-size: 8pt"><b>2021</b></span></td>
    <td style="border-top: black 1pt solid; width: 1%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 14%; padding-top: 5pt; padding-right: 4.05pt; text-align: right; line-height: 9.1pt"><span style="font-size: 8pt"><b>2020</b></span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.25pt"><span style="font-size: 8pt">Increase in average tariff<sup>(1)</sup></span></td>
    <td style="vertical-align: top; padding-right: 9.3pt; text-align: right"><span style="font-size: 8pt">12.80%</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 9.3pt; padding-left: 22.7pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">7.00%</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 4.05pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">3.40%</span></td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Inflation &#8211; IPC &#8211; FIPE</span></td>
    <td style="vertical-align: top; padding-right: 9.3pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">7.32%</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 9.3pt; padding-left: 22.7pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">9.73%</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 4.05pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">5.62%</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Inflation &#8211; IPCA</span></td>
    <td style="vertical-align: top; padding-right: 9.3pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">5.79%</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 9.3pt; padding-left: 22.7pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">10.06%</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 4.05pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">4.52%</span></td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.15pt"><span style="font-size: 8pt">Inflation &#8211; IGP-M</span></td>
    <td style="vertical-align: top; padding-right: 9.3pt; text-align: right; line-height: 8.15pt"><span style="font-size: 8pt">5.45%</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 9.3pt; padding-left: 22.7pt; text-align: right; line-height: 8.15pt"><span style="font-size: 8pt">17.78%</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 4.15pt; text-align: right; line-height: 8.15pt"><span style="font-size: 8pt">23.14%</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%; padding-bottom: 10pt"><span style="font-size: 9pt; letter-spacing: -0.1pt">(1)</span></td>
    <td style="width: 94%; padding-bottom: 10pt"><span style="font-size: 9pt">See &#8220;Item 4.B. Business Overview&#8212;Tariffs&#8221; for addition information on tariff increases.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0"></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 29px">&#160;</td>
    <td style="width: 84px; padding-bottom: 10pt"><span style="font-size: 9pt">Sources:</span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt">Central Bank, <i>Funda&#231;&#227;o Getulio Vargas</i> (&#8220;FGV&#8221;), IBGE, and <i>Funda&#231;&#227;o Instituto de Pesquisas Econ&#244;micas</i>.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>


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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;On March 17, 2022,
ARSESP released Resolution No. 1,278 providing for a tariff adjustment of 12.8019%, consisting of: (i) inflation of 10.5437% accrued between
February/2021 and February/2022, measured according to the IPCA index; (ii) efficiency factor (Factor X) to be discounted by 0.2142%;
(iii) compensatory adjustment of 2.3932%; and (iv) IGQ 2020 to be discounted by 0.1490%. This tariff adjustment became effective on May
10, 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Effects of Brazilian Economic Conditions</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>General Economic Conditions</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2020, Brazilian GDP
decreased 3.3% 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 14.2%.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2021, Brazilian GDP
increased 5.0% in comparison with 2020. Brazil&#8217;s trade surplus in 2021 was US$61.2 billion and at year-end the country had US$ 362.2
billion in currency reserves. The average unemployment rate in Brazil in 2021 was 11.1%.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2022, Brazilian GDP
increased 2.9% in comparison with 2021. Brazil&#8217;s trade surplus in 2022 was US$61.8 billion and at year-end the country had US$324.7
billion in currency reserves. The average unemployment rate in Brazil in 2022 was 7.9%.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Interest Rates</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 6.50% as of December 31, 2018. In 2019 the SELIC rate decreased to 4.50% and in 2020, in response
to the COVID-19 outbreak, COPOM further reduced the SELIC target rate to 2.00%. Since then, the SELIC rate has been gradually increased,
reaching 13.75%, where it remains as of the date of this annual report.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Inflation</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Currency Exchange Rates</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We had total foreign currency-denominated
indebtedness of R$2,775.8 million as of December 31, 2022, of which R$312.6 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 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. In 2021,
the 7.4% depreciation of the <i>real </i>against the dollar and the 3.9% appreciation of the <i>real </i>against the Yen led to a foreign
exchange gain of R$48.5 million. In 2022, the 6.5% appreciation of the <i>real </i>against the dollar and the 18.4% appreciation of the
<i>real </i>against the Yen led to a foreign exchange gain of R$492.3 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td colspan="6" style="padding-right: 4.8pt; text-align: right"><span style="font-size: 8pt"><b>Year ended December 31,</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="width: 60%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 11%; padding-top: 3.25pt; padding-right: 4.5pt; text-align: right"><span style="font-size: 8pt"><b>2022</b></span></td>
    <td style="border-top: black 1pt solid; width: 2%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 12%; padding-top: 3.25pt; padding-right: 4.5pt; text-align: right"><span style="font-size: 8pt"><b>2021</b></span></td>
    <td style="border-top: black 1pt solid; width: 3%; padding-right: 13.5pt; text-align: right">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 12%; padding-top: 3.25pt; padding-right: 7.5pt; text-align: right"><span style="font-size: 8pt"><b>2020</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="6" style="padding-right: 5.8pt; text-align: right"><span style="font-size: 8pt"><i>(in reais, except percentages)</i></span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-right: 10pt; padding-left: 5.75pt"><span style="font-size: 8pt">Depreciation (appreciation) of the <i>real </i>versus U.S. dollar<sup>(1)</sup></span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(6.50%)</span></td>
    <td style="vertical-align: bottom; padding-right: 10pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 10pt; text-align: right"><span style="font-size: 8pt">7.39%</span></td>
    <td style="vertical-align: bottom; padding-right: 10pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 10pt; text-align: right"><span style="font-size: 8pt">28.93%</span></td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-right: 10pt; padding-left: 5.75pt"><span style="font-size: 8pt">Period-end exchange rate &#8211; US$1.00</span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right"><span style="font-size: 8pt">5.2177</span></td>
    <td style="vertical-align: bottom; padding-right: 10pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 10pt; text-align: right"><span style="font-size: 8pt">5.5805</span></td>
    <td style="vertical-align: bottom; padding-right: 10pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 10pt; text-align: right"><span style="font-size: 8pt">5.1967</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-right: 10pt; padding-left: 5.75pt"><span style="font-size: 8pt">Average exchange rate &#8211; US$1.00<sup>(2)</sup></span></td>
    <td style="vertical-align: top; padding-right: 10pt; text-align: right"><span style="font-size: 8pt">5.1653</span></td>
    <td style="vertical-align: bottom; padding-right: 10pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 10pt; text-align: right"><span style="font-size: 8pt">5.3956</span></td>
    <td style="vertical-align: bottom; padding-right: 10pt">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 10pt; text-align: right"><span style="font-size: 8pt">5.1578</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; line-height: 10.35pt"><span style="font-size: 8pt; letter-spacing: -0.1pt">(1)</span></td>
    <td style="line-height: 10.35pt"><span style="font-size: 8pt">Represents the comparison with period-end exchange rate. Source: Central Bank.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="line-height: 10.35pt"><span style="font-size: 8pt; letter-spacing: -0.1pt">(2)</span></td>
    <td style="line-height: 10.35pt"><span style="font-size: 8pt">Represents the average for period indicated.</span></td></tr>
  </table>
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0 0 10pt">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-indent: 35.4pt">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="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td colspan="6" style="padding-right: 4.75pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><b>Year ended December 31,</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 2pt">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 6.6pt; padding-right: 2.95pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><b>2022</b></span></td>
    <td style="border-top: black 1pt solid; padding-bottom: 2pt">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 6.6pt; padding-right: 1.25pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><b>2021</b></span></td>
    <td style="border-top: black 1pt solid; padding-bottom: 2pt">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; padding-top: 6.6pt; padding-right: 4.7pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><b>2020</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="6" style="padding-top: 5.2pt; padding-right: 2.8pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt"><i>(in reais, except percentages)</i></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-bottom: 2pt; padding-left: 6pt"><span style="font-size: 8pt">Depreciation (appreciation) of the <i>real </i>versus Yen<sup>(1)</sup></span></td>
    <td style="padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt">(18.36%)</span></td>
    <td style="padding-bottom: 2pt">&#160;</td>
    <td style="padding-right: 0.4pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt">(3.89%)</span></td>
    <td style="padding-bottom: 2pt">&#160;</td>
    <td style="padding-right: 3.45pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt">35.75%</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 2pt; padding-left: 6pt"><span style="font-size: 8pt">Period-end exchange rate &#8211; &#165;1.00</span></td>
    <td style="padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt">0.0396</span></td>
    <td style="padding-bottom: 2pt">&#160;</td>
    <td style="padding-right: 0.45pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt">0.0485</span></td>
    <td style="padding-bottom: 2pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt">0.0504</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-bottom: 2pt; padding-left: 6pt"><span style="font-size: 8pt">Average exchange rate &#8211; &#165;1.0<sup>(2)</sup></span></td>
    <td style="padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt">0.0395</span></td>
    <td style="padding-bottom: 2pt">&#160;</td>
    <td style="padding-right: 0.45pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt">0.0491</span></td>
    <td style="padding-bottom: 2pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 8pt">0.0484</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; line-height: 10.35pt"><span style="font-size: 8pt; letter-spacing: -0.1pt">(1)</span></td>
    <td style="line-height: 10.35pt"><span style="font-size: 8pt">Represents the comparison with period-end exchange rate. Source: Central Bank.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="line-height: 10.35pt"><span style="font-size: 8pt; letter-spacing: -0.1pt">(2)</span></td>
    <td style="line-height: 10.35pt"><span style="font-size: 8pt">Represents the average for period indicated.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">During the years ended
December 31, 2022, 2021 and 2020 we did not enter into any forward exchange transactions.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">For more information on
exchange rates, see &#8220;Item 3.D. Risk Factors&#8212;Risks Relating to Brazil&#8212;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&#8221; and &#8220;Item 5.B. Liquidity and Capital Resources&#8212;Indebtedness Financing&#8212;Financial Covenants.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Effects of Extreme Weather Events</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;o Paulo metropolitan region, experienced below average rainfall from late
2012 throughout 2014 and most of 2015.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In order to balance supply
and demand despite restricted water availability, we adopted a series of measures from February 2014 until April 2016. The 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, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The 2021-2022 water season
which ended in September 2022 had a lower-than-average rainfall compared to the expected long-term average. The water inflows were also
below average in the three main systems (Cantareira, Guarapiranga and Alto Tiet&#234;) that supply the S&#227;o Paulo metropolitan
region.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In February 2023, there
were torrential rains on the northern coast of the State of S&#227;o Paulo, especially in the municipality of S&#227;o Sebasti&#227;o,
where we operate. Within 24 hours, 683mm of rain fell in the municipality of S&#227;o Sebasti&#227;o. It was the highest volume of
rainfall recorded in Brazil within such a short period of time since records began. As a result, our water treatment plants in the region
were damaged, and the water supply was interrupted for some days due to siltation, the inability to store water, and lack of electricity.
If similar incidents occur in the future or become more frequent, these events may have a material adverse effect on our results of operations
and financial condition.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">For more information, see
&#8220;Item 3.D. Risk Factors&#8212;Risks Relating to Environmental Matters and Physical and Transition Climate Risks&#8212; Droughts,
such as the 2014 &#8211; 2015 water crisis, can cause a material impact on consumption habits and, consequently, 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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Critical Accounting Estimates and Judgments </b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Allowance for Doubtful Accounts</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, 2022 and 2021 and for the years
ended December 31, 2022, 2021 and 2020. Bad debt expense, net of recoveries, is included in selling expenses, and was R$782.1 million,
R$643.7 million and R$444.8 million for the years ended December 31, 2022, 2021 and 2020, respectively.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Intangible Assets Arising from Concession and Program Contracts</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
we had intangible assets of R$39,320.9 million and contract assets of R$8,614.0 million.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Provisions and Contingent Liabilities</i></b></p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 <span style="letter-spacing: -0.2pt">20</span> 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
we were party to judicial and administrative proceedings, relating to civil, environmental and tax matters, amounting to R$1,610.8 million
(after deducting court escrow deposits in the amount of R$37.5 million) with respect to which we recognized provisions based on the criteria
described above, as shown in Note 3.15 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$52,706.5 million, of which we
believe R$43,568.0 million out of those have a remote probability of an outflow of resources embodying economic benefits exists.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Pension Benefits</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 increased from <span style="letter-spacing: -0.3pt">5.26</span>%
in 2021 to 6.15% in 2022 under Plan G0 and was increased from 5.53% in 2021 to 6.19% in 2022 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 3.19 (a) and 22 to our financial statements included in this annual report.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; 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 22 to our financial statements included in this annual report.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Deferred income tax and social contribution</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022
and 2021, we recognized R$189.3 million <span style="letter-spacing: -0.1pt">and </span>R$283.7 million as deferred income tax liabilities,
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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Unbilled revenue</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Certain Transactions with our Controlling Shareholder</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Reimbursement Due from the State</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#234; 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022
and 2021, the amounts not recognized related to pension benefits paid by us on behalf of the State totaled R$1,482.1 million and R$1,375.1
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, 2022 and 2021, the pension benefit obligations of Plan G0 totaled R$2,002.1 million <span style="letter-spacing: -0.3pt">and
</span>R$2,192.1 million, respectively. For detailed information on the pension benefit obligations refer to Note 22 to our financial
statements included in this annual report.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Accounts Receivable from the State for Water and Sewage Services
Rendered</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 more 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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Use of Guarapiranga and Billings reservoirs</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We withdraw water for use
in the S&#227;o Paulo metropolitan region from the Guarapiranga and Billings reservoirs. EMAE, a company that is also controlled by
the State of S&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. For more information, 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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Results of Operations</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td colspan="9" style="padding-right: 10pt; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>Year ended December 31,</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="width: 32%; padding-right: 10pt">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 13%; padding-right: 10pt">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 10%; padding-right: 10pt; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt"><b>2022</b></span></td>
    <td style="border-top: black 1pt solid; width: 2%; padding-right: 10pt">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 11%; padding-right: 10pt">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 10%; padding-right: 10pt; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt"><b>2021</b></span></td>
    <td style="border-top: black 1pt solid; width: 2%; padding-right: 10pt">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 10%; padding-right: 10pt">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 10%; padding-right: 10pt; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt"><b>2020</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="9" style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt"><i>(in millions of reais, except percentages)</i></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-right: 10pt; padding-left: 3pt"><span style="font-size: 8pt">Net operating revenue</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">22,055.7</span></td>
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  <tr style="vertical-align: bottom">
    <td style="padding-right: 10pt; padding-left: 3pt"><span style="font-size: 8pt">Operating costs</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(14,350.9)</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(65.1)%</span></td>
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(12,800.1)</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(65.7)%</span></td>
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(11,179.6)</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(62.8)%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">7,704.8</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">34.9%</span></td>
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">6,691.0</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">34.3%</span></td>
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">6,617.9</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">37.2%</span></td></tr>
  <tr style="vertical-align: bottom">
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(912.0)</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(4.1)%</span></td>
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(825.8)</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(4.2)%</span></td>
    <td style="padding-right: 10pt; text-align: right">&#160;</td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(751.3)</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(4.2)%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(782.1)</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(3.5)%</span></td>
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(643.7)</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(3.3)%</span></td>
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(448.8)</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(2.5)%</span></td></tr>
  <tr style="vertical-align: bottom">
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(1,398.5)</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(6.3)%</span></td>
    <td style="padding-right: 10pt; text-align: right">&#160;</td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(1,124.1)</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(5.8)%</span></td>
    <td style="padding-right: 10pt; text-align: right">&#160;</td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(1,051.2)</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(5.9)%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">33.0</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">0.1%</span></td>
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">0.2</span></td>
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">121.8</span></td>
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  <tr style="vertical-align: bottom">
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">4,645.2</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">21.1%</span></td>
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">4,097.6</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">21.0%</span></td>
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">4,492.4</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">25.2%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-right: 10pt; padding-left: 3pt"><span style="font-size: 8pt">Financial result, net</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(372.4)</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(1.7)%</span></td>
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(927.4)</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(4.8)%</span></td>
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(3,166.4)</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(17.8)%</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 10pt; padding-left: 3pt"><span style="font-size: 8pt">Profit before income tax and social contribution</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">4,272.8</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">19.4%</span></td>
    <td style="padding-right: 10pt; text-align: right">&#160;</td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">3,170.2</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">16.3%</span></td>
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">1,326.0</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">7.5%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(1,151.5)</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(5.2)%</span></td>
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    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(864.3)</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(4.4)%</span></td>
    <td style="padding-right: 10pt; text-align: right">&#160;</td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(352.7)</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">(2.0)%</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 10pt; padding-left: 3pt"><span style="font-size: 8pt">Profit for the year</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">3,121.3</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">14.2%</span></td>
    <td style="padding-right: 10pt; text-align: right">&#160;</td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">2,305.9</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">11.8%</span></td>
    <td style="padding-right: 10pt; text-align: right">&#160;</td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">973.3</span></td>
    <td style="padding-right: 10pt; text-align: right"><span style="font-size: 8pt">5.5%</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0">&#160;</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>Year Ended December 31, 2022 Compared
to Year Ended December 31, 2021 Net operating revenue</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Net operating revenue for
the year ended December 31, 2022 increased by R$2,564.6 million, or 13.2%, to R$22,055.7 million from R$19,491.1 million for the same
period in 2021.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Net operating revenue,
excluding construction revenue, for the year ended December 31, 2022 increased by R$2,077.6 million, or 13.7%, to R$17,191.9 million from
R$15,114.3 million for the same period in 2021. Construction revenue was R$4,863.8 million for the year ended December 31, 2022 and R$4,376.7
million for the same period in 2021. The main factors that led to the increase were:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr>
    <td style="vertical-align: bottom; width: 38px; text-align: center; line-height: 200%">&#160;</td>
    <td style="vertical-align: top; width: 38px; line-height: 200%"><span style="font-family: Symbol; font-size: 9pt; line-height: 200%">&#183;</span></td>
    <td style="vertical-align: bottom; text-align: justify; line-height: 200%"><span style="font-size: 9pt; line-height: 200%">an average tariff adjustment of 12.8% since May 2022;</span></td></tr>
  <tr>
    <td style="vertical-align: bottom; text-align: center; line-height: 200%">&#160;</td>
    <td style="vertical-align: top; line-height: 200%"><span style="font-family: Symbol; font-size: 9pt; line-height: 200%">&#183;</span></td>
    <td style="vertical-align: bottom; text-align: justify; line-height: 200%"><span style="font-size: 9pt; line-height: 200%">an increase of 0.9% in the total billed volume; and</span></td></tr>
  <tr>
    <td style="vertical-align: bottom; text-align: center; line-height: 200%">&#160;</td>
    <td style="vertical-align: top; line-height: 200%"><span style="font-family: Symbol; font-size: 9pt; line-height: 200%">&#183;</span></td>
    <td style="vertical-align: bottom; text-align: justify; line-height: 200%"><span style="font-size: 9pt; line-height: 200%">an increase in the average tariff due to an increase in the billed volume in the non-residential categories.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Operating costs</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our operating costs for
the year ended December 31, 2022 increased by R$1,550.8 million, or 12.1%, to R$14,350.9 million from a loss of R$12,800.1 million for
the same period in 2021. As a percentage of net operating revenue, cost of services decreased to 65.1% in for the year ended December
31, 2022 from 65.7% for the same period in 2021.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The increase in operating
cost was mainly due to:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 60px">&#160;</td>
    <td style="width: 30px; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="text-align: justify"><span style="font-size: 9pt">an increase of R$476.0 million in construction costs, associated with increased investments;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">an increase of R$252.6 million in costs with salaries, payroll charges and benefits and pension plan obligations, due to: (i) an average salary adjustment of 12.9% in May 2022 and the application of an additional 1% salary increase referring to the Career and Salary Plan in February 2022; and (ii) an increase in overtime payments, in the amount of R$24.5 million;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">an increase of R$234.5 million in treatment supplies, due to: (i) the increase in product prices, some of which were impacted by increased prices in the international market due to increasing inflation, such as aluminum sulfate, ferric chloride and aluminum polychloride; and (ii) a higher application of algaecides, coagulants and disinfectants in several water treatment plants to maintain raw water quality; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">an increase of R$207.2 million in service costs, mainly with (i) R$42.3 million in system maintenance; (ii) R$40.7 million with surveillance; (iii) R$27.9 million with technical services; (iv) R$21.6 million with effluent transportation; and (v) R$12.9 million in maintenance of furniture and installations.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Gross Profit</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As a result of the factors
discussed above, gross profit for the year ended December 31, 2022 increased by R$1,013.8 million, or 15.2%, to R$7,704.8 million from
R$6,691.0 million for the same period in 2021.&#160; As a percentage of net operating revenue, our gross profit margin increased to 34.9%
for the year ended December 31, 2022 from 34.3% for the same period in 2021.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Selling Expenses</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Selling expenses for the
year ended December 31, 2022 increased by R$86.2 million, or 10.4%, to R$912.0 million from R$825.8 million for the same period in 2021.
As a percentage of net operating revenue, selling expenses were 4.1% in 2022 compared to 4.2% in 2021. The main reasons for the increase
in selling expenses were:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 60px">&#160;</td>
    <td style="width: 30px; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Increase of R$74.9 million in services, mainly due
    to higher expenses with customer service, in the amount of R$65.8 million; and</p>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="text-align: justify"><span style="font-size: 9pt">Higher expenses with salaries, payroll charges and benefits and pension plan obligations, of R$40.6 million, mostly due to the average salary adjustment of 12.9% in May 2022 and the application of an additional 1% salary increase referring to the Career and Salary Plan in February 2022.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;</p>


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    <!-- Field: /Page -->

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Allowance for Doubtful Accounts</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 15.85pt 12pt 0; text-align: justify; text-indent: 21.3pt">Our allowance for
doubtful accounts for the year ended December 31, 2022 increased by R$138.4 million, or 21.5%, to R$782.1 million from R$643.7 million
for the same period in 2021, mainly due to higher provisioning arising from the increase in delinquencies in 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Administrative Expenses</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Administrative expenses
for the year ended December 31, 2022 increased by R$274.4 million, or 24.4%, to R$1,398.5 million from R$1,124.1 million for the same
period in 2021, mainly due to:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 60px">&#160;</td>
    <td style="width: 30px; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">an increase of R$191.1 million in general expenses,
    mainly due to higher expenses with lawsuits, in the amount of R$162.6 million;</p>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">an increase in expenses with salaries, payroll charges
    and benefits and pension plan obligations, of R$46.5 million, mostly due to the average salary adjustment of 12.9% in May 2022 and the
    application of an additional 1% salary increase referring to the Career and Salary Plan in February 2022; and</p>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
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    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">an increase of R$20.6 million in depreciation and amortization,
    as a result of the increase in property, plant and equipment and intangible assets.</p>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 12pt"><b><i>Other Operating Income (Expenses), Net and Equity in Results
of Investments in Affiliates</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Other operating income
and expenses, net, was R$33.0 million for the year ended December 31, 2022 compared with R$0.2 million for the same period in 2021, an
increase of R$32.8 million.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Financial Result, Net</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The financial result 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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The financial result, net,
for the year ended December, 31 2022 increased by R$555.0 million to an expense of R$372.4 million from an expense of R$927.4 million
for the same period in 2021. As a percentage of net operating revenues, the financial result, amounted to 1.7% for the year ended December,
31 2022 compared to 4.8% for the same period in 2021. This variation was due to:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 60px">&#160;</td>
    <td style="width: 30px; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">an increase of R$437.5 million in interest and charges
    on borrowings and financing in local currency, mainly due to: (i) an increase in interest payments on debentures, in the amount of R$286.0
    million, due to the 29th and 30th debentures issued in 2022 which added R$148.6 million in financial expenses; and (ii) an increase in
    the average interbank deposit rate (<i>taxa dep&#243;sito interbanc&#225;rios</i>) (from 5.06% in 2021 to 12.45% in 2022) impacting
    interest expenses on funding in local currency;</p>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">an increase of R$31.7 million in other financial expenses,
    mainly due to: (i) an increase of R$49.8 million related to contracts for the cleanup of the Pinheiros River as several contracts are
    performance contracts where the payment flow commences mainly after the completion of the works and the update of accounts payable is
    recorded as a financial expense from the moment the project starts operating, which occurred under several contracts in 2022; and (ii)
    a decrease of R$17.4 million in interest on lawsuits;</p>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
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    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">an increase of R$276.5 million in financial revenues,
    mainly on financial investments in 2022, as a result of the increase in the average interbank deposit rate (<i>taxa dep&#243;sito interbanc&#225;rios</i>);</p>
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  </table>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 60px">&#160;</td>
    <td style="width: 30px; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">positive variation of R$443.5 million from foreign
    exchange variations on borrowings and financing, as a result of the appreciation of the <i>real</i> against the dollar and the yen in
    2022 (6.5% and 18.4%, respectively), compared to the depreciation of the <i>real</i> against the dollar and the appreciation of the real
    against the yen in 2021 (-7.4% and 3.9%, respectively);</p>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">an increase of R$74.0 million in other monetary variations
    in 2022 compared to 2021, mainly for lawsuits, in the amount of R$62.7 million; and</p>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">an increase of R$342.9 million in monetary and exchange
    variations on assets, largely due to higher recognition, in R$314.4 million in 2022, referring to an inflation adjustment on our agreement
    from 2015 with the S&#227;o Paulo state government (GESP 15), mainly due to a court decision preventing the transfer of reservoirs from
    the Alto Tiet&#234; Production System.</p>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">This increase was partially
offset by a decrease of R$35.6 million from monetary variations on borrowings and financing due to the decrease in the rate of inflation
as measured by the IPCA index (from 10.06% in 2021 to 5.78% in 2022).</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Profit before income tax and social contribution</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As a result of the factors
discussed above, profit before income tax and social contribution for the year ended December 31, 2022 increased by R$1,102.6 million,
to R$4,272.8 million from R$3,170.2 million for the same period in 2021. As a percentage of net operating revenue, our profit before income
tax and social contribution increased to 19.4% for the year ended December 31, 2022 compared to 16.3% for the same period in 2021.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Income Tax and Social Contribution</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0">Income tax and social contribution expense for the year ended December 31,
2022 increased by R$287.2 million, or 33.2%, to R$1,151.5 million from R$864.3 million for the same period in 2021. This increase was
mainly due to:</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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  <tr style="vertical-align: top">
    <td style="width: 60px">&#160;</td>
    <td style="width: 30px; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">an increase in net operating revenue, in the amount
    of R$2,564.6 million, offset by the increase in operating costs and administrative/selling expenses, in the amount of R$2,049.8 million;</p>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">foreign exchange variation gains of R$443.5 million;
    and</p>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">a higher inflation adjustment on the 2015 GESP Agreement,
    in the amount of R$314.4 million.</p>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0"><b><i>Profit for the year</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As a result of the factors
discussed above, our profit for the year ended December 31, 2022 increased by R$815.4 million, to R$3,121.3 million from R$2,305.9 million
for the same period in 2021. As a percentage of net operating revenue, our profit for the year ended December 31, 2022 increased to 14.2%
from 11.8% for the same period in 2021.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Year Ended December 31, 2021 Compared to Year Ended December
31, 2020</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">For a discussion of our
results of operations for the year ended December 31, 2021 compared to the year ended December 31, 2020, see &#8220;Item 5. Operating
and Financial Review and Prospects &#8212; A. Results of Operations &#8212; Year Ended December 31, 2021 Compared to Year Ended December&#160;31,
2020&#8221; of our annual report on Form 20-F for the year ended December 31, 2021, filed with the SEC on April 28, 2022.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>B.</b></span><b><span style="font-size: 7pt; color: #010000; letter-spacing: -0.05pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
</span><span style="font-size: 9pt">Liquidity and Capital Resources</span></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Capital Sources</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, 2022, we had R$1,867.5 million in cash and cash equivalents. The
outstanding current indebtedness was R$2,246.0 million as of December 31, 2022, of which R$312.6 million was denominated in foreign currency.
Long-term indebtedness was R$16,712.7 million as of December 31, 2022, of which R$2,463.2 million consisted of foreign currency-denominated
obligations.</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#233;
and Mau&#225;, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In the second quarter of
2020 and partially in 2021, the S&#227;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 tariffs, leading to a reduction in the total average tariff, in addition to increases in delinquencies, which continued
through 2021. Accordingly, these changes in consumption patterns impacted the total volume of water billed and the average tariff, which
had an impact on our revenues and results of operations.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Although restrictions imposed
to contain the spread of COVID-19 were lifted in 2022, various companies continue to adopt partial remote working regimes. This affected
the volume of sales in the commercial, industrial and public categories which would have been higher had it not been for the partial remote
working policies adopted by these companies. In addition, the adverse macroeconomic impact of the COVID-19 pandemic in Brazil had a detrimental
impact on many parts of Brazilian society and led to increased delinquencies which negatively impacted our results of operations. Our
allowance for doubtful accounts increased by 21.5% for the year ended December 31, 2022 compared to the same period in 2021, and 43.4%
for the year ended December 31, 2021, compared to the same period in 2020.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In order to finance the
constant investment needs in our infrastructure, we use third party funds to complement our own resources. We believe that we currently
have sufficient sources of funds to implement our short and medium term strategy.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b>Cash Flows</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>Net Cash Generated from Operating Activities</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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$3,967.6 million, R$3,913.8 million and R$4,978.2 million for the years ended December
31, 2022, 2021 and 2020, 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. There was a slight increase
in net cash generated in 2022 of 1.4%.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>Net Cash Used in Investing Activities</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Net cash used in investing
activities was R$2,878.3 million, R$2,663.2 million and R$6,768.7 million for the years ended December 31, 2022, 2021 and 2020, 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.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>Net Cash Generated by (Used in) Financing
Activities</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our net cash generated
by financing activities was R$60.3 million for the year ended December 31, 2022, compared to our net cash used in financing activities
was R$929.0 million and R$66.4 million for the same periods in 2021 and 2020, 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 and our payment of interest on capital.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Indebtedness Financing</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Transition from LIBOR
to SOFR</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The London Interbank Offered
Rate (&#8220;LIBOR&#8221;), the financial reference rate for loan agreements with Multilateral Development Banks (such as IDB and IBRD)
ceased to exist as of December 2021 and was replaced by Secured Overnight Finance Rate (&#8220;SOFR&#8221;). According to the development
banks, the changes allow the risk of inconsistencies in financings to be minimized. As a result of this change, in 2021, we amended our
loan agreements with IDB and IBRD which now use SOFR as the reference rate.</p>

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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Indebtedness financing</i></p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our total financial indebtedness
increased by 7.0%, from R$17,723.8 million as of December 31, 2021 to R$18,958.7 million as of December 31, 2022. In addition, during
the same period, our total indebtedness denominated in foreign currency decreased by 15.8%, from R$3,296.1 million as of December 31,
2021 to R$2,775.8 million as of December 31, 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
we had R$16,712.7 million in long-term indebtedness outstanding (excluding the current indebtedness), of which R$2,463.2 million consisted
of foreign currency-denominated long-term debt. We had an outstanding current indebtedness of R$2,246.0 million as of December 31, 2022.
As of December 31, 2022, R$312.6 million of this current portion of long-term indebtedness was denominated in foreign currency. As of
December 31, 2022, our S&amp;P domestic rating was brAAA and our S&amp;P global rating was BB-. Our Moody&#8217;s national rating was
AAA.br as of December 31, 2022, while our Fitch national rating was AAA(bra) and our Fitch global ratings were BB (foreign currency) and
BB+ (local currency), as of the same date.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Various contractual agreements
we have entered into, including certain financing agreements with <i>Caixa Econ&#244;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, 2022, 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$2,735.6
million (R$2,718.3 million of principal and R$17.3 million related to interest and charges). For more information, 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, 2022:</p>

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    <td style="border-bottom: black 1pt solid; width: 10%; text-align: right">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 9%; text-align: right">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 9%; text-align: right">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 27%; padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt"><b>December 31, 2022 </b></span></td></tr>
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    <td>&#160;</td>
    <td>&#160;</td>
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    <td><span style="font-size: 8pt"><b>Denominated in local currency:</b></span></td>
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    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="padding-left: 64.1pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="padding-left: 64.1pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 8pt">12th issue of debentures</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">45,450</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">67,681</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">113,131</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2025</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">TR + 9.5%</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-size: 8pt">17th issue of debentures</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">144,632</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">144,632</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2023</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">CDI + 0.75% (1st series) <br />
&amp; IPCA + 4.5% (2nd series) <br />
&amp; IPCA + 4.75% (3rd series)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 8pt">18th issue of debentures</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">49,937</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">45,649</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">95,586</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2024</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">TJLP + 1.92% (1st and 3rd series)<br />
&amp; IPCA + 8.25% &#160;(2nd series)</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-size: 8pt">22nd issue of debentures</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">199,901</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">326,433</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">526,334</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2025</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">CDI + 0.58% (1st series)<br />
&amp; CDI + 0.90% (2nd series) <br />
&amp; PCA + 6.00% (3rd series)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 8pt">23rd issue of debentures</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">864,910</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">864,910</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2027</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">&#160;CDI + 0.49% (1st series) <br />
&amp; CDI + 0.63% (2nd series)</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-size: 8pt">24th issue of debentures</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">488,478</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">488,478</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2029</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">IPCA + 3.20% (1st series) <br />
&amp; IPCA + 3.37% (2nd series)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 8pt">26th issue of debentures</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">1,239,645</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">1,239,645</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2030</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">IPCA + 4.65% (1st series) <br />
&amp; IPCA + 4.95% (2nd series)</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-size: 8pt">27th issue of debentures</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">299,614</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">698,339</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">997,953</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2027</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">CDI + 1.60% (1st series) <br />
&amp; CDI + 1.80% (2nd series) <br />
&amp; CDI + 2.25% (3rd series)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 8pt">28th issue of debentures</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">1,197,756</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">1,197,756</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2028</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">CDI + 1.20% (1st series) <br />
&amp; CDI + 1.44% (2nd series) <br />
&amp; CDI + 1.60% (3rd series)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: white">
    <td><span style="font-size: 8pt">29th issue of debentures</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">1,275,295</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">1,275,295</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2036</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">CDI + 1.29% (1st series) <br />
&amp; IPCA + 5.3058% (2nd series) <br />
&amp; IPCA + 5.4478% (3rd series)&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 8pt">30th issue of debentures</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">998,110</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">998,110</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2029</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">CDI + 1.30% (1st series) <br />
&amp; CDI + 1.58% (2nd series)</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-size: 8pt">Caixa Econ&#244;mica Federal</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">99,767</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">1,422,145</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">1,521,912</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2023/2042&#160;</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">&#160;&#160;&#160;TR + 5% to 9.5%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 8pt">National Bank for Economic and Social Development (BNDES) PAC</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">6,736</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">6,736</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2023</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">1.82% + TJLP</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-size: 8pt">National Bank for Economic and Social Development (BNDES) PAC II 9751</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">7,214</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">23,344</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">30,558</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2027</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">1.72% + TJLP</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 8pt">National Bank for Economic and Social Development (BNDES) PAC II 9752</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">4,887</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">15,884</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">20,771</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2027</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">1.72% + TJLP</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-size: 8pt">National Bank for Economic and Social Development (BNDES) Onda Limpa</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">26,949</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">33,617</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">60,566</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2025</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">1.92% + TJLP</span></td></tr>
  </table>

<!-- Field: Page; Sequence: 86 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><p style="margin-top: 0; margin-bottom: 0">&#160;</p><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center; width: 100%"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->86<!-- Field: /Sequence -->&#160;</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: left; width: 100%"><b><a href="#sbs20f_toc">Table of Contents</a></b></td></tr></table><p style="margin-top: 0; margin-bottom: 0">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="width: 36%"><span style="font-size: 8pt">National Bank for Economic and Social Development (BNDES) Tiet&#234; III</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 8pt">154,437</span></td>
    <td style="width: 10%; text-align: right"><span style="font-size: 8pt">656,264</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 8pt">810,701</span></td>
    <td style="width: 9%; text-align: right"><span style="font-size: 8pt">2028</span></td>
    <td style="width: 27%; padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">1.66% + TJLP</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-size: 8pt">National Bank for Economic and Social Development (BNDES) 2015</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">33,807</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">390,127</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">423,934</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2035</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">2.18% + TJLP</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 8pt">National Bank for Economic and Social Development (BNDES) 2014</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">6,572</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">16,525</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">23,097</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2026</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">1.76% + TJLP</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-size: 8pt">Inter-American Development Bank (IDB) 2202 </span></td>
    <td style="text-align: right"><span style="font-size: 8pt">181,349</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2,164,009</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2,345,358</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2035</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">CDI + 0.86%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 8pt">Inter-American Development Bank (IDB) INVEST</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">37,340</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">853,725</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">891,065</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2034</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">CDI + 1.90% <br />
&amp; CDI + 2,70%</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="background-color: white"><span style="font-size: 8pt">Inter-American Development Bank (IDB) INVEST 2022</span></td>
    <td style="background-color: white; text-align: right"><span style="font-size: 8pt">14,100</span></td>
    <td style="background-color: white; text-align: right"><span style="font-size: 8pt">452,085</span></td>
    <td style="background-color: white; text-align: right"><span style="font-size: 8pt">466,185</span></td>
    <td style="background-color: white; text-align: right"><span style="font-size: 8pt">2036</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">CDI + 2.50%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 8pt">International Finance Corporation &#8211; IFC</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">80,000</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">670,996</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">750,996</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2032</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">CDI + 2.00%</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-size: 8pt">Leases (Concession Agreements, Program Contracts and Contract Assets)</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">44,453</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">313,391</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">357,844</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2035</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">7.73% to 10.12% + IPC</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 8pt">Leases (Others)</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">72,109</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">29,265</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">101,374</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2027</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">5.20% to 15.39%</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-size: 8pt">Other</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">6,241</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">5,867</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">12,108</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2025</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">TJLP + 1.5% (FINEP) <br />
&amp; 3.0% (FEHIDRO)</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 8pt">Interest and others charges</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">417,878</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">417,878</span></td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 64.1pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="border-bottom: black 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: black 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: black 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: black 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: black 1pt solid; padding-left: 64.1pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 8pt"><b>Total denominated in local currency</b></span></td>
    <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 8pt"><b>1,933,373</b></span></td>
    <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 8pt"><b>14,249,540</b></span></td>
    <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 8pt"><b>16,182,913</b></span></td>
    <td style="border-bottom: black 1pt solid; text-align: right">&#160;</td>
    <td style="border-bottom: black 1pt solid; padding-left: 64.1pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 64.1pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 8pt">Denominated in foreign currency:</span></td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-left: 64.1pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="background-color: white">&#160;</td>
    <td style="background-color: white">&#160;</td>
    <td style="background-color: white">&#160;</td>
    <td style="background-color: white">&#160;</td>
    <td style="background-color: white">&#160;</td>
    <td style="padding-left: 64.1pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td>
    <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">Inter-American Development Bank (IDB) US$105,133,000</p>
    <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">(2021 - US$71,441,00)</p></td>
    <td style="text-align: right"><span style="font-size: 8pt">53,628</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">474,697</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">528,325</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2025 to 2044</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">LIBOR + 1.12% to 3.31%</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="background-color: white">
    <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">International Bank for Reconstruction and Development (IBRD) US$78,197,000
    (2021 &#8211;</p>
    <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">US$76,712,000)</p></td>
    <td style="background-color: white; text-align: right"><span style="font-size: 8pt">31,722</span></td>
    <td style="background-color: white; text-align: right"><span style="font-size: 8pt">365,648</span></td>
    <td style="background-color: white; text-align: right"><span style="font-size: 8pt">397,370</span></td>
    <td style="background-color: white; text-align: right"><span style="font-size: 8pt">2034</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">LIBOR + 2.85%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td>
    <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">JICA 15 - &#165; 8,067,010,000</p>
    <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">(2021 - &#165; 9,219,440,000)</p></td>
    <td style="text-align: right"><span style="font-size: 8pt">45,602</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">273,610</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">319,212</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2029</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">1.8% &amp; 2.5%</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="background-color: white">
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    <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">(2021 - &#165; 8,289,280,000)</p></td>
    <td style="background-color: white; text-align: right"><span style="font-size: 8pt">41,001</span></td>
    <td style="background-color: white; text-align: right"><span style="font-size: 8pt">245,865</span></td>
    <td style="background-color: white; text-align: right"><span style="font-size: 8pt">286,866</span></td>
    <td style="background-color: white; text-align: right"><span style="font-size: 8pt">2029</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">1.8% &amp; 2.5%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td>
    <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">JICA 17 - &#165; 3,753,048,000</p>
    <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">(2021 - &#165; 3,706,564,000)</p></td>
    <td style="text-align: right"><span style="font-size: 8pt">11,424</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">136,227</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">147,651</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2035</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">1.2% &amp; 0.01%</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="background-color: white">
    <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">JICA 19 - &#165; 26,296,011,000</p>
    <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">(2021 - &#165; 28,109,529,000)</p></td>
    <td style="background-color: white; text-align: right"><span style="font-size: 8pt">71,761</span></td>
    <td style="background-color: white; text-align: right"><span style="font-size: 8pt">967,124</span></td>
    <td style="background-color: white; text-align: right"><span style="font-size: 8pt">1,038,885</span></td>
    <td style="background-color: white; text-align: right"><span style="font-size: 8pt">2037</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">1.7% &amp; 0.01%</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td>
    <p style="font: 8pt Times New Roman, Times, Serif; margin: 0">IDB 1983AB &#8211; US$ 7,692,000 (2021</p>
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    <td style="text-align: right"><span style="font-size: 8pt">39,962</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">39,962</span></td>
    <td style="text-align: right"><span style="font-size: 8pt">2023</span></td>
    <td style="padding-left: 64.1pt; text-align: right"><span style="font-size: 8pt">LIBOR + 2.08% to 2.38%</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="background-color: white"><span style="font-size: 8pt">Interest and other charges</span></td>
    <td style="border-bottom: black 1pt solid; background-color: white; text-align: right"><span style="font-size: 8pt">17,487</span></td>
    <td style="border-bottom: black 1pt solid; background-color: white; text-align: right"><span style="font-size: 8pt">-</span></td>
    <td style="border-bottom: black 1pt solid; background-color: white; text-align: right"><span style="font-size: 8pt">17,487</span></td>
    <td style="border-bottom: black 1pt solid; background-color: white">&#160;</td>
    <td style="border-bottom: black 1pt solid; padding-left: 64.1pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td>&#160;</td>
    <td style="border-bottom: black 1pt solid">&#160;</td>
    <td style="border-bottom: black 1pt solid">&#160;</td>
    <td style="border-bottom: black 1pt solid">&#160;</td>
    <td style="border-bottom: black 1pt solid">&#160;</td>
    <td style="border-bottom: black 1pt solid; padding-left: 64.1pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="background-color: white"><span style="font-size: 8pt"><b>Total denominated in foreign currency</b></span></td>
    <td style="border-bottom: black 1pt solid; background-color: white; text-align: right"><span style="font-size: 8pt"><b>312,587</b></span></td>
    <td style="border-bottom: black 1pt solid; background-color: white; text-align: right"><span style="font-size: 8pt"><b>2,463,171</b></span></td>
    <td style="border-bottom: black 1pt solid; background-color: white; text-align: right"><span style="font-size: 8pt"><b>2,775,758</b></span></td>
    <td style="border-bottom: black 1pt solid; background-color: white">&#160;</td>
    <td style="border-bottom: black 1pt solid; padding-left: 64.1pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td><span style="font-size: 8pt"><b>Total loans and financing</b></span></td>
    <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 8pt"><b>2,245,960</b></span></td>
    <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 8pt"><b>16,712,711</b></span></td>
    <td style="border-bottom: black 1pt solid; text-align: right"><span style="font-size: 8pt"><b>18,958,671</b></span></td>
    <td style="border-bottom: black 1pt solid">&#160;</td>
    <td style="border-bottom: black 1pt solid; padding-left: 64.1pt">&#160;</td></tr>
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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
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    <td style="width: 5%; padding-top: 4.6pt; padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt"><sup>(1)</sup></span></td>
    <td style="width: 93%; padding-top: 4.6pt; padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">TR was 0.2072% per month as of December 31, 2022; CDI stands for Interbank Deposit Rate (<i>Certificado de Dep&#243;sitos Interbanc&#225;rios</i> &#8211; &#8220;CDI&#8221;), which was 13.65% per annum as of December 31, 2022; IGP-M was 5.45% per annum as of December 31, 2022; &#8220;TJLP&#8221; stands for Long-term Interest Rate (<i>Taxa de Juros a Longo Prazo</i>)<i>,</i> published quarterly by the Central Bank, which was 7.2% per annum as of December 31, 2022; and USD LIBOR was 3.40% &#160;medium rate of 12 months in 2022.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The following table shows
the maturity profile of our debt, as of December 31, 2022, for the period indicated:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="width: 9%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 9%; padding-right: 1.35pt; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>2023</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 11%; padding-right: 1.35pt; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>2024</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 11%; padding-right: 1.4pt; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>2025</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 11%; padding-right: 1.45pt; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>2026</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 10%; padding-right: 1.45pt; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>2027</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 10%; padding-right: 1pt; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>After 2028</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 23%; padding-right: 0.15in; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>Total</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
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    <td style="padding-right: 5.85pt; text-align: right"><span style="font-size: 8pt"><i>(in millions of reais)</i></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 5.75pt; line-height: 8.2pt"><span style="font-size: 8pt">Loans and financing</span></td>
    <td style="padding-right: 1.35pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">2,246.0</span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.4pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">2,041.3</span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.45pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">2,189.6</span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.5pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">2,061.1</span></td>
    <td>&#160;</td>
    <td style="padding-right: 0.45pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">2,675.7</span></td>
    <td>&#160;</td>
    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">7,745.0</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.8pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">18,958.7</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
R$965.7 million of our foreign currency denominated indebtedness, net of transaction costs, was denominated in U.S. dollars and R$1,792.6
million was denominated in Japanese Yen. This indebtedness consisted principally of:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">R$528.3 million (US$105.1 million) in U.S. dollar-denominated loans contracted with the Inter-American Development Bank, or the IDB, which were entered into in 2000, amounting to US$200 million.</span></td></tr>
  </table>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td colspan="2">&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt">(i)</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">to finance the second phase of the Tiet&#234; 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;</span></td></tr>
  <tr style="vertical-align: top">
    <td colspan="2">&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt">(ii)</span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">a loan to finance the fourth phase of the Tiet&#234; 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;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td colspan="2" style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">R$397.4 million (US$78.2 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&#227;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; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td colspan="2" style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">R$40.0 million (US$7.7 million) in U.S. dollar denominated loans from the AB Loan financing contracted with the IDB 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</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td colspan="2" style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">R$1,792.6 million (&#165;45,369.2 million) in Japanese Yen denominated loans contracted with the JICA, composed of the following: (i) &#165;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) &#165;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) &#165;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) &#165;31,736.6 million denominated loan in February 2012 for the financing of the Program for Water Loss Reduction (<i>Programa de Redu&#231;&#227;o de Perdas de &#193;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.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our borrowings from multilateral
institutions and with government agencies, such as the IDB, IBRD and JICA are guaranteed by the federal government, and have a counter-guarantee
from the State of S&#227;o Paulo. For more 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our outstanding domestic
debt was R$16,182.9 million as of December 31, 2022 and consisted primarily of <i>real</i>-denominated loans from federal and state-owned
banks, in particular, <i>Caixa Econ&#244;mica Federal </i>and BNDES, as well as debentures issued in June 2010, February 2011, October
2013, February 2018, May 2019, July 2019, July 2020, December 2020, July 2021, December 2021 and March 2022 and financial leasing.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The following summarizes
our principal <i>real</i>-denominated borrowings:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">from 2003 to 2019, we entered into several financing agreements with Caixa Econ&#244;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&#160;31, 2022, the outstanding debt was R$1,521.9 million;</span></td></tr>
  </table>

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    <!-- Field: /Page -->

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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 2025. 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, 2022, the outstanding debt was R$6.7 million;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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, 2022, the outstanding debt was R$60.5 million;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">in September 2010, we entered into a US$600 million financing agreement with IDB to finance the third phase of Tiet&#234; Project. In May 2020, the debit balance of this loan 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, 2022, the outstanding debt was R$2,345.4 million.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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 2022 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&#225;rzea Paulista started operations, and the corresponding amount as of December 31, 2014 was of R$138,602 million. As of December 31, 2022, the outstanding debt was R$357.8 million;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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, 2022, the outstanding debt was R$51.4 million;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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, 2022, the outstanding debt was R$810.7 million;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">in June 2014, we entered into a R$61.1 million financing agreement with BNDES. In September 2021 the contract was amended and its value changed to R$38.6 million. 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, 2022, the outstanding debt was R$23.1 million;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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, 2022, the outstanding debt was R$423.9 million; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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> &#8211; &#8220;FINEP&#8221;). 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, 2022, the outstanding debt was R$12.1 &#160;million; </span></td></tr>
  </table>

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<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt">&#8226;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">in November 2020, we entered into a loan with Inter-American Investment Corporation (&#8220;IDB Invest&#8221;), an agent of the IDB, 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, 2022, the outstanding debt was R$891.1 million; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt">&#8226;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">in June 2022, we entered into a loan with IDB Invest, an agent of IDB, as creditor, in the amount of R$470 million, intended for the expansion of the sewage collection and treatment system under the Tiet&#234; River Depollution Project &#8211; Stage IV. The loan bears interest at 100% of the CDI rate plus a spread of 2.50% per annum, with half-yearly interest and amortization payments and a total term of up to 14 years and six months, with a grace period of up to twelve months. As of December 31, 2022, the outstanding debt was R$466.2 million; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt">&#8226;</td>
    <td style="padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">in June 2022, we entered into a loan with IFC, as creditor, in the amount of R$760 million, intended for the execution of the Novo Rio Pinheiros Program, the improvement of sanitation services in the coastal regions of the State of S&#227;o Paulo and the improvement of water supply in municipalities located on the coast of the State of S&#227;o Paulo and in the Metropolitan Region of S&#227;o Paulo. The loan bears interest of 100% of the CDI rate plus a spread of 2.00% per annum, with half-yearly interest and amortization payments and a total term of up to 10 years and six months, with a grace period of up to twelve months. As of December 31, 2022, the outstanding debt was R$751.0 million.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Additionally, we have the
following outstanding debt from debentures issuances:</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In June 2010, we issued
our twelfth issuance of debentures in the aggregate principal amount of 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
for the supply of water and sewage system. As of December&#160;31, 2022, the outstanding debt of the twelfth issuance of debentures was
R$113.1 million.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In January 2013, we issued
our seventeenth issuance of debentures in three series in the aggregate principal amount of R$1.0 billion, 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 in 2013. As of December 31, 2022, the outstanding debt of the seventeenth issuance of debentures was R$144.6 million.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In October 2013, we issued
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 in May 2020, BNDES subscribed another 8 debentures, and the remaining 20 debentures were canceled.
As of December 31, 2022, the outstanding debt of the eighteenth issuance of debentures was R$95.6 million.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;o Paulo
northern coast, Para&#237;ba Valley and Mantiqueira Regions.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In February 2018, we issued
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, 2022, the outstanding debt of the twenty-second issuance of debentures was R$526.3 million.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, 2022, the outstanding debt of the twenty-third issuance of debentures was R$864.9 million.</p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, 2022, the outstanding debt of the twenty-fourth issuance of debentures was R$488.5 million.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 of 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, 2022, the outstanding debt of the twenty-sixth issuance of debentures was R$1,239.6 million.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 of 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 of 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 were used to strengthen our cash position and refinance outstanding financial commitments
in 2021. As of December 31, 2022, the outstanding debt of the twenty-seventh issuance of debentures was R$998.0 million.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In July 2021, we issued
our twenty-eighth issuance of debentures divided into three series in the aggregate principal amount of R$1.2 billion. The first, second
and third series will mature in July 2024, 2026 and 2028 respectively. The debentures of the first series (in the aggregate principal
amount of R$127.8 million) bear interest at a rate of CDI plus 1.20% per year, with semi-annual interest payments. The second series (in
the aggregate principal amount of R$888.2 million) bears interest at a rate of CDI plus 1.44% per year, with semi-annual interest payments.
The third series (in the aggregate principal amount of R$184 million) bears interest at a rate of CDI plus 1.60% 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 2021. As of December 31, 2022, the outstanding debt of the twenty-eighth issuance of debentures was R$1,197.8 million.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In December 2021, we issued
our twenty-ninth issuance of debentures divided into three series in the aggregate principal amount of R$1.25 billion. The first, second
and third series will mature in December 2026, 2031 and 2036 respectively. The debentures of the first series (in the aggregate principal
amount of R$500 million) bear interest at a rate of CDI plus 1.29% per year, with semi-annual interest payments. The second series (in
the aggregate principal amount of R$600 million) bears interest at a rate of IPCA plus 5.3058% per year, with annual interest payments.
The third series (in the aggregate principal amount of R$150 million) bears interest at a rate of IPCA plus 5.4478% per year, with annual
interest payments. The proceeds from the issuance of the first series are intended to refinance commitments due to mature and to replenish
our cashflows. The proceeds from the issuance of the second and third series are intended to support investment in infrastructure projects
in certain municipalities in which we provide services and to support the reimbursement of costs incurred in connection with infrastructure
projects. As of December 31, 2022, the outstanding debt of the twenty-ninth issuance of debentures was R$1,275.3 million.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><span style="background-color: white">Additionally,
in March 2022, we issued our thirtieth issuance of debentures divided into two series in the aggregate principal amount of R$1.0 billion.
The first and second series will mature in March 2027 and March 2029, respectively. The first series (in the aggregate principal amount
of R$500 million) bears interest at a rate of CDI plus 1.30% per year, with semi-annual interest payments. The second series (in the aggregate
principal amount of R$500 million) bears interest at a rate of CDI plus 1.58% per year, with semi-annual interest payments. The proceeds
from these issuances were used to replenish and reinforce our cash position</span> and to refinance commitments in 2022<span style="background-color: white">.</span>
As of December 31, 2022, the outstanding debt of the <span style="background-color: white">thirtieth</span> issuance of debentures was
R$998.1 million.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Financial Covenants</i></p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We are subject to financial
covenants under the agreements evidencing or governing our outstanding indebtedness.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0"><b><i>Indebtedness</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 0 9.55pt"><b>&#160;</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><span style="text-decoration: underline">Foreign currency denominated
indebtedness</span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">With respect to our indebtedness
denominated in U.S. dollars, including our borrowings from the IDB and IFC, we are subject to financial covenants, including limitations
on our ability to incur debt. For example:</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The financial covenants
in our Loan No. 1212 from the IDB require as follows:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">our tariff revenues must be sufficient to cover the operational expenses of our system, including administrative, operating and maintenance expenses, and depreciation;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">our tariff revenues must provide a return on the balance sheet value of our property, plant, and equipment of not less than 7%; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">during project execution, the balance of our short-term borrowings must not exceed 8.5% of our total equity.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The financial covenants
in our AB Loan Agreements with the IDB (No. 1983AB) require as follows:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt"><span style="font-size: 9pt">our debt service coverage ratio must be greater than or equal to 2.35:1.00; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The financial covenants
in our Loan with IDB Invest (No. 13069-01) require as follows:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt"><span style="font-size: 9pt">our debt service coverage ratio must be greater than or equal to 2.35:1.00; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
and 2021, we had met all the requirements of these loans and financing agreements.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><span style="text-decoration: underline">Local currency denominated
indebtedness</span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The covenant clauses apply
to all of our indebtedness with BNDES, including the 18th issuance of debentures held by BNDES, which totaled R$95.6 million as of December
31, 2022. The only financing agreement which is exempt from the renegotiated financing is contract No. 08.2.0169.1.</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The current covenant clauses
are:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px"><span style="font-size: 9pt">A.</span></td>
    <td style="padding-right: 15.55pt; text-align: justify"><span style="font-size: 9pt">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:</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
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    <td style="width: 75px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt"><span style="font-size: 9pt">Adjusted EBITDA / Adjusted Financial Expenses equal to or higher than 3.50;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt"><span style="font-size: 9pt">Adjusted Net Debt / Adjusted EBITDA equal to or lower than 3.00; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.55pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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).</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px"><span style="font-size: 9pt">B.</span></td>
    <td style="padding-right: 15.55pt; text-align: justify"><span style="font-size: 9pt">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:</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 75px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt"><span style="font-size: 9pt">Adjusted EBITDA / Adjusted Financial Expenses lower than 3.50 but equal to or higher than 2.80;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt"><span style="font-size: 9pt">Adjusted Net Debt / Adjusted EBITDA equal to or lower than 3.80 but higher than 3.00; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt"><span style="font-size: 9pt">Other Onerous Debt / Adjusted EBITDA equal to or lower than 1.30 but higher than 1.00.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px"><span style="font-size: 9pt">C.</span></td>
    <td style="padding-right: 15.55pt; text-align: justify"><span style="font-size: 9pt">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:</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 75px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt"><span style="font-size: 9pt">require us to provide additional financial guarantees within a deadline specified by BNDES, which may not be less than 30 days;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt"><span style="font-size: 9pt">suspend the release of funds; and/or</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt"><span style="font-size: 9pt">declare the financings to be immediately due and payable.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
the amount that must pass through the blocked collateral account is R$274.4 million per month, not including the financial guarantees
for financing contract No. 08.2.0169.1.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The financial covenants
applicable to financing contract No. 08.2.0169.1 are the following:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px">&#160;</td>
    <td style="padding-bottom: 5pt; padding-left: 22.5pt; text-indent: -22.5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span><span style="font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </span><span style="font-size: 9pt">Adjusted EBITDA / Adjusted Net Operational Revenue equal to or higher than 38%;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; padding-left: 22.5pt; text-indent: -22.5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span><span style="font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </span><span style="font-size: 9pt">Adjusted EBITDA / Adjusted Financial Expenses equal to or higher than 2.35; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="padding-bottom: 5pt; padding-left: 22.5pt; text-indent: -22.5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span><span style="font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&#160; </span><span style="font-size: 9pt">Adjusted Net Debt / Adjusted EBITDA equal to or lower than 3.20.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Additionally, since 2018,
we are subject to financial covenants under the new financing agreements executed with <i>Caixa Econ&#244;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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt"><span style="font-size: 9pt">Adjusted EBITDA / Adjusted Financial Expenses, equal to or greater than 2.80;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt"><span style="font-size: 9pt">Adjusted Net Debt / Adjusted EBITDA, equal to or lower than 3.80;</span></td></tr>
  </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 5pt"><span style="font-size: 9pt">Other Onerous Debt / Adjusted EBITDA equal to or lower than 1.30.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#244;mica Federal </i>may request the anticipated payment of the entire loan.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The agreements with <i>Caixa
Econ&#244;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&#244;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The table below shows the
more restrictive covenants ratios and our financial covenants ratios as of December 31, 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The twenty-second, twenty-third,
twenty-fourth, twenty-sixth, twenty-seventh, twenty-eighth, twenty-ninth and thirtieth 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>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 43%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 27%; padding-right: 10pt; text-align: right"><span style="font-size: 8pt"><b>Restrictive Ratios</b></span></td>
    <td style="width: 3%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 27%; padding-right: 5.3pt; text-align: right"><span style="font-size: 8pt"><b>Ratio as of December 31, 2022</b></span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 5.35pt; line-height: 8.25pt"><span style="font-size: 8pt">Adjusted EBITDA / Adjusted financial expenses</span></td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">Equal to or higher than 2.80:1.00</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.25pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">3.57</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt; line-height: 8.2pt"><span style="font-size: 8pt">EBITDA/Paid financial expenses</span></td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">Equal to or higher than 2.35:1.00</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.25pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">4.71</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 5.35pt; line-height: 8.2pt"><span style="font-size: 8pt">Adjusted net debt / Adjusted EBITDA</span></td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">Equal to or lower than 3.80:1.00</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.25pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">2.45</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt; line-height: 8.25pt"><span style="font-size: 8pt">Net debt/Adjusted EBITDA</span></td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">Equal to or lower than 3.50:1.0</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.25pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">2.35</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 5.35pt; line-height: 8.2pt"><span style="font-size: 8pt">Adjusted total debt / Adjusted EBITDA</span></td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">Lower than 3.65:1.00</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.25pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">2.61</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt; line-height: 8.2pt"><span style="font-size: 8pt">Other onerous debt<sup>1</sup>/ Adjusted EBITDA</span></td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">Equal to or lower than 1.30:1.00</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.25pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">0.31</span></td></tr>
  <tr style="vertical-align: top">
    <td style="background-color: #CCECFF; padding-left: 5.35pt; line-height: 8.25pt"><span style="font-size: 8pt">Adjusted current ratio</span></td>
    <td style="background-color: #CCECFF; padding-right: 10pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">Higher than 1.0</span></td>
    <td style="background-color: #CCECFF">&#160;</td>
    <td style="background-color: #CCEEFF; padding-right: 5.25pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">1.50</span></td></tr>
  </table>
<p style="font: 4.5pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-top: 4.6pt"><span style="font-size: 8pt; letter-spacing: -0.6pt">(1)</span></td>
    <td style="padding-top: 4.6pt; padding-right: 15.5pt"><span style="font-size: 8pt">&#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.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt 27.6pt">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022
and 2021, we complied with all the covenants of our loans and financing agreements.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Capital Requirements</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Capital Expenditures</i></b></p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 2022, we recorded R$5.4 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&#227;o
Paulo. We have budgeted investments in the amount of approximately R$26.2 billion from 2023 through 2027. For more information, see &#8220;Item
4.A. History and Development of the Company&#8212;Capital Expenditure Program.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Dividend Distributions</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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$872.2 million, R$644.3 million and R$272.0 million
in the fiscal years ended on December 31, <span style="letter-spacing: -0.15pt">2022, </span>2021 and 2020, respectively. For more information,
see &#8220;Item 7.B. Related Party Transactions&#8212;Dividends.&#8221;&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Judicial bonds</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022, we have judicial bonds issued in our favor in the
inflation adjusted amount of R$2,807.3 million, which are not recognized in our financial statements because of the difficulty to obtain
a reasonable estimate to measure such assets, due to the uncertainties related to the beginning and the end of the payments. Judicial
bonds are recognized upon the beginning of their receipt or when they are traded. For more information on judicial bonds, see Note 10
to our financial statements included in this annual report.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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  <tr style="vertical-align: top">
    <td style="width: 46px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>C.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>Research and Development, Patents and Licenses, Etc. </b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Research and innovation </i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 2022, we allocated R$36.5 million to Research, Development and Innovation (&#8220;RD&amp;I&#8221;),
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. We carry out several actions for the implementation of innovative technological solutions systematically
throughout our company. These solutions are aimed at improving construction and operational processes for water and wastewater systems,
water and wastewater treatment solutions, asset control and management, renewable energy generation processes, energy efficiency, user
relationship technologies, circular economy projects, waste reduction, and utilization methods, among others. These are solutions that
are in the scalability stage of technological development and have already passed the research and development phase. Some may even represent
new business opportunities.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In addition, based on programs
already in place in the power and gas sectors, we maintain a portfolio of prioritized projects with ARSESP in its Quadrennial Research
and Technological Development Program for Innovation in Basic Sanitation Services (the &#8220;PD&amp;I Program&#8221;), which requires
the application of the 0.05% of revenue to RD&amp;I projects. Accordingly, the first cycle of the program, covering the tariff cycle 2021-2024,
is ongoing, comprising 12 projects selected by ARSESP in the amount of R$37.8 million. For more information, see &#8220;&#8212;Tariff
Readjustment and Revisions.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Pursuant to our Technical
Cooperation agreement with IDB, we 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. The project is in its final development phase.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As a result of this activity,
proposals have been made to increase the resilience of the water supply systems, which corresponds to one of the components of the agreements
signed between the IDB and the State of S&#227;o Paulo, assigned for execution by us. It is complemented by two other sequential activities:
(i) Systematization of the process for public call for technological innovation projects, (ii) Development and implementation of a digital
platform for open innovation. Both are described in the Open Innovation chapter.</p>

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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#160;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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The sequential implementation
of integrated actions for liquid, solid and gaseous sewage treatment phases at the sewage treatment plant in the municipality of Franca
aims to optimize processes and transform the site into a resource recovery plant. Since 2018, a biogas upgrade project in this sewage
treatment plants has been producing biomethane for vehicle use as a result of the partnership with the Fraunhofer Institute <span style="letter-spacing: -0.5pt">in
</span>Stuttgart<span style="letter-spacing: -0.5pt">, </span>Germany. This sewage treatment plant treats an average of 500 liters per
second of sewage and produces around 2,500 m&#179; 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 are studying
the replication of the technology in six other large-scale sewage treatment plants located in the metropolitan region of S&#227;o Paulo
and in the state's countryside.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In addition, to enable
the commercialization of the biomethane produced, which is currently used to supply our fleet in the municipality of Franca, one of the
steps is its certification as a product in accordance with the requirements of the National Agency for Petroleum, Natural Gas and Biofuels
(&#8220;ANP&#8221;) Resolution No. 886/2022. To meet these requirements, a risk assessment study using The Hazard and Operability Study
Methodology is being carried out by us since 2021. This study focused on the quality of the upgrading system and should consider biogas
and biomethane quality monitoring and upgrading system facilities inspection. The final report will be submitted for ANP approval in 2023.
It is an important initiative aiming beyond a new source of income, a substitution of fossil fuels for clean energy; reduction of GHG
emissions, and inclusion of biomethane as a new fuel in the Brazilian energy matrix.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">At the same plant, we developed
and are operating a sludge dryer based on solar radiation, financed by 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 municipality of Franca sewage treatment plant received first place
in the 2019 edition of the <i>Ideas en Acci&#243;n</i> award of IDB.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">At the Barueri sewage treatment
plant, we implemented a plasma gasification system for the processing of sludge generated. A new gas treatment system was installed to
improve the quality of the gases generated. At the end of the process, this 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2021, the studies foreseen
in the partnership maintained with UNESP were concluded to assess the technical and environmental feasibility of using sludge from the
Water Treatment Plant as raw material for the base and sub-base of pavements. This corresponds to the first phase of a project which the
final objective is to add value to this by-product that would transform waste into a raw material to be used in pavements, demonstrating
its beneficial use and potential for additional revenue generation.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;o Paulo. This
is an example of a project fostered by studies developed internally by us. A major portion of this project also received financing from
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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: USP, Technological Institute of Aeronautics, UNIFESP, National Institute for Space Research and UNESP.
The partnership provides for a non-refundable financing of R$50 million, divided equally between us and FAPESP. The first and second collaborative
call for proposals to select projects to finance led to the filing of seven <span style="background-color: white">national patent applications
before the INPI, two international patent applications under the PCT&#8221; before the World Intellectual Property Organization</span>
and two software registration requests. The 12 projects selected in the 2022 third call for proposal are currently in the development
phase.</p>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 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">Another innovative project
that we have recently implemented is the Pinheiros River Oxygenation System. This project is being developed within the scope of the
Novo Rio Pinheiros Program, coordinated by the S&#227;o Paulo state government. The project consists of the implementation of an innovative
oxygenation technology called SDOx. This technology, unlike conventional aeration technologies, has the potential to transfer a greater
amount of oxygen to the water, through a supersaturated solution and its dispersion in the water. The goal of this project is to enhance
the natural self-purification process by artificially increasing the oxygen levels of the water. The project is in its first year of
operation, with satisfactory results in terms of the gradual increase in oxygen concentration in the upper channel of the river. This
test is intended to verify the technical-economic feasibility of the technology, with a view to replicating it in other water bodies
of different sizes in order to improve their quality.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Open Innovation</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, capable of presenting innovative solutions with technologies from the most
diverse productive sectors of the market aiming to improve our processes, products and services. Startups, specifically, are stimulated
by challenges and are made viable by proposing and validating solutions for the most varied problems, with the objective of achieving
scale and acceleration, with a positive impact for their new products and businesses. This is a pro-active measure to stimulate the sanitation
market that can lead to the development of solutions for our needs.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In order to add greater
efficiency to the Open Innovation process, and with the experience acquired from the Pitch Sabesp project, we have developed a study for
methodological systematization to execute public calls for the acquisition of innovative technological solutions in the context of a public
company, contracting the <i>Funda&#231;&#227;o Instituto de Administra&#231;&#227;o</i>to develop the work, which is in the final
phase of consolidation. This work also provided elements for another action in the same direction: the development of a digital platform
for access by the foreign market, aiming at proposing challenges for the capture of ideas and innovative technological solutions. These
two actions are complementary to the Technical Cooperation with the IDB mentioned above, in accelerating and enhancing our initiatives.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;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. In 2022, the first public call was carried out.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We publish the DAE Magazine,
a quarterly engineering journal published by a specialized team of opinion makers that in 2022 totaled more than 230 issues since its
first edition. This journal was indicated in the Qualis/CAPES system as &#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>

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    <td style="width: 46px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>D.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>Trend Information </b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
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    <td style="width: 2%; padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="width: 95%; padding-top: 0.05pt; padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">Our business, operations, and financial condition may continue to be affected by the COVID-19 pandemic and its consequences, as follows: </span></td></tr>
  </table>

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<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 2%; padding-top: 0.05pt; padding-bottom: 10pt">&#160;</td>
    <td style="width: 4%; padding-right: 15.1pt"><span style="font-family: Courier New, Courier, Monospace; font-size: 9pt">o</span></td>
    <td style="width: 91%; padding-top: 0.05pt; padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">The impact of the COVID-19 pandemic on the global economy and financial markets was significant in 2020 and 2021 and continued to a lesser extent in 2022. It also introduced new habits that impacted consumption and, as a result, our business. Although restrictions imposed to contain the spread of COVID-19 were lifted in 2022, various companies continue to adopt partial remote working regimes. This affected the volume of sales in the commercial, industrial and public categories which would have been higher had it not been for the partial remote working policies adopted by these companies. These changes and new habits could have a material adverse effect on our results of operations and financial condition. For more information, see &#8220;&#8212;A. Operating and Financial Review and Prospects Overview&#8212;Factors Affecting Our Results of Operations&#8212;General Factors Affecting our Business&#8221; and &#8220;Item 3.D. 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-19.&#8221; </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-top: 0.05pt; padding-bottom: 10pt">&#160;</td>
    <td style="padding-right: 15.1pt"><span style="font-family: Courier New, Courier, Monospace; font-size: 9pt">o</span></td>
    <td style="padding-top: 0.05pt; padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">In addition, the adverse macroeconomic impact of the COVID-19 pandemic in Brazil had a detrimental impact on many parts of Brazilian society and led to increased delinquencies which negatively impacted our results of operations. Our allowance for doubtful accounts increased by 21.5% for the year ended December 31, 2022 compared to the same period in 2021, and 43.4% for the year ended December 31, 2021, compared to the same period in 2020. </span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td colspan="2" style="padding-right: 15.1pt; text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-size: 9pt; background-color: white">On February 28, 2023, CDPED, which has authority over our corporate reorganization plan, agreed to proceed with arrangements for hiring consultancy services to study various structures for our proposed privatization. On April 10, 2023 the S&#227;o Paulo state government signed a contract with the IFC, an agency linked to the World Bank, which will act as the advisor in this process. </span><span style="font-size: 9pt">We are currently awaiting guidance from CDPED. As of the date of this annual report, a decision has not been made on the model for our potential privatization. We cannot assure that CDPED will give us guidance on our potential corporate reorganization, the terms of such guidance, or that any potential reorganization will not have a material adverse effect on our business, financial condition or results of operation. For more information, see &#8220;Item 3.D. Risk Factors&#8212; Risks Relating to Our Control by the State of S&#227;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;</span></p>
                                                                       <p style="margin-top: 0; margin-bottom: 0"><span style="font-size: 9pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td colspan="2" style="padding-right: 15.1pt; text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-size: 9pt">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. 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. For the program contracts that did not have established targets for the universalization of services by December 31, 2033, the targets were included by March 31, 2022, as required by the New Legal Framework for Basic Sanitation. Therefore, except in the Municipalities where the State shares ownership with the Municipalities, the renewal of these contracts, once they expire, will require a bidding process and, as such, we cannot guarantee that we will be able to maintain our current customer base and size of operations. If our potential privatization is implemented through a sale of the shares the State of S&#227;o Paulo holds in us, our current program contracts may be replaced with new concession contracts. For more information, see &#8220;Item 3.D. Risk Factors&#8212;Risks relating to Regulatory Environment&#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;</span></p>
                                                                       <p style="margin-top: 0; margin-bottom: 0"><span style="font-size: 9pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td colspan="2" style="padding-right: 15.1pt; text-align: justify"><span style="font-size: 9pt">Provisional Measure No. 1,154 of January 1, 2023 altered the attributes and structure of ANA and delegated to the Ministry of Cities the competence to implement basic sanitation actions and programs. Further, Federal Decree No. 11,333/2023 created the National Secretariat for Environmental Sanitation, linked to the Ministry of Cities, attributing to the National Secretariat for Environmental Sanitation competencies that were previously attributed exclusively to ANA. &#160;On April 5, 2023, the federal government issued Decree No. 11,467/2023, which delegated to ANA the power to issue reference norms for the sanitation sector, as originally established in the New Legal Framework for Basic Sanitation. The National Secretariat for Environmental Sanitation, is now responsible for issuing the guidelines for federal basic sanitation policy. Accordingly, ANA&#8217;s rules will apply to the basic sanitation sector nationwide, setting the guidelines for regulation and supervision by the regulatory entities at the state, municipal and regional level, and ensuring regulatory uniformity in the sector and legal certainty for the provision and regulation of services. ARSESP will be subject to these guidelines and will be required to incorporate any reference guidelines issued by ANA. We cannot guarantee that any potential changes to the regulatory framework of ARSESP will not have an adverse effect on our business, financial condition or results of operations. For more information, see &#8220;Item 3.D. Risk Factors&#8212;Risks relating to Regulatory Environment&#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;&#8212;Pursuant to the New Legal Framework for Basic Sanitation, ANA will be responsible for issuing reference norms. Any non-compliance by municipalities or sanitation operators will prevent them from accessing financings and sources of funds managed or operated by the federal government.&#8221;</span></td></tr>
  </table>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 2%; padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="width: 95%; padding-right: 15.1pt; text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-size: 9pt">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. For more information, see &#8220;Item 3.D. Risk Factors&#8212; Risks Relating to Environmental Matters and Physical and Transition Climate Risks &#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.D. Risk Factors&#8212; Risks Relating to Environmental Matters and Physical and Transition Climate Risks &#8212; Droughts, such as the 2014 &#8211; 2015 water crisis, can cause a material impact on consumption habits and, consequently, on our business, financial condition or results of operations.&#8221; The 2020-2021 and 2021-2022 rainy season, which ended in September 2021 and September 2022, respectively, recorded below-average rainfall compared to the expected long-term average. The investments made by us in water, including interconnections and a construction of a new Water System since the 2014 &#8211; 2015 water crisis proved to be effective in providing operational resilience and the ability to satisfactorily overcome the below average rainfall we face throughout 2020-2021 and 2021-2022 rainy season. Although we are taking actions to mitigate the risks involving climate change and extreme weather conditions, we cannot predict all of the effects of extreme weather events, therefore making it difficult to estimate the resources needed to implement any actions to mitigate these effects. We may be required to make substantial investments or incur substantial costs for their remediation, which may have a material adverse impact on our business, financial conditions or results of operations. If there are consecutive periods of drought, we may have to adopt measures to mitigate the impacts and maintain the water supply in its area of operation.</span></p>
                                                                       <p style="margin-top: 0; margin-bottom: 0"><span style="font-size: 9pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; text-align: justify"><p style="margin-top: 0; margin-bottom: 0"><span style="font-size: 9pt">There are uncertainties arising from the implementation of our New Tariff Structure. The New Tariff Structure was expected to be adopted as of 2022. However, on March 17, 2022, ARSESP published Resolution No. 1,278 which postponed the implementation of the New Tariff Structure until the resolution of outstanding definitions necessary for its implementation. On March 1, 2023 ARSESP, published Resolution No. 1,388 setting out the regulatory agenda for 2023-2024. As part of this agenda, a public consultation is scheduled for the first half of 2024 which aims to implement the postponed New Tariff Structure. However, On April 6, 2023, ARSESP published Resolution No. 1,395 which revoked Resolution No. 1,278 and maintained the current Tariff Structure. A new tariff structure will be implemented following the public consultation scheduled for the first half of 2024. The transitional period 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 as of the moment it will be implemented. For more information, see &#8220;Item 3.D. 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&#227;o Paulo has undergone over the past decades.&#160;&#160;Any updates to the tariff structure may lead to uncertainties in the market as well as unpredictability about our future revenues.&#8221;</span></p>
                                                           <p style="margin-top: 0; margin-bottom: 0"><span style="font-size: 9pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; text-align: justify"><span style="font-size: 9pt">Global macroeconomic factors, such as the developments in respect of the ongoing war between Russia and Ukraine and fluctuations in inflation, interest rates and exchange rates, as well as any resulting effects on the global economy and capital markets may have a material effect on our revenues, income from continuing operations, profitability, liquidity, capital resources and the price of our securities. For more information, see &#8220;Item 3.D. Risk Factors&#8212;Risks relating to Brazil.&#8221;</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 35.4pt">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.D. Risk Factors&#8221; for a description of certain factors that could affect our industry and our own performance
in the future.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 35.4pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 45px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>E.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>Off-Balance Sheet Arrangements</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We had no off-balance sheet
arrangements as of December 31, 2022.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 45px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>F.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>Tabular Disclosure of Contractual Obligations</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our debt obligations and
other contractual obligations as of December 31, 2022 were as follows:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 23%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 13%; padding-right: 3.4pt; text-align: right; line-height: 8.85pt"><span style="font-size: 8pt"><b>Less than 1 year </b></span></td>
    <td style="border-bottom: black 1pt solid; width: 16%; padding-right: 3.65pt; text-align: right; line-height: 8.85pt"><span style="font-size: 8pt"><b>&#160;1-3 years </b></span></td>
    <td style="border-bottom: black 1pt solid; width: 16%; padding-right: 4.45pt; text-align: right; line-height: 8.85pt"><span style="font-size: 8pt"><b>&#160;3-5 years </b></span></td>
    <td style="border-bottom: black 1pt solid; width: 16%; padding-right: 4.1pt; text-align: right; line-height: 8.85pt"><span style="font-size: 8pt"><b>&#160;More than 5 years </b></span></td>
    <td style="border-bottom: black 1pt solid; width: 16%; padding-right: 0.35pt; text-align: right; line-height: 8.85pt"><span style="font-size: 8pt"><b>&#160;Total </b></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right; line-height: 8.1pt"><span style="font-size: 8pt">(in millions of <i>reais</i>)</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Loans and financing</span></td>
    <td style="padding-right: 7.5pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">2,246.0</span></td>
    <td style="padding-right: 6.9pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">4,230.9</span></td>
    <td style="padding-right: 8.3pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">4,736.7</span></td>
    <td style="padding-right: 7.65pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">7,745.0</span></td>
    <td style="padding-right: 4.35pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">18,958.6</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Estimated interest payments<sup>(1)</sup></span></td>
    <td style="padding-right: 7.5pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">1,394.3</span></td>
    <td style="padding-right: 6.9pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">3,300.5</span></td>
    <td style="padding-right: 8.3pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">2,587.9</span></td>
    <td style="padding-right: 7.65pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">5,677.8</span></td>
    <td style="padding-right: 4.35pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">12,960.5</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 6pt; line-height: 8.25pt"><span style="font-size: 8pt">Accounts payable to suppliers and contractors</span></td>
    <td style="padding-right: 7.5pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">430.9</span></td>
    <td style="padding-right: 6.95pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">-</span></td>
    <td style="padding-right: 8.3pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">-</span></td>
    <td style="padding-right: 7.65pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">-</span></td>
    <td style="padding-right: 4.35pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">430.9</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Services payable</span></td>
    <td style="padding-right: 7.5pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">723.2</span></td>
    <td style="padding-right: 6.95pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">-</span></td>
    <td style="padding-right: 8.3pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">-</span></td>
    <td style="padding-right: 7.65pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">-</span></td>
    <td style="padding-right: 4.35pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">723.2</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Program contract commitments</span></td>
    <td style="padding-right: 7.5pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">100.0</span></td>
    <td style="padding-right: 6.9pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">2.3</span></td>
    <td style="padding-right: 8.3pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">2.3</span></td>
    <td style="padding-right: 7.65pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">12.4</span></td>
    <td style="padding-right: 4.35pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">117.0</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Purchase obligations<sup>(2)</sup></span></td>
    <td style="padding-right: 7.5pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">4,568.0</span></td>
    <td style="padding-right: 6.9pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">4,505.0</span></td>
    <td style="padding-right: 8.3pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">1,424.8</span></td>
    <td style="padding-right: 7.65pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">830.2</span></td>
    <td style="padding-right: 4.35pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">11,328.0</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 6pt; line-height: 8.25pt"><span style="font-size: 8pt"><b>Total</b></span></td>
    <td style="padding-right: 7.5pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt"><b>9,462.4</b></span></td>
    <td style="padding-right: 6.9pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt"><b>12,038.7</b></span></td>
    <td style="padding-right: 8.3pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt"><b>8,751.7</b></span></td>
    <td style="padding-right: 7.65pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt"><b>14,265.4</b></span></td>
    <td style="padding-right: 4.35pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt"><b>44,518.2</b></span></td></tr>
  </table>
<p style="font: 8.5pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%; padding-top: 0.05pt"><span style="font-size: 8pt; letter-spacing: -0.6pt">(1)</span></td>
    <td style="width: 94%; padding-top: 0.05pt; padding-right: 15.5pt; text-align: justify"><span style="font-size: 8pt">Estimated interest payments on loans and financing were determined considering the interest rates as of December 31, 2022. 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.</span></td></tr>
  </table>
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%"><span style="font-size: 8pt; letter-spacing: -0.6pt">(2)</span></td>
    <td style="width: 94%; text-align: justify"><span style="font-size: 8pt">The purchase obligations are the contractual obligations of investments and expenses.</span></td></tr>
  </table>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 8.5pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, 2022, see Note
17 to our financial statements as of December 31, 2022 and 2021 and for the years ended December 31, 2022, 2021 and 2020, included elsewhere
in this annual report.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_008"></span>&#160;</td>
    <td style="width: 145px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000"><b>ITEM 6.</b></span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt"><b>DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES </b></span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 1%">&#160;</td>
    <td style="width: 3%"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>A.</b></span></td>
    <td style="width: 96%"><span style="font-size: 9pt"><b>Directors and Senior Management</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 12pt 0 10pt; text-align: justify; text-indent: 0.25in">Under our bylaws and
Brazilian Corporate Law, we are managed by our Board of Directors (<i>Conselho de Administra&#231;&#227;o</i>), which currently consists
of <span style="letter-spacing: -0.25pt">ten </span>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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. For more information, see &#8220;Item 3.D. Risk Factors&#8212;Risks Relating to
Our Control by the State of S&#227;o Paulo&#8212; We are controlled by the State of S&#227;o Paulo, whose interests may differ from
the interests of non-controlling shareholders, including holders of ADSs.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>Board of Directors</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 and Federal Laws No. 13,303/2016
and No. 6.404/1976, our employees have the option to elect one member of our Board of Directors. Accordingly, we supported the unions
in the first election of the member of our Board of Directors representing the employees, which was concluded on August 18, 2021. Provided
the conformity with the candidacy requirements and the electoral process as verified by our Eligibility and Advisory Committee, the representative
was announced to our shareholders, who met and elected the directors with a two-year term, at the General Shareholders&#8217; Meeting,
which took place on April 28, 2022. In addition, pursuant to Brazilian Corporate Law, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">All the current members
of our Board of Directors were elected at the annual shareholders&#8217; meeting held on April 28, 2022 and joined our Board of Directors
on May 2, 2022, except for Andr&#233; Gustavo Salcedo Teixeira Mendes, who was elected on January 12, 2023 and joined our Board of Directors
on January 13, 2023. The tenure of all the directors will end <span style="letter-spacing: -0.15pt">after </span>our annual shareholders&#8217;
meeting to be held in April 2024 when the current members are expected to be reelected. Currently, we have five members considered independent
under the <i>Novo Mercado</i> rules and Federal Law No. 13,303/16.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On March 27, 2023 we published our management proposal setting out the matters
to be discussed at our Ordinary and Extraordinary General Shareholders' meeting to be held on April 28, 2023. In accordance with the recommendation
from our controlling shareholder, we are proposing to replace all board members, except for four (the director appointed by the employees,
the minority shareholders and the CEO, who is part of the Board of Directors as long as he is the CEO, and one other). These changes are
subject to obtaining approval at the shareholders' meeting. We cannot predict the impact of these or any other potential future changes
to the Board of Directors on our business, financial condition or results of operation and whether such changes will be the interests
of other minority shareholders, including ADR holders.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The following are the names,
ages, positions, dates of election, date of entry and brief biographical descriptions of the current members of our Board of Directors:</p>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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  <tr>
    <td style="padding-left: 5.35pt; line-height: 8.2pt"><span style="font-size: 8pt">Mario Engler Pinto Junior</span></td>
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    <td style="text-align: center; line-height: 8.2pt"><span style="font-size: 8pt">66</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">Chairman</span></td>
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    <td style="padding-right: 5.3pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">April 28, 2022</span></td>
    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">May 2, 2022</span></td></tr>
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    <td style="padding-left: 5.35pt; line-height: 8.2pt"><span style="font-size: 8pt">Claudia Polto da Cunha</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center; line-height: 8.2pt"><span style="font-size: 8pt">55</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">Member</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-right: 5.3pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">April 28, 2022</span></td>
    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">May 2, 2022</span></td></tr>
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    <td style="padding-left: 5.35pt; line-height: 8.2pt"><span style="font-size: 8pt">Ronaldo Coppa</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center; line-height: 8.2pt"><span style="font-size: 8pt">66</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">Employee Representative Member</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-right: 5.3pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">April 28, 2022</span></td>
    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">May 2, 2022</span></td></tr>

<tr style="background-color: #CCEEFF">
    <td style="padding-left: 5.35pt; line-height: 8.2pt"><span style="font-size: 8pt">Francisco Luiz Sibut Gomide</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center; line-height: 8.2pt"><span style="font-size: 8pt">77</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">Independent Member<sup>(1)</sup></span></td>
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    <td style="padding-right: 5.3pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">April 28, 2022</span></td>
    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">May 2, 2022</span></td></tr>
  <tr>
    <td style="padding-left: 5.35pt; line-height: 8.2pt"><span style="font-size: 8pt">Francisco Vidal Luna</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center; line-height: 8.2pt"><span style="font-size: 8pt">76</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">Independent Member<sup>(1)</sup></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-right: 5.3pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">April 28, 2022</span></td>
    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">May 2, 2022</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 5.35pt; line-height: 8.2pt; text-indent: 0.9pt"><span style="font-size: 8pt">Leonardo Augusto de Andrade Barbosa</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center"><span style="font-size: 8pt">46</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">Member</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-right: 5.3pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">April 28, 2022</span></td>
    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">May 2, 2022</span></td></tr>
  <tr>
    <td style="padding-left: 5.35pt; line-height: 8.2pt"><span style="font-size: 8pt">Lu&#237;s Eduardo Alves de Assis</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center; line-height: 8.2pt"><span style="font-size: 8pt">66</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">Independent Member<sup>(1)</sup></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-right: 5.3pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">April 28, 2022</span></td>
    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">May 2, 2022</span></td></tr>
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    <td style="padding-left: 5.35pt; line-height: 8.25pt"><span style="font-size: 8pt">Marcelo Munhoz Auricchio</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center; line-height: 8.25pt"><span style="font-size: 8pt">52</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">Independent Member<sup>(1)(2)</sup></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-right: 5.3pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">April 28, 2022</span></td>
    <td style="text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">May 2, 2022</span></td></tr>
  <tr>
    <td style="padding-left: 5.35pt; line-height: 8.2pt"><span style="font-size: 8pt">Wilson Newton de Mello Neto</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center; line-height: 8.2pt"><span style="font-size: 8pt">51</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">Independent Member<sup>(1)(3)</sup></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-right: 5.3pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">April 28, 2022</span></td>
    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">May 2, 2022</span></td></tr>
  <tr>
    <td style="padding-left: 5.35pt; line-height: 8.2pt"><span style="font-size: 8pt">Andr&#233; Gustavo Salcedo Teixeira Mendes</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: center; line-height: 8.2pt"><span style="font-size: 8pt">45</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">Member</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="padding-right: 5.3pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">January 12, 2023</span></td>
    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">January 13, 2023</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%; padding-top: 0.05pt"><span style="font-size: 8pt; letter-spacing: -0.05pt">(1)</span></td>
    <td style="width: 94%; padding-top: 0.05pt"><span 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.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-top: 0.05pt"><span style="font-size: 8pt; letter-spacing: -0.05pt">(2)</span></td>
    <td style="padding-top: 0.05pt"><span style="font-size: 8pt">Member appointed by the minority shareholders.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-top: 0.05pt"><span style="font-size: 8pt; letter-spacing: -0.05pt">(3)</span></td>
    <td style="padding-top: 0.05pt"><span style="font-size: 8pt">Independent member since November 29, 2021.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 12pt 0 10pt; text-align: justify; text-indent: 0.25in"><i>Mario Engler Pinto
Junior. </i>Mr. Engler has been the Chairman of our Board of Directors since May 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 USP.
Mr Engler is now a professor at FGV Law School, and the coordinator for the Executive Master Program, where he conducts legal research
regarding contractual and corporate arrangements in the public and private sectors. Mr Engler has been a lawyer since 1979 and served
for 30 years as public attorney for the State of S&#227;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 companies.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Claudia Polto da Cunha</i>.
Mrs. Cunha has been a member of our Board of Directors since May 2020, having previously served in the same position from 2014 to 2016.
She holds a master's degree in Administrative Law from USP, and an undergraduate law degree from the same institution. She has been a
state attorney since 1991 and served as Deputy State Attorney General of the State between 2020 and 2022. She currently serves as Advisory
Attorney, responsible for coordinating companies and foundations. She is also Chairwoman of the Board of Directors of <i>Companhia Paulista
de Securitiza&#231;&#227;o</i> and member of the Board of Directors of <i>Empresa Metropolitana de Transportes Urbanos de S&#227;o
Paulo</i> (&#8220;EMTU&#8221;), 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 (&#8220;CODEC&#8221;), from 2006 to 2016, and
Advisor to the Attorney-General of S&#227;o Paulo from 1995 to 2006. Mrs. Cunha was also a member of the Board of Directors of <i>Companhia
do Metropolitano de S&#227;o Paulo</i> (&#8220;METRO&#8221;) from 2007 to 2012, and Executive Officer at <i>Companhia Paulista de Parcerias
</i>(&#8220;CPP&#8221;), from 2006 to 2016<span style="font-family: Arial, Helvetica, Sans-Serif">.</span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Ronaldo Coppa. </i>Mr.
Coppa has been an employee representative member of our Board of Directors since May 2022. He has a degree in Economics and a Master&#8217;s
of Business Administration (&#8220;MBA&#8221;) in Controllership and Public Management, both from USP. Mr. Coppa has a long career at
Sabesp, having worked with us since 1999 in managerial positions in the Controllership, Economic-Financial and Business Unit areas in
the Metropolitan Office.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Francisco Luiz Sibut
Gomide. </i>Mr. Gomide has been an independent member of our Board of Directors since May 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&#225; (<i>Universidade Federal do Paran&#225;</i> &#8211; &#8220;UFPR&#8221;) and a PhD in Hydrology and Water Resources
from the Colorado State University. He was the Minister of Mines and Energy in 2002, <span style="letter-spacing: -0.15pt">the </span>CEO
of Esp&#237;rito Santo Centrais El&#233;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&#225;
(<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 UFPR from 1970 to 1995. Between 1969 and 1982, he was a hydraulic engineer and hydrologist
at the Energy Company of Paran&#225;.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Francisco Vidal Luna</i>.
Mr. Luna has been an independent member of our Board of Directors since May 2013<span style="letter-spacing: -0.35pt">. Mr. Luna was also</span>
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 USP and is a retired professor at 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&#227;o Paulo. He has
also worked at the Treasury Department for the State of S&#227;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, member of the Board of Directors and member of the Audit Committee
of Gafisa, and member of the Audit Committee of the Petrobr&#225;s Conglomerate. He is currently a member of the Audit Committee of
Desenvolve SP, a member of the Board of Trustees of the <i>Funda&#231;&#227;o Faculdade de Medicina </i>&#8211; FFM and a member of
the Board of Trustees of <i>Funda&#231;&#227;o Instituto de Pesquisas Econ&#244;micas </i>(&#8220;FIPE&#8221;).</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Leonardo Augusto de
Andrade Barbosa</i>. Mr. Barbosa has been a member of our Board of Directors since December 2021. He holds a bachelor&#8217;s degree in
Law from UFMG, a master&#8217;s and a PhD degree from the University of Bras&#237;lia (<i>Universidade de Bras&#237;lia</i> &#8211;
&#8220;UnB&#8221;), and a post doctorate at the University of Michigan Law School. He currently serves as Head of Institutional Relationships
at the National Confederation of Financial Institutions (CNF). He is a professor on the Professional Master in Legislative Studies course
at the House of Representatives&#8217; School of Government. Mr Barbosa is also a legislative attorney (on a leave of absence) at the
House of Representatives, where he has performed several functions, including Clerk of the House between May 2018 and February 2021, Deputy
Clerk for Technical and Legal Advice, Head of the Legal Counsel for the Office of the Clerk, Chief Advisor for Official Conduct (2009-2010),
and Chief of Staff of the Minority Leadership (2005-2006).</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Lu&#237;s Eduardo
Alves de Assis.</i> Mr. Assis has been an independent member of our Board of Directors since January 2021. He holds a degree in Economics
from the University of S&#227;o Paulo, a master&#8217;s degree from the State University of Campinas and an MBA from Scuola Superiore
Enrico Mattei, Milan, Italy. He is currently president of Fator Seguradora and a contributor to the newspaper O Estado de S&#227;o Paulo.
Mr. Assis was an independent member of our Board of Directors from May 2014 to May 2020 and a member of our Audit Committee from May 2016
to May 2020. He was the director of Monetary Policy at the Central Bank of Brazil, professor at the Department of Economics at Pontifical
Catholic University of S&#227;o Paulo (<i>Pontif&#237;cia Universidade Cat&#243;lica de S&#227;o Paulo </i>&#8211; &#8220;PUC-SP&#8221;)
and FGV S&#227;o Paulo. 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.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Marcelo Munhoz Auricchio.
</i>Mr. Auricchio has been an independent member of our Board of Directors since May 2022. He holds a degree in Entrepreneurial Management
and Electronics from <i>Universidade Paulista</i> and is completing an MBA in Value Investing. Mr. Auricchio has over 36 years of experience
in the industrial sector. He built his career at the Mahle Metal Leve Group and was a partner and director of Safety/Robotics at the M&#243;dena
Contric Group from 2010 to May 2022. He has also been member of the Board of Directors, Coordinator of the Operations Committee, and Coordinator
of the Photovoltaic Committee of the Eternit Group since 2011, a member of the Board of Directors of the Paranapanema Group since April
2022, Chairman of the Board of Directors of Mineradora SAMA since 2022, and was an alternate member of the Fiscal Council of the Unipar
Group in 2017.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Wilson Newton de Mello
Neto</i>. Mr. de Mello Neto has been a member of our Board of Directors since October 2019 and is an independent member of our Board of
Directors since November 2021. He is also a member of our Audit Committee since December 2021. He holds a bachelor&#8217;s degree in Law
from PUC-SP. He was the CEO of <i>Investe S&#227;o Paulo </i>from April 2019 to May 2021. 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&#231;&#227;o Brasileira de Supermercados</i>) from May 2004 to
April 2007; member of the Executive Board of the Brazilian Association of Advertisers (<i>Associa&#231;&#227;o Brasileira de Anunciantes</i>)
from May 2015 to March 2019; and Chairman of the Board of Directors of the Brazilian Food Industry Association (<i>Associa&#231;&#227;o
Brasileira da Ind&#250;stria de Alimentos</i>) from March 2018 to March 2019.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Andr&#233; Gustavo
Salcedo Teixeira Mendes. </i>Mr. Mendes has been a member of our Board of Directors since January 2023. He received a bachelor&#8217;s
degree in Electrical and Production Engineering from the Pontif&#237;cia Universidade Cat&#243;lica of Rio de Janeiro (&#8220;PUC-Rio&#8221;),
a master&#8217;s degree in Electrical Engineering from PUC-Rio, an MBA in Public-Private Partnerships and Concessions from <i>Funda&#231;&#227;o
Escola de Sociologia e Pol&#237;tica de S&#227;o Paulo</i>, and has certifications CGA, from the Brazilian Financial and Capital Markets
Association (<i>Associa&#231;&#227;o Brasileira das Entidades dos Mercados Financeiro e de Capitais</i>), and CP&#179;P-F, from APMG
International. Mr. Mendes was Chief Financial Officer of Akad Seguros (2022), New Business Executive Officer of Igu&#225; Saneamento
(2019-2021), an independent consultant for Climate Bonds Initiative (2020-2021) and worked at BNDES (2003-2019) where he held several
positions. Mr. Mendes has significant experience in capital markets, with emphasis on infrastructure finance, public-private partnerships,
mergers and acquisitions, and new business structuring.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Board of Executive Officers</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On March 27, 2023, we published our management proposal which outlines the
matters to be discussed at our Ordinary and Extraordinary General Shareholders' meeting to be held on April 28, 2023. One of the matters
that will be voted on at the meeting, is an amendment to our Bylaws to include a further executive officer and rearrange the responsibilities
assigned to each officer. Once the proposal is approved, our board of executive officers will be composed of the following seven executive
officers: Chief Executive Officer, People and Corporate Management Officer, Chief Financial and Investor Relations Officer, Engineering
and Innovation Officer, Regulation and New Business Officer, Operation and Maintenance Officer and Customer Officer.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The following are the names,
ages, positions, dates of election, date of entry and brief biographical descriptions of our board of executive officers:</p>


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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: black 1pt solid; width: 26%; padding-right: 10pt; padding-left: 10pt; line-height: 8.8pt"><span style="font-size: 8pt"><b>Executive Officer</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 7%; padding-right: 10pt; padding-left: 10pt; text-align: center; line-height: 8.8pt"><span style="font-size: 8pt"><b>Age</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 30%; padding-right: 10pt; padding-left: 10pt; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>Position</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 19%; padding-right: 10pt; padding-left: 10pt; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>Date Elected</b></span></td>
    <td style="border-bottom: black 1pt solid; width: 15%; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>Date of Entry</b></span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-right: 10pt; padding-left: 10pt; line-height: 8.2pt"><span style="font-size: 8pt">Andr&#233; Gustavo Salcedo Teixeira Mendes</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; padding-left: 10pt; text-align: center; line-height: 8.2pt"><span style="font-size: 8pt">45</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; padding-left: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">Chief Executive Officer</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; padding-left: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">January 12, 2023</span></td>
    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">January 13, 2023</span></td></tr>
  <tr>
    <td style="padding-right: 10pt; padding-left: 10pt; line-height: 8.25pt"><span style="font-size: 8pt">Sabrina de Menezes Correa Furstenau Sabino</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; padding-left: 10pt; text-align: center"><span style="font-size: 8pt">43</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; padding-left: 10pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">Corporate Management Officer</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; padding-left: 10pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">February 9, 2023</span></td>
    <td style="text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">February 10, 2023</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-right: 10pt; padding-left: 10pt; line-height: 8.2pt"><span style="font-size: 8pt">Paula Alessandra Bonin Costa Violante</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; padding-left: 10pt; text-align: center; line-height: 8.2pt"><span style="font-size: 8pt">53</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; padding-left: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">Technology, Enterprises and Environment Officer</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; padding-left: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">January 30, 2023</span></td>
    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">February 9, 2023</span></td></tr>
  <tr>
    <td style="padding-right: 10pt; padding-left: 10pt; line-height: 8.15pt"><span style="font-size: 8pt">Bruno Magalh&#227;es D&#8217;Abadia</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; padding-left: 10pt; text-align: center; line-height: 8.2pt"><span style="font-size: 8pt">36</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; padding-left: 10pt; text-align: right; line-height: 8.15pt"><span style="font-size: 8pt">Regional Systems Officer</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; padding-left: 10pt; text-align: right; line-height: 8.15pt"><span style="font-size: 8pt">January 30, 2023</span></td>
    <td style="text-align: right; line-height: 8.15pt"><span style="font-size: 8pt">February 24, 2023</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-right: 10pt; padding-left: 10pt; line-height: 8.2pt"><span style="font-size: 8pt">Catia Cristina Teixeira Pereira</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; padding-left: 10pt; text-align: center; line-height: 8.2pt"><span style="font-size: 8pt">49</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; padding-left: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">Chief Financial Officer and Investor Relations Officer</span></td>
    <td style="text-align: right">&#160;</td>
    <td style="padding-right: 10pt; padding-left: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">February 9, 2023</span></td>
    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">March 1, 2023</span></td></tr>
  <tr>
    <td style="padding-right: 10pt; padding-left: 10pt; line-height: 8.2pt"><span style="font-size: 8pt">Roberval Tavares de Souza</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; padding-left: 10pt; text-align: center; line-height: 8.2pt"><span style="font-size: 8pt">51</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; padding-left: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">Metropolitan Region Officer</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; padding-left: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">January 30, 2023</span></td>
    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">February 9, 2023</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>&#160;</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Andr&#233; Gustavo
Salcedo Teixeira Mendes. </i>See Mr Mendes&#8217;s curriculum vitae in &#8220;Board of Directors.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Sabrina de Menezes Correa
Furstenau Sabino.</i> Mrs. Menezes received a degree in International Relations from Pontif&#237;cia Universidade Cat&#243;lica de
Minas Gerais and has built a career that combines the experiences of people and business management. She was Head of Talent Acquisition
and Management (2020 to 2022) at XP Inc, Head of Research (2017 to 2019) at Egon Zehnder International, Project Leader (2010 to 2017)
at Falconi Consultores de Resultado, having worked on productivity, organizational structure, strategic and operating planning projects
at several companies, such as Petrobras, Paranapanema, Companhia Energ&#233;tica de Bras&#237;lia, Vale, and TAM, as well as in public
bodies such as the Education Secretariat of Minas Gerais (Secretaria de Educa&#231;&#227;o de Minas Gerais) and the Office of the
Chief of Staff of Rio de Janeiro.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Paula Alessandra Bonin
Costa Violante. </i>Mrs. Violante received a bachelor&#8217;s degree in Chemical Engineering from Universidade Federal de S&#227;o Carlos,
a master&#8217;s degree in Civil Engineering (hydraulics and sanitation) from Escola de Engenharia de S&#227;o Carlos at Universidade
de S&#227;o Paulo and a supervised master&#8217;s degree from CIRSEE (<i>Centre International de Recherche Sur L&#8217;Eau et L&#8217;Environnement</i>)
of SUEZ &#8211; France. She also attended a Controllership and Finance course at <i>Funda&#231;&#227;o Instituto de Pesquisas Cont&#225;beis,
Atuariais e Financeiras</i> (&#8220;FIPECAFI&#8221;) and a Business Development Program from <i>Funda&#231;&#227;o Dom Cabral</i>
(in company). Mrs. Violante was an Engineering and Operational Development Officer at Igu&#225; Saneamento (2019 to January 2023) and
an Operations Officer at SPAT (2017 to December 2018). She also worked in operational technical support in concession contracts for Mexico
and Angola at Odebrecht Ambiental (September 2016 to July 2017). She was Contract Officer for several concessions in the State of S&#227;o
Paulo and State of Esp&#237;rito Santo, in addition to having worked in corporate engineering (January 2009 and November 2013) at Foz
do Brasil. She was a volunteer, as a senior examiner and rapporteur for management awards: Iberoamericano Award and Brazilian National
Quality Award. She actively participated in groups and technical chambers of hydrographic basins, in the contracts she worked in.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Bruno Magalh&#227;es
D&#8217;Abadia.</i> Mr. D&#8217;Abadia received a bachelor&#8217;s degrees in Mechatronics Engineering from UnB and in Accounting from
Uninter, an MBA in Production Engineering from Centro Universit&#225;rio de An&#225;polis, an MBA in Stock Market Analysis from <i>Instituto
Brasiliero de Mercado de Capitas</i> (&#8220;IBMEC&#8221;), and a master&#8217;s degree in Economics from UnB. Mr. D&#8217;Abadia was
a State Secretary for the Administration of Goi&#225;s (August 2019 to November 2022), the Chair of the National Council of the Government&#8217;s
Secretaries of State (May 2022 to November 2022), a legislative consultant of public finance (January 2015 to January 2019 and November
2022 to January 2023), the Chair of the Fiscal Council of Companhia de Saneamento de Goi&#225;s (February 2020 to January 2023), a member
of the Fiscal Council of Companhia de Investimentos e Parcerias do Estado de Goi&#225;s (August 2019 to January 2023), the Chair of
the Board of Directors of Companhia de Investimentos e Parcerias do Estado de Goi&#225;s (March 2019 to August 2019), a member of the
Board of Directors of Companhia de Saneamento de Goi&#225;s (April 2019 to August 2019), and an external control auditor at Brazilian
Federal Court of Auditors (March 2012 to January 2015) and engineer at Petrobras (September 2008 to October 2010), among others.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Catia Cristina Teixeira
Pereira. </i>Mrs. Pereira received a bachelor&#8217;s degree in Economics from <i>Universidade Federal Fluminense</i>, an MBA in Finance
from IBMEC, an MBA in Controllership and Finance from <i>Universidade Federal Fluminense</i>, and an MBA in Economic Engineering from
<i>Universidade do Estado do Rio de Janeiro</i>. She worked at Ball as Chief Financial Officer (March 2021 to February 2022), was a Director
of the Center of Shared Services for South America, for structuring and implementation (July 2018 to March 2021), and Treasury Manager
for South America (2006 to June 2018). She was also Treasury Control and Planning Manager (2003 to 2006) and Treasury Coordinator (2000
to 2003) at Embratel, among other position. She has a Black Belt Six Sigma certification and participated in several courses, training
sessions, and conferences on finance, strategy, and leadership in Brazil and abroad and, in November 2022, she concluded the Board of
Directors Member course of the <i>Instituto Brasileiro de Governan&#231;a Corporativa</i>.</p>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 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"><i>Roberval Tavares de
Souza. </i>Mr. Souza received a bachelor&#8217;s degree in Civil Engineering from Mogi das Cruzes University (<i>Universidade de Mogi
das Cruzes</i>), a specialization degree in Basic Sanitation Engineering from Faculdade de Sa&#250;de P&#250;blica at <i>Universidade
de S&#227;o Paulo</i>, an MBA in Business Management from FGV, and attended extension courses in Innovation Leadership at Massachusetts
Institute of Technology. Mr. Souza is sanitation consultant (2022), worked at Sabesp from 1992 and 2021, in several management positions,
such as Head of Central Business Unit and Head of South Business Unit, Interception and Isolated Systems Manager at the Sewage Treatment
Business Unit, Administrative and Finance Manager at the Sewage Treatment Business Unit, Regional Manager of Operation, Maintenance,
and Commercial Department of the East Business Unit. He was also a president of the S&#227;o Paulo Institute in Management Excellence
(<i>Instituto Paulista de Excel&#234;ncia em Gest&#227;o</i>) (2012 to 2014) and president of the Brazilian Association of Sanitation
and Environmental Engineering (<i>Associa&#231;&#227;o Brasileira de Engenharia Sanit&#225;ria e Ambiental</i>) (2016 to 2020).</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 20px">&#160;</td>
    <td style="width: 45px; padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>B.</b></span></td>
    <td style="padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Compensation</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 Resolution No. 80 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2022, 2021 and 2020,
the aggregate compensation, including taxes, social contribution charges and 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$7.5 million, R$7.8 million and R$
7.9 million, respectively.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="width: 63%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; width: 11%; padding-top: 2.75pt; padding-right: 3.9pt; text-align: right; line-height: 9.1pt"><span style="font-size: 8pt"><b>2022</b></span></td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; width: 11%; padding-top: 2.75pt; padding-right: 1.5pt; text-align: right; line-height: 9.1pt"><span style="font-size: 8pt"><b>2021</b></span></td>
    <td style="border-top: black 1pt solid; width: 1%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; width: 13%; padding-top: 2.75pt; padding-right: 5.1pt; text-align: right; line-height: 9.1pt"><span style="font-size: 8pt"><b>2020</b></span></td></tr>
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td colspan="5" style="vertical-align: bottom; padding-right: 3.9pt">&#160;</td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.05pt"><span style="font-size: 8pt"><b>Total compensation per administrative body</b></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right; vertical-align: bottom; padding-right: 3.9pt">&#160;</td>
    <td style="text-align: right; vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="text-align: right; vertical-align: bottom">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Board of Directors</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">1,872</span></td>
    <td style="vertical-align: bottom; padding-right: 2.45pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">1,771</span></td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 6.05pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">1,726</span></td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.25pt"><span style="font-size: 8pt">Board of Executive Officers</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">5,345</span></td>
    <td style="vertical-align: bottom; padding-right: 2.45pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">5,776</span></td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 6.05pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">5,797</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Fiscal Committee</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">331</span></td>
    <td style="vertical-align: bottom; padding-right: 2.45pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">296</span></td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 6.05pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">342</span></td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt"><b>Total amount of compensation</b></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">7,548</span></td>
    <td style="vertical-align: bottom; padding-right: 2.45pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">7,843</span></td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 6.05pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">7,865</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.25pt"><span style="font-size: 8pt"><b>Number of members (in individuals)</b></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
  <tr>
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    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">11</span></td>
    <td style="vertical-align: bottom; padding-right: 2.45pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">10</span></td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 6.15pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">10</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Board of Executive Officers</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">6</span></td>
    <td style="vertical-align: bottom; padding-right: 2.55pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">6</span></td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 6.15pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">6</span></td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.25pt"><span style="font-size: 8pt">Fiscal Committee</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">5</span></td>
    <td style="vertical-align: bottom; padding-right: 2.55pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">4</span></td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 6.15pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">5</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt"><b>Fixed annual compensation</b></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
  <tr>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
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  <tr style="background-color: #CCEEFF">
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  <tr>
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  <tr style="background-color: #CCEEFF">
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  <tr>
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    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="text-align: right; vertical-align: bottom">&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.25pt"><span style="font-size: 8pt">Board of Directors</span></td>
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  <tr>
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  <tr style="background-color: #CCEEFF">
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">-</span></td>
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  <tr style="background-color: #CCEEFF">
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">1,305</span></td>
    <td style="vertical-align: bottom; padding-right: 2.45pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">1,440</span></td>
    <td style="text-align: right">&#160;</td>
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  <tr>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">-</span></td>
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    <td style="vertical-align: bottom; padding-right: 6.1pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">-</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt"><b>Maximum amount of compensation</b></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
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    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.25pt"><span style="font-size: 8pt">Board of Directors</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">234</span></td>
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    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 6.05pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">234</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Board of Executive Officers</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">974</span></td>
    <td style="vertical-align: bottom; padding-right: 2.45pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">991</span></td>
    <td style="text-align: right">&#160;</td>
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  <tr>
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    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right; line-height: 8.15pt"><span style="font-size: 8pt">68</span></td>
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  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt"><b>Minimum amount of compensation&#160;&#160;</b></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
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    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">Board of Directors</span></td>
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    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right"><span style="font-size: 8pt">140</span></td>
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  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">Board of Executive Officers</span></td>
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    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right"><span style="font-size: 8pt">959</span></td>
    <td style="vertical-align: bottom; padding-right: 2.55pt; text-align: right"><span style="font-size: 8pt">935</span></td>
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    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right"><span style="font-size: 8pt">68</span></td>
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  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt"><b>Average amount of compensation</b></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
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    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">Board of Directors</span></td>
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    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right"><span style="font-size: 8pt">174</span></td>
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    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 6.1pt; text-align: right"><span style="font-size: 8pt">171</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">Board of Executive Officers</span></td>
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    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right"><span style="font-size: 8pt">957</span></td>
    <td style="vertical-align: bottom; padding-right: 2.55pt; text-align: right"><span style="font-size: 8pt">963</span></td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 6.1pt; text-align: right"><span style="font-size: 8pt">953</span></td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 6pt"><span style="font-size: 8pt">Fiscal Committee</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 3.9pt; text-align: right"><span style="font-size: 8pt">68</span></td>
    <td style="vertical-align: bottom; padding-right: 2.5pt; text-align: right"><span style="font-size: 8pt">68</span></td>
    <td style="text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 6.05pt; text-align: right"><span style="font-size: 8pt">68</span></td></tr>
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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: right">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">At our general shareholders&#8217;
meeting held on April 28, 2022, our shareholders approved the amount of R$7.1 million in aggregate compensation payable to the members
of our Board of Directors, members of our fiscal committee, members of our audit committee and our executive officers in 2022. The remuneration
for 2023 will be decided by the General Shareholders&#8217; Meeting to be held on April 28, 2023.</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Profit Sharing and Pension Plans</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We have established a pension
and benefit fund to provide our employees with retirement and pension benefits. The plans of employees who joined up to December 1, 2019,
are managed by <i>Funda&#231;&#227;o SABESP de Seguridade Social</i> &#8211; SABESPREV, and new employees joining from January 1,
2020, are managed by Funda&#231;&#227;o CESP, both closed supplementary pension entities in self-management mode. This pension plan
provides benefit payments to former employees and their families. Both we and our employees make contributions. Our total contributions
to the pension plan totaled R$39.4 million, R$35.4 million and R$ 36.0 million in 2022, 2021 and 2020, respectively. In addition to the
pension plan under SABESPREV and Funda&#231;&#227;o CESP, we are also required to pay supplemental pension payments relating to the
employment contract of certain employees prior to the creation of SABESP, which we called a plan G0. Based on independent actuarial reports,
as of December 31, 2022, our obligation under these both plans (G0 and G1) totaled R$2,150.2 million. For more information on our pension
plans, see Note 22 to our financial statements included in this annual report.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Beginning in 2020, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We recorded profit-sharing
expenses of R$96.2 million, R$88.4 million and R$91.0 million in 2022, 2021 and 2020, respectively. We do not have a stock-option plan
for our employees.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 20px">&#160;</td>
    <td style="width: 46px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>C.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>Board Practices</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 28, 2023. Our Board of Directors ordinarily meets once a month
or when called by a majority of the directors or the chairman. For more information, see &#8220;Item 6.A. Directors and Senior Management&#8212;Board
of Directors.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 or, whenever called by the chief executive officer or by two officers without specific designation
jointly. For more information, see &#8220;Item 6.A. Directors and Senior Management&#8212;Board of Executive Officers.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">None of our directors and/or
executive officers is a party to an employment contract providing for benefits upon termination of employment. However, the director who
is the representative of the employees will remain as an employee after his tenure, maintaining all benefits he was entitled to as an
employee prior to his election.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0.05pt 0 10pt"><b><i>Fiscal Committee (Conselho Fiscal)</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our fiscal committee, which
is established on a permanent basis, consists of a minimum of three and a maximum of five sitting members and the same number of alternates.
Our fiscal committee currently consists of three sitting members and five alternates. All of the current members of our fiscal committee
were elected at the shareholders&#8217; meeting held on April 28, 2022. 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. Our fiscal committee generally meets once a month.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The following are the names,
ages, position, date of election, date of entry and brief biographical descriptions of the current and alternate members of our fiscal
committee:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr>
    <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 35%; padding-bottom: 2pt; padding-left: 5.35pt; text-align: center"><span style="font-size: 7pt"><b>Fiscal Committee Members</b></span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 11%; padding-bottom: 2pt; text-align: center"><span style="font-size: 7pt"><b>Age</b></span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 16%; padding-bottom: 2pt; text-align: center"><span style="font-size: 7pt"><b>Position</b></span></td>
    <td style="vertical-align: bottom; width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; vertical-align: bottom; width: 19%; padding-right: 5.35pt; padding-bottom: 2pt; text-align: center"><span style="font-size: 7pt"><b>Date Elected</b></span></td>
    <td style="border-bottom: black 1pt solid; width: 16%; text-align: center"><span style="font-size: 7pt"><b>Date of Entry</b></span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCECFF">
    <td style="padding-bottom: 2pt; padding-left: 5.35pt"><span style="font-size: 7pt">Fabio Bernacchi Maia</span></td>
    <td>&#160;</td>
    <td style="padding-bottom: 2pt; text-align: center"><span style="font-size: 7pt">52</span></td>
    <td>&#160;</td>
    <td style="padding-bottom: 2pt; text-align: center"><span style="font-size: 7pt">Member</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 7pt">April 28, 2022</span></td>
    <td style="text-align: right"><span style="font-size: 7pt">May 4,2022</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td>&#160;</td>
    <td style="padding-bottom: 2pt; text-align: center"><span style="font-size: 7pt">70</span></td>
    <td>&#160;</td>
    <td style="padding-bottom: 2pt; text-align: center"><span style="font-size: 7pt">Member</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 7pt">April 28, 2022</span></td>
    <td style="text-align: right"><span style="font-size: 7pt">May 4,2022</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
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    <td>&#160;</td>
    <td style="padding-bottom: 2pt; text-align: center; line-height: 105%"><span style="font-size: 7pt; line-height: 105%">52</span></td>
    <td>&#160;</td>
    <td style="padding-bottom: 2pt; text-align: center"><span style="font-size: 7pt">Member</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 7pt">April 28, 2022</span></td>
    <td style="text-align: right"><span style="font-size: 7pt">May 4,2022</span></td></tr>
  <tr style="vertical-align: bottom">
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    <td>&#160;</td>
    <td style="padding-bottom: 2pt; text-align: center"><span style="font-size: 7pt">Alternate</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 7pt">April 28, 2022</span></td>
    <td style="text-align: right"><span style="font-size: 7pt">May 4,2022</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCECFF">
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    <td>&#160;</td>
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    <td>&#160;</td>
    <td style="padding-bottom: 2pt; text-align: center"><span style="font-size: 7pt">Alternate</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.45pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 7pt">April 28, 2022</span></td>
    <td style="text-align: right"><span style="font-size: 7pt">May 4,2022</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-bottom: 2pt; padding-left: 5.35pt"><span style="font-size: 7pt">Jo&#227;o Henrique Poiani</span></td>
    <td>&#160;</td>
    <td style="padding-bottom: 2pt; text-align: center; line-height: 105%"><span style="font-size: 7pt; line-height: 105%">52</span></td>
    <td>&#160;</td>
    <td style="padding-bottom: 2pt; text-align: center"><span style="font-size: 7pt">Alternate</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 7pt">April 28, 2022</span></td>
    <td style="text-align: right"><span style="font-size: 7pt">May 4,2022</span></td></tr>
  <tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-bottom: 2pt; padding-left: 5.35pt"><span style="font-size: 7pt">Marcelo Gomes Sodr&#233;</span></td>
    <td>&#160;</td>
    <td style="padding-bottom: 2pt; text-align: center; line-height: 105%"><span style="font-size: 7pt; line-height: 105%">66</span></td>
    <td>&#160;</td>
    <td style="padding-bottom: 2pt; text-align: center"><span style="font-size: 7pt">Alternate</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 7pt">April 28, 2022</span></td>
    <td style="text-align: right"><span style="font-size: 7pt">May 4,2022</span></td></tr>

<tr style="vertical-align: bottom">
    <td style="padding-bottom: 2pt; padding-left: 5.35pt"><span style="font-size: 7pt">Massao F&#225;bio Oya<sup>(1)</sup></span></td>
    <td>&#160;</td>
    <td style="padding-bottom: 2pt; text-align: center; line-height: 105%"><span style="font-size: 7pt; line-height: 105%">41</span></td>
    <td>&#160;</td>
    <td style="padding-bottom: 2pt; text-align: center"><span style="font-size: 7pt">Alternate</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 2pt; text-align: right"><span style="font-size: 7pt">April 28, 2022</span></td>
    <td style="text-align: right"><span style="font-size: 7pt">May 4,2022</span></td></tr>
  </table>
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in"><sup>(1)</sup>&#160;&#160;&#160;&#160;&#160;&#160;&#160;Member
indicated by the minority shareholders.</p>
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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 15.4pt 0 9.55pt; text-align: justify; text-indent: 0.25in"><i>&#160;</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Fabio Bernacchi Maia</i>.
Mr. Maia has been a member of our fiscal committee since May 2020. He holds an MBA in Business Management from the Administration Institute
Foundation of the University of S&#227;o Paulo, an MBA in Public Management from FGV, and an undergraduate degree in Business Administration
from <i>S&#227;o Judas Tadeu</i> University. He began his career at 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 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 CODEC.
Mr. Maia has been a sitting member of the Fiscal Council of EMAE since 2017, and alternate member of the Fiscal Council of METRO since
2019. He was also a sitting member of the Fiscal Council of <i>Companhia de Seguros do Estado de S&#227;o Paulo </i>(&#8220;COSESP&#8221;)
from 2017 to 2018.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Edson Tomas de Lima
Filho. </i>Mr. Lima Filho has been a member of our fiscal committee since May 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 FGV. He
is also an alternate Fiscal Councilor for EMAE. He was the Executive Secretary for Administration at the Municipal Health Secretariat
of S&#227;o Paulo (<i>Secretaria Municipal da Sa&#250;de de S&#227;o Paulo</i>) from 2021 to 2023. He was the President of the Municipal
Authority for Urban Cleaning of the municipality of S&#227;o Paulo from 2017 to 2021. He was Chief Executive Officer of 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&#227;o Paulo&#8217;s Road Development Company (<i>Desenvolvimento Rodovi&#225;rio
S.A.</i> &#8211; &#8220;DERSA&#8221;) from March 2015 to April 2018; member of the Board of Directors of 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 from 1999
to 2001, where he was also Director of Corporate Management from January 2007 to January 2011 and from January 2015 to December 2016 and
an alternate Fiscal Councilor from 2021 to 2022. Mr. Lima Filho was also a member of the Advisory Board of <i>Funda&#231;&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Maria Elvira Lopes Gimenez</i>.
Mrs Gimenez has been a member of our fiscal committee since May 2021. She holds a bachelors&#8217; degree in Economics with specialization
in Corporate Governance. She is currently a sitting member of the Fiscal Council of S&#227;o Martinho S.A., WLM Participa&#231;&#245;es
e Comercio de M&#225;quinas e Ve&#237;culos S.A. and Minupar Participa&#231;&#245;es S.A., and an alternate member at Whirlpool
S.A., Bicicletas Monark S.A., Pettenati Ind&#250;stria T&#234;xtil S.A., Tronox Pigmentos do Brasil S.A., Companhia de Ferro Ligas
da Bahia &#8211; Ferbasa, Banco Pine S.A. and Rossi Residencial S.A.. Previously, she was a sitting member of AES Tiet&#234; S.A., an
alternate member of the Companhia Provid&#234;ncia Ind. e Com. S.A., Eucatex S.A., S&#227;o Martinho S.A., Whirlpool S.A., Centro de
Diagn&#243;sticos S.A. and us. She also worked at Solu&#231;&#227;o Governan&#231;a Corporativa e Consultoria Ltda/Jorge Lepeltier
Consultores Associados, between 2013 and 2019.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><span style="font-size: 9pt"><i>Humberto
Macedo Puccinelli</i></span>. <span style="font-size: 9pt">Mr. Puccinelli has been a member of our fiscal committee since May 2021. He
holds a degree in Economics from PUC-SP. He has been the Technical Assistant of the State Treasury since January 2004. He was also a member
of our fiscal committee from 2011 to 2020. He worked at the Economy and Planning Secretariat of the State of S&#227;o Paulo as Assistant
Secretary in 2003, at the State Treasury from 1996 to 2002, at the Health State Department as Assistant Secretary from 1995 to 1996, and
at the Economy and Planning Secretariat State of S&#227;o Paulo (<i>Secretaria de Planejamento e Gest&#227;o do Estado de S&#227;o
Paulo</i>) from 1985 to 1995.</span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Izadora Rodrigues Normando
Sim&#245;es. </i>Mrs. Sim&#245;es has been a member of our Fiscal Council since May 2022. She holds a law degree from <i>Universidade
Paulista</i>, a postgraduate degree in Administrative Law from the PUC-SP and in Civil Procedural Law from the Superior School of the
Attorney General&#8217;s Office of the State of S&#227;o Paulo. She is currently Technical Advisor at the S&#227;o Paulo state government
Secretariat and a member of the Fiscal Council of the Brazilian Hemophilia Association. Ms. Sim&#245;es was Cabinet Advisor at DETRAN-SP
(from 2017 to 2019), member of the Thematic Chamber of Legal Effort of the National Traffic Council (from 2017 to 2018), Legal Advisor
at Brazilian Federation of Hemophilia (2017), Legal Advisor at the Association for Incentive to the Special Work Center (since 2016).</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Jo&#227;o Henrique
Poiani.</i> Mr. Poiani has been a member of our Fiscal Council since May 2022. He holds an Electrical Engineering degree from UNESP and
an Executive MBA in Marketing from <i>Escola Superior de Propanganda e Marketing</i>. He worked at Telef&#244;nica from 1996 to 2008
as Executive at the Marketing, Strategic Planning, Engineering and Opertaions segments, serving in the last years as Superintendent of
Operation and Maintenance of Networks. On January 2011, Mr. Poiani took office as Chief Operating Officer of DERSA, a body linked to the
<i>Secretaria Estadual de Log&#237;stica e Transportes do Estado de S&#227;o Paulo</i>, holding as main responsibilities the Management
of the Coastal Crossings of the S&#227;o Paulo State and the Operation of Highways in concession process. On March 2015, he has also
held the position of Chief Operating Officer at PRODESP, a State-owned Company linked to <i>Secretaria de Estado de Governo</i>, where
he was in charge of the Operation of the Data Center and the Outsourcing Services provided to State bodies. He served as the Chief Information
Officer at DETRAN-SP from 2019 to 2022.</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Marcelo Gomes Sodr&#233;</i>.
Mr. Sodr&#233; has been a member of our Fiscal Council since May 2022. He holds a bachelor&#8217;s degree in Law from PUC-SP, and a
bachelor&#8217;s degree in Philosophy from USP. He has a master&#8217;s degree and a Ph.D. in Law from PUC-SP. He joined the State Attorney
General&#8217;s Office in 1981, and worked in the Legal Department of the Environmental Secretariat from 1997 to 2014; he was also the
Director of Procon SP Foundation (1988 to 1994). He was a member of the State Board of Education, of the Advisory Board of the Procon
SP Foundation and of the Board of the <i>Conselho da Escola Superior PGE/SP</i>, and a member of the Boards of the Brazilian Institute
for Consumer Defense, Greenpeace, and Alana Institute. He is a professor (both undergraduate and graduate) at PUC-SP Law School, of which
he was Deputy Dean (from June 2009 to June 2013). He was advisor to the commission responsible for drafting the Brazilian Consumer Defense
Code (Federal Law 8,078, 1990).</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Massao F&#225;bio
Oya</i>. Mr Oya has been a member of our fiscal committee since May 2021. He holds an MBA in Finance and Controllership Management. He
is currently a member of the fiscal council of the following companies: Companhia de Ferro Ligas da Bahia &#8211; Ferbasa since April
2017, Rossi Residencial S.A. since April 2017, Tronox Pigmentos do Brasil S.A. since April 2013, Whirlpool S.A. since April 2021, Bicicletas
Monark S.A. since April 2015, Heleno &amp; Fonseca Construt&#233;cnica S.A. since May 2021, and Terra Santa Propriedades Agr&#237;colas
S.A. since April 2022, acting also as an alternate member of the fiscal council of: Schulz S.A. since April 2017, Tupy S.A. since May
2020, Mahle Metal Leve S.A. since May 2020 and S&#227;o Martinho S.A. since July 2022. He is also currently a member of the Board of
Directors of Pettenati Ind&#250;stria T&#234;xtil S.A. since October 2018 and was a member of the Board of Directors for Minupar Participa&#231;&#245;es
S.A. from June 2021 to April 2022. He was a sitting member of the fiscal council of the following companies: TIM Participa&#231;&#245;es
S.A. from September 2011 to January 2012 and from March 2012 to April 2012, Companhia de Saneamento do Paran&#225; &#8211; Sanepar from
April 2011 to April 2012, Wetzel S.A. from Apr 2011 to April 2012, Bardella S.A &#8211; Ind&#250;strias Mec&#226;nicas from April 2013
to April 2015, General Shopping S.A. from October 2012 to April 2013, Companhia Provid&#234;ncia Ind. e Com&#233;rcio from April 2014
to March 2016, Companhia Paranaense de Energia &#8211; COPEL from April 2015 to April 2017 and from April 2010 to April 2011, Companhia
de Saneamento do Estado de S&#227;o Paulo - Sabesp from April 2015 to April 2017 and from April 2013 to April 2014, Pettenati Ind&#250;stria
T&#234;xtil S.A. from October 2014 to October 2018, WLM Participa&#231;&#245;es e Com&#233;rcio de M&#225;quinas e Ve&#237;culos
S.A. from October 2011 to April 2020), Whirlpool S.A. from April 2018 to July 2020), Eucatex S.A. &#8211; Ind&#250;stria e Com&#233;rcio
from June 2019 to July 2020 and from April 2015 to April 2016), S&#227;o Martinho S.A. from July 2017 to July 2020), Banco do Estado
do Rio Grande do Sul S.A. from April 2017 to February 2021, Mantris - Gest&#227;o em Sa&#250;de Corporativa Ltda from June 2018 to
March 2021, and Centro de Imagem Diagn&#243;sticos S.A. from April 2021 to April 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0.2pt 0 10pt"><b><i>Audit Committee</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our bylaws provide for
an audit committee to be comprised of three board members, who will cumulatively comply with the requirements of (i)&#160;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 Francisco Vidal
Luna qualifies as a Coordinator and as Financial Expert under the SEC rules. Additionally, our Board of Directors also determined that
Wilson Newton de Mello Neto also qualifies as Financial Expert. The current members were appointed by the Board of Directors. 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 at a board of director&#8217;s meeting.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 Conduct 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The following are the names,
positions and dates of election, date of entry of the members of our audit committee:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1pt solid; width: 30%; padding-left: 5.35pt; line-height: 8.8pt"><span style="font-size: 8pt"><b>Audit Committee Members</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 26%; padding-right: 74.25pt; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>Position</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 21%; padding-right: 5.35pt; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>Date Elected</b></span></td>
    <td style="border-bottom: black 1pt solid; width: 21%; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>Date of Entry</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt; line-height: 8.25pt"><span style="font-size: 8pt">Francisco Vidal Luna</span></td>
    <td>&#160;</td>
    <td style="text-align: center; line-height: 8.2pt"><span style="font-size: 8pt">Coordinator and Financial Expert</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.25pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">April 28, 2022</span></td>
    <td style="text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">May 2, 2022</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 5.35pt; line-height: 8.2pt"><span style="font-size: 8pt">Wilson Newton de Mello</span></td>
    <td>&#160;</td>
    <td style="text-align: center; line-height: 8.2pt"><span style="font-size: 8pt">Member and Financial Expert</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.25pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">April 28, 2022</span></td>
    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">May 2, 2022</span></td></tr>
  </table>
<p style="font: 8.5pt Times New Roman, Times, Serif; margin: 0.5pt 0 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">See curriculum vitae above
in &#8220;&#8212;Board of Directors.&#8221;</p>

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    <!-- Field: /Page -->

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Eligibility and Advisory Committee</i></b></p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 committee.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The following are the names,
positions and dates of election of the members of our Eligibility and Advisory Committee:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="border-bottom: black 1pt solid; width: 32%; padding-left: 5.35pt; line-height: 8.75pt"><span style="font-size: 8pt"><b>Eligibility and Advisory Committee</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 24%; padding-right: 74.9pt; text-align: right; line-height: 8.75pt"><span style="font-size: 8pt"><b>Position</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 21%; padding-right: 5.3pt; text-align: right; line-height: 8.75pt"><span style="font-size: 8pt"><b>Date Elected</b></span></td>
    <td style="border-bottom: black 1pt solid; width: 21%; text-align: right; line-height: 8.75pt"><span style="font-size: 8pt"><b>Date of Entry</b></span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 5.35pt; line-height: 8.25pt"><span style="font-size: 8pt">F&#225;bio Aur&#233;lio Aguilera Mendes</span></td>
    <td>&#160;</td>
    <td style="padding-right: 74.95pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">Member</span></td>
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    <td style="padding-right: 5.15pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">June 3, 2019</span></td>
    <td style="text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">June 4, 2019</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt; line-height: 8.2pt"><span style="font-size: 8pt">Carla Almeida</span></td>
    <td>&#160;</td>
    <td style="padding-right: 74.95pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">Member</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.15pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">November 24, 2021</span></td>
    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">November 29, 2021</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 5.35pt; line-height: 8.2pt"><span style="font-size: 8pt">Paula Cristina Nassif Elias de Lima</span></td>
    <td>&#160;</td>
    <td style="padding-right: 74.95pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">Member</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.15pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">June 3, 2019</span></td>
    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">June 4, 2019</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0.5pt 0 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>F&#225;bio Aur&#233;lio
Aguilera Mendes.</i> 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&#226;mara de Compensa&#231;&#227;o Ambiental</i>) of the State of S&#227;o Paulo. He was a technical advisor for CETESB between
September 2015 and March 2019 and a cabinet technical advisor at the State Environmental Department between June and September 2015. He
held several positions as technical assistant in the S&#227;o Paulo state government between May 2007 and June 2015 and worked for the
Development Foundation at UNESP as an administrative assistant between December 2006 and May 2007.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Carla Almeida</i>. Mrs.
Almeida holds a bachelors&#8217; degree in architecture with specialization in Project Management &#8211; PMI Methodology by SENAC. She
has been an advisor to the Head of the Office of the State Secretariat for Environment, Infrastructure and Logistics since January 2019.
She has performed several activities in the public sector, such as: Executive Advisor to the Housing Development and Urbanism Company
from June 2016 to August 2018, Advisor to the Office of the S&#227;o Paulo state government from February 2015 to June 2016, Coordinator
of the Managing Committee of the Government Spending Improvement Program from June 2012 to February 2015, among others.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><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 worked in CETESB from December
1988 to July 2016, 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, and Human Resources Management Department between January
2016 and July 2016. She is currently the Director of the Human Resources Department of the State Secretariat for Environment, Infrastructure
and Logistics where she has held this position since July 2016.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Members of the Eligibility
and Advisory Committee may attend the 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 20px">&#160;</td>
    <td style="width: 46px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>D.</b></span></td>
    <td style="padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt"><b>Employees</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 is a model that 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 2022 and
applied by the global consulting company Great Place to Work. We obtained a favorability index of 72% and, based on this result and the
assessment of our People&#8217;s Management Practices, we were certified for the second time as a &#8220;Great Place to Work.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our compensation policy
is linked to our employees&#8217; careers and salary 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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    <!-- Field: /Page -->

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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; &#8220;UES&#8221;). 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
we had 12,999 full-time employees, 27 interns and 474 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td colspan="6" style="text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>As of December 31,</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="width: 44%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 16%; padding-top: 6.5pt; padding-right: 7.5pt; text-align: right; line-height: 9.1pt"><span style="font-size: 8pt"><b>2022</b></span></td>
    <td style="border-top: black 1pt solid; width: 3%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 18%; padding-top: 6.5pt; padding-left: 39pt; text-align: right; line-height: 9.1pt"><span style="font-size: 8pt"><b>2021</b></span></td>
    <td style="border-top: black 1pt solid; width: 1%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 18%; padding-top: 6.5pt; padding-left: 43.55pt; text-align: right; line-height: 9.1pt"><span style="font-size: 8pt"><b>2020</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 6pt; line-height: 8.25pt"><span style="font-size: 8pt"><b>Number of employees by category of activity</b>:</span></td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Projects and operations</span></td>
    <td style="padding-left: 31.2pt; text-align: right; text-indent: -1.75pt"><span style="font-size: 9pt">9,037</span></td>
    <td>&#160;</td>
    <td style="padding-left: 29.45pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">9,223</span></td>
    <td>&#160;</td>
    <td style="padding-left: 33.4pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">9,445</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Administration</span></td>
    <td style="padding-left: 31.2pt; text-align: right; text-indent: -1.75pt"><span style="font-size: 9pt">1,906</span></td>
    <td>&#160;</td>
    <td style="padding-left: 33.45pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">1,925</span></td>
    <td>&#160;</td>
    <td style="padding-left: 33.4pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">1,932</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 6pt; line-height: 8.25pt"><span style="font-size: 8pt">Finance</span></td>
    <td style="padding-left: 35.7pt; text-align: right"><span style="font-size: 9pt">362</span></td>
    <td>&#160;</td>
    <td style="padding-left: 39.45pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">362</span></td>
    <td>&#160;</td>
    <td style="padding-left: 39.4pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">395</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Marketing</span></td>
    <td style="padding-left: 31.2pt; text-align: right; text-indent: -1.75pt"><span style="font-size: 9pt">995</span></td>
    <td>&#160;</td>
    <td style="padding-left: 33.45pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">1,005</span></td>
    <td>&#160;</td>
    <td style="padding-left: 33.4pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">1,034</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt"><b>Number of employees by corporate division</b>:</span></td>
    <td style="padding-left: 29.45pt">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 6pt; line-height: 8.25pt"><span style="font-size: 8pt">Head office</span></td>
    <td style="padding-left: 29.45pt; text-align: right"><span style="font-size: 9pt">1,426</span></td>
    <td>&#160;</td>
    <td style="padding-left: 33.45pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">1,400</span></td>
    <td>&#160;</td>
    <td style="padding-left: 33.4pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">1,307</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">S&#227;o Paulo metropolitan region</span></td>
    <td style="padding-left: 29.45pt; text-align: right"><span style="font-size: 9pt">5,586</span></td>
    <td>&#160;</td>
    <td style="padding-left: 33.45pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">5,721</span></td>
    <td>&#160;</td>
    <td style="padding-left: 33.4pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">5,971</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Regional Systems</span></td>
    <td style="padding-left: 29.45pt; text-align: right"><span style="font-size: 9pt">5,287</span></td>
    <td>&#160;</td>
    <td style="padding-left: 33.45pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">5,394</span></td>
    <td>&#160;</td>
    <td style="padding-left: 33.4pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">5,528</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 6pt; line-height: 8.25pt"><span style="font-size: 8pt"><b>Total number of employees</b></span></td>
    <td style="padding-left: 20.75pt; text-align: right; text-indent: 1.15pt"><span style="font-size: 9pt"><b>12,299</b></span></td>
    <td><b>&#160;</b></td>
    <td style="padding-left: 29.45pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt"><b>12,515</b></span></td>
    <td><b>&#160;</b></td>
    <td style="padding-left: 29.4pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt"><b>&#160;12,806</b></span></td></tr>
  </table>
<p style="font: 8.5pt Times New Roman, Times, Serif; margin: 0.5pt 0 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The average tenure of our
employees is approximately 21.5 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Approximately 62% 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&#227;o Paulo; (ii) workers union of Santos Urban Industries, Baixada Santista region, South Coast and
Vale Ribeira; (iii) the Union of Engineers of the State of S&#227;o Paulo; (iv) the Union of Attorneys of the State of S&#227;o Paulo;
and (v) the Union of Industrial Technicians of the State of S&#227;o Paulo.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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;CCI&#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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The collective bargaining
agreement signed in 2021 resulted in: (i) a salary increase of 7.79% (which corresponds to the inflation adjustment for the period); (ii)
a 7.79% increase in meal vouchers; (iii) a 7.79% increase in food assistance; (iv) a 9.84% increase in nursery stipends, as a result of
the gradual transfer of costs of the now closed CCI, 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; (v) maintenance of the clause from the 2020/2021
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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The collective bargaining
agreement signed in 2022 resulted in: (i) a salary increase of 12.26% (which corresponds to the inflation adjustment for the period);
(ii) a 12.26% increase in meal vouchers; (iii) a 12.26% increase in food assistance; (iv) a 12.26% increase in nursery stipends; (v)
maintenance of the clause from the 2021/2022 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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    <!-- Field: /Page -->

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2022, 2021 and 2020
there were no strikes<b>.</b> 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 2022, we recorded 153 accidents, with a frequency rate of 8.8 and a severity
rate of 169. We recorded no deaths in 2022 and no cases of employees on leave due to occupational diseases. The absenteeism rate recorded
was 5.0%.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Despite all efforts to
contain the spread of COVID-19 since the beginning of the pandemic, in 2022 we registered the contamination of 2,709 employees and 2 deaths
as a result of COVID-19.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%; padding-bottom: 10pt"><span style="font-size: 9pt"><b>E.</b></span></td>
    <td style="width: 94%; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Share Ownership</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
less than 1% of our common shares were owned by our directors and executive officers. For more information, see &#8220;Item 7.A. Major
Shareholder.&#8221;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_009"></span>&#160;</td>
    <td style="width: 145px; padding-bottom: 10pt"><span style="font-size: 9pt"><b>ITEM 7.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%; padding-bottom: 12pt"><span style="font-size: 9pt"><b>A.</b></span></td>
    <td style="width: 94%; padding-bottom: 12pt"><span style="font-size: 9pt"><b>Major Shareholder </b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, 2022:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 65%; padding-left: 5.35pt">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 17%; padding-right: 10pt; text-align: right"><span style="font-size: 9pt">Shares</span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 17%; padding-right: 10pt; text-align: right"><span style="font-size: 9pt">%</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 5.35pt; line-height: 8.25pt"><span style="font-size: 8pt">State of S&#227;o Paulo<sup>(1)</sup></span></td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">343,506,670</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">50.3%</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt; line-height: 8.2pt"><span style="font-size: 8pt">Directors and executive officers of Sabesp</span></td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">100</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">-</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 5.35pt; line-height: 8.2pt"><span style="font-size: 8pt">Others:</span></td>
    <td style="padding-right: 10pt; line-height: 8.2pt">&#160;</td>
    <td>&#160;</td>
    <td style="padding-right: 10pt">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 17.25pt; line-height: 8.2pt"><span style="font-size: 8pt">In Brazil</span></td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">257,339,311</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">37.6%</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 17.25pt; line-height: 8.2pt"><span style="font-size: 8pt">Abroad (NYSE) <sup>(2)(3)</sup></span></td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">82,663,788</span></td>
    <td>&#160;</td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">12.1%</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt; line-height: 8.2pt"><span style="font-size: 8pt"><b>Total<sup>(3)</sup></b></span></td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><b>683,509,869</b></span></td>
    <td><b>&#160;</b></td>
    <td style="padding-right: 10pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><b>100.0%</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 0.05pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 10px">&#160;</td>
    <td style="width: 38px; padding-bottom: 0.05pt"><span style="font-size: 8pt">(1)</span></td>
    <td style="padding-bottom: 0.05pt"><span style="font-size: 8pt">It includes 343,506,664 shares held by the Secretariat of Finance and Planning of the State of S&#227;o Paulo (<i>Secretaria da Fazenda e Planejamento do Estado de S&#227;o Paulo</i>) in addition to six shares held by CPP, which is an entity controlled by the State of S&#227;o Paulo.</span></td></tr>
  </table>
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0.05pt 22.5pt; text-indent: -0.25in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 10px">&#160;</td>
    <td style="width: 38px; padding-bottom: 0.05pt"><span style="font-size: 8pt">(2)</span></td>
    <td style="padding-bottom: 0.05pt"><span style="font-size: 8pt">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.</span></td></tr>
  </table>
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0.05pt 22.5pt; text-indent: -0.25in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 10px">&#160;</td>
    <td style="width: 38px; padding-bottom: 0.05pt"><span style="font-size: 8pt">(3)</span></td>
    <td style="padding-bottom: 0.05pt"><span style="font-size: 8pt">Each ADR corresponds to 1 share.</span></td></tr>
  </table>
<p style="font: 8pt Times New Roman, Times, Serif; margin: 0 0 0.05pt 22.5pt; text-indent: -0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, 2022, 12.1% 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, 2022, 26 recorded holders of ADSs in the United States.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On April 10, 2023, the
S&#227;o Paulo state government signed the contract with IFC, an agency linked to the World Bank, which will act as the advisor in this
process. We are currently awaiting guidance from 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. For more information, see &#8220;Item 3.D. Risk Factors&#8212;Risks Relating to Our Control by the State of S&#227;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;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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    <td style="width: 3%; padding-top: 7.7pt; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>B.</b></span></td>
    <td style="width: 94%; padding-top: 7.7pt; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Related Party Transactions </b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>&#160;Transactions with the State of S&#227;o
Paulo</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>Rendering Services</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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$662.0 million in 2022, R$522.6 million in 2021 and R$501.8 million
in 2020. Our accounts receivable from the State for sanitation services totaled R$96.7 million, R$76.6 million and R$74.3 million, as
of December<span style="letter-spacing: -0.15pt">&#160;</span>31, 2022, <span style="letter-spacing: -0.15pt">2021 and </span>2020, respectively.
In addition, as required by law, we invest our cash and cash equivalents with government financial institutions.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0.05pt 0 10pt; text-align: justify"><b><i>Payment of Pensions</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 2022,
2021 and 2020, we made payments to former employees of R$205.2 million, R$185.4 million and R$181.6 million, respectively in respect of
Plan G0. The State made reimbursements in 2022, 2021 and 2020 in the amounts of R$186.7 million, R$179.8 million and R$173.9 million,
respectively.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><i>Agreements with the State</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 12pt; text-align: justify"><span style="font-size: 9pt">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.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The agreement provided
that the DAEE would transfer to us ownership of the Taia&#231;upeba, Jundia&#237;, Biritiba, Paraitinga and Ponte Nova reservoirs
(herein after referred to as &#8220;the reservoirs&#8221;), which form the Alto Tiet&#234; system, and that the fair value of these assets
would reduce the amounts owed to us by the State.</p>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 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">Under the December 2001
agreement, in 2002, a state-owned construction company (<i>Companhia Paulista de Obras e Servi&#231;os</i>), on behalf of the State,
and an independent appraisal firm (<i>Engenharia de Avalia&#231;&#245;es</i>), 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On October 29, 2003, the
Public Prosecution Office of the State of S&#227;o Paulo (<i>Minist&#233;rio P&#250;blico do Estado de S&#227;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&#227;o Paulo (<i>12 Vara da Fazenda
P&#250;blica do Estado de S&#227;o Paulo</i>) alleging that a transfer to us of ownership of the Alto Tiet&#234; 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&#227;o Paulo null and void. It was confirmed by the Court, declaring the legal transaction in question null
and void. Appeals in higher courts were also judged unfavorably. 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. 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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in"><span style="font-size: 9pt; letter-spacing: -0.5pt">(i)</span><span style="font-size: 7pt; letter-spacing: -0.5pt">&#160;&#160;&#160;
</span><span 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.</span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 15.45pt 0 0; text-align: justify">&#160;</p>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 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">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 by the
IPCA index. 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&#234; 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The principal amount is
payable in 180 installments, as follows:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.7pt; padding-bottom: 5pt"><span style="font-size: 9pt">The first 24 installments were settled by an immediate transfer of 2,221,000 preferred shares issued by the S&#227;o Paulo Company of Electric Power Transmission (<i>Companhia de Transmiss&#227;o de Energia El&#233;trica Paulista</i>), 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</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 13.7pt; padding-bottom: 5pt"><span style="font-size: 9pt">The amount of R$609.1 million, payable in 156 monthly installments, was adjusted by the IPCA index until the initial payment date on April 5, 2017, after which installments are adjusted by the IPCA index plus simple interest of 0.5% per month.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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 the IPCA index until the payment date of each installment; and</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 12pt; text-align: justify"><span style="font-size: 9pt">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 the IPCA index 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.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In addition to the Undisputed
Reimbursement Amount, there is an outstanding balance relating to the Disputed Reimbursement Amount. As of December&#160;31, 2022, the
Disputed Reimbursement Amount amounted to R$1,482.1 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Finally, the third amendment
to the December 2001 agreement established that the Public Attorney&#8217;s Office of the State of S&#227;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, 2022, we had made a provision of R$2,002.1 million in our pension obligations accounts in respect of
the pension benefit obligation of Plan G0.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;o Paulo seeking full reimbursement of the amounts
paid as benefits granted by Law No. 4,819/1958.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Agreement with the State and the city of S&#227;o Paulo</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On June 23, 2010 the State
and the city of S&#227;o Paulo executed an agreement in the form of a <i>conv&#234;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&#227;o Paulo on a joint basis.
The principal terms of this <i>conv&#234;nio </i>were as follows:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the State and the city of S&#227;o Paulo would execute a separate agreement with us, granting us exclusive rights to provide water and sewage services in the city of S&#227;o Paulo;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">ARSESP would regulate and oversee our activities regarding water and sewage services in the city of S&#227;o Paulo, including tariffs;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">a management committee (<i>Comit&#234; Gestor</i>), consisting of six members appointed for two-year terms, with the State and the city of S&#227;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</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 12pt; text-align: justify"><span style="font-size: 9pt">we may participate in management committee meetings but may not vote.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In application of the <i>conv&#234;nio</i>,
we executed a separate contract with the State and the city of S&#227;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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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&#227;o Paulo, net of the taxes on revenues.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">We must transfer 7.5% of the gross revenues obtained from providing sanitation services in the municipality of S&#227;o Paulo and subtract (i)&#160;COFINS and PASEP taxes, and (ii) unpaid bills of publicly owned properties in the city of S&#227;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.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">Our investment plan must be compatible with the sanitation plans of the State, the city of S&#227;o Paulo and, if necessary, the Metropolitan region.</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 12pt; text-align: justify"><span style="font-size: 9pt">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&#237;brio econ&#244;mico financeiro</i>).</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We currently have an investment
plan in place that reflects our obligations under the <i>conv&#234;nio </i>and addresses their compatibility with the sanitation plans
of the State, the city of S&#227;o Paulo and, if necessary, the S&#227;o Paulo metropolitan region. The investment plan is not irrevocable
and is reviewed every four years by our management committee. For more information, 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&#227;o Paulo could have
a material adverse effect on us.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Dividends</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We regularly pay dividends
to our shareholders, including the State of S&#227;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>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Government Guarantees of Financing</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 IDB (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&#234; 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&#234;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&#234; River project. The federal government has also guaranteed, and the State of S&#227;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&#225;vel e Inclusivo</i>).</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We also entered into credit
agreements with JICA, which were guaranteed by the federal government, with counter-guarantee from the State of S&#227;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 &#165;21,320 million; (ii) the second phase of the Clean Wave Program, in February 2011, for an aggregate principal amount of
&#165;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 &#165;33,584
million.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">For more information on
the aforementioned loans, see &#8220;Item 5.B. Liquidity and Capital Resources&#8212;Indebtedness Financing.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Use of Reservoirs</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We withdraw water for use
in the S&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">EMAE, a company that is
also controlled by the State of S&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The settlement agreement
settled the compensation arrangements between EMAE and our company. It requires us to pay the following amounts to EMAE:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">R$46.3 million, plus inflation adjustments indexed to the IPCA index, payable in five annual installments from April 2017 through April 2022, plus</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">R$6.6 million, plus inflation adjustments indexed to the IPCA index, payable in 25 annual installments from October 2017 through October 2042.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On April 11, 2016, we were
also named in a separate lawsuit filed by minority shareholders of EMAE against the State of S&#227;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&#234;ncia Nacional
de Energia El&#233;trica</i> &#8211; &#8220;ANEEL&#8221;), 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&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;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>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Agreements with Lower Tariffs</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 PURA, 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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Personnel Assignment Agreement among Entities Related to the
State Government</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We have personnel assignment
agreements with entities related to the S&#227;o Paulo state government, under which the expenses are fully passed on and monetarily
reimbursed. The expenses related to personnel assigned by us to other S&#227;o Paulo state government entities in 2022, 2021 and 2020
amounted to R$1.0 million, R$1.0 million and R$2.1 million, respectively.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2022 and 2021, there
were no expenses related to personnel assigned by other entities. In 2020 these expenses amounted to R$0.1 million.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Non-operating Assets</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022
and 2021, we had an amount of R$3.6 million related to a land and lending structures.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Transactions with SABESPREV Pension Fund</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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$25.4 million, R$22.4
million and R$21.7 million in 2022, 2021 and 2020, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 (<i>SABESPREV Mais</i>). 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#231;&#227;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>

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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Compensation of Management</i></b></p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The compensation paid by
us to the members of our Board of Directors, board of executive officers and fiscal committee amounted to R$6.2 million, R$6.4 million
and R$6.4 million in 2022, 2021 and 2020, respectively, and it refers to salaries and other short-term benefits management. An additional
R$1.3 million, R$1.4 million and R$1.4 million related to the bonus program was accrued to executive officers in 2022, 2021 and 2020.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">For more information on
management compensation, see &#8220;Item 6.B. Directors and Senior Management&#8212;Compensation.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0.05pt 0 10pt"><b><i>Loan agreement through credit facility</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Aquapolo Ambiental S.A.</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
the principal and interest balance of this agreement was R$13.0 million, recorded as current assets under &#8220;Other Assets.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>&#193;guas de Andradina</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">We granted a loan to the SPE &#193;guas
de Andradina S/A to finance the operations of this company.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">As of December 31, 2022, the balance
of principal and interest of this agreement totaled R$0.2 million and R$2.0 million, recorded under current assets and noncurrent assets,
respectively, in &#8220;Other assets&#8221; at CDI + 3% p.a.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We signed the loan agreement
on August 17, 2021. The principal with the readjustment, accrued interest and any taxes levied thereon will be due by August 31, 2025.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0.05pt 0 10pt"><b><i>Pr&#243;-Conex&#227;o</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2012, the State of S&#227;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&#227;o Paulo state government and 20% by us.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2019, the original term
of the program provided for in State Decree No. 58,208/2012 expired. During 2021 and the beginning of 2022, negotiations for renewing
the program with the Secretariat for Environment, Infrastructure and Logistics were resumed. In February 2022, our Board of Directors
approved the renewal of the program. In December 2022, the S&#227;o Paulo state government published the State Decree 67,298, which
extended the Pro-Connection Program (<i>Programa Pr&#243;-Conex&#227;o</i>) for a further five years. By 2027, we expect an investment
of more than R$259 million and more than 65,000 sewage connections.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">A large part of this work
was executed by our own personnel, which considerably reduced the need for investment.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
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    <td style="width: 3%">&#160;</td>
    <td style="width: 3%; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>C.</b></span></td>
    <td style="width: 94%; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Interests of Experts and Counsel</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>


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    <td style="width: 145px; padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000"><b>ITEM 8.</b></span></td>
    <td style="padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-size: 9pt"><b>FINANCIAL INFORMATION</b></span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>A.</b></span></td>
    <td style="width: 94%"><span style="font-size: 9pt"><b>Financial Statements and Other Financial Information</b></span></td></tr>
  </table>
<p style="font: 8.5pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>&#160;</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt">For more information, see &#8220;Item 18. Financial Statements.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Legal Proceedings </b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 20 to our financial statements included in this annual report, and that description is incorporated by reference under
this Item.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Civil Public Actions Related to Environmental Matters</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We are subject to administrative
and judicial proceedings, including proceedings initiated by CETESB, the State of S&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 3.15 to our financial statements included
in this annual report. As of December 31, 2022, we have provisions totaling R$406.9 million for the matters stated in Note 20 to our financial
statements included in this annual report.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Other Legal Proceedings</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;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. The Brazilian Federal Supreme Court (<i>Supremo Tribunal
Federal</i>) ordered the referral of the proceeding to the tribunal for analysis of its general repercussion, with the subsequent return
to that court. The amount involved in this proceeding as of December 31, 2022 was R$32.8 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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Dividends and Dividend Policy</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Amounts Available for Distribution</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 the 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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the amount intended to form the legal reserve; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 12pt; text-align: justify"><span style="font-size: 9pt">the amount intended to form the reserves for contingencies and any written-off amounts of the same reserves formed in previous fiscal years.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, 2022, 2021 and 2020 the balance of our legal reserve was R$1,688.4 million,
R$1,532.4 million and R$1,417.1 million, respectively, which was equal to 11.3%, 10.2% and 9.4%, respectively, of our capital.</p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, 2022, 2021 and 2020 we had an investment reserve of R$10,390.5
million, R$8,297.5 million and R$6,751.3 million, respectively.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Mandatory Distribution</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 our 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.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Payment of Dividends</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 an annual dividend may be declared. 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our bylaws allow us to
pay interim dividends from preexisting and accumulated profits related to the current or preceding fiscal year.</p>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 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">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. For more
information, see &#8220;Item 10.D. Exchange Controls.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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.
For more information, 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. For more information, see &#8220;Item 10.E. Taxation.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Record of Dividend Payments and Interest on Shareholders&#8217;
Equity</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 12pt; text-align: justify"><span style="font-size: 9pt">50.0% of earnings reserves and retained earnings.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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). For more information,
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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 shareholders&#8217; meeting. Consequently, the amount of R$741.3 million recognized as of December 31, 2022 correspond
to the minimum established by law of 25.0% of the net income and the difference of R$130.9 million will be recorded in 2023 after the
annual general meeting.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Distributions of dividends</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The following table sets
forth the distributions of dividends that we made or intend to make to our shareholders in respect of our 2022, 2021 and 2020 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="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 42%; padding-top: 1.55pt; padding-left: 5.75pt"><span style="font-size: 8pt"><b>Year ended December 31,</b></span></td>
    <td style="border-bottom: black 1pt solid; width: 18%; padding-right: 1.45pt; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>Aggregate amount proposed</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 13%; padding-right: 1.55pt; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>Payment Dates</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 11%; padding-right: 1.55pt; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>Payment per share</b></span></td>
    <td style="width: 1%">&#160;</td>
    <td style="border-bottom: black 1pt solid; width: 13%; padding-right: 5.9pt; text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>Payment per ADS</b></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-right: 1.35pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">(<i>in millions of reais</i>)</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="padding-right: 5.85pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">(<i>in reais</i>)</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 5.75pt; line-height: 8.2pt"><span style="font-size: 8pt">2022<sup>(1)</sup></span></td>
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    <td>&#160;</td>
    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">June 26, 2023</span></td>
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    <td style="text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">1.28</span></td>
    <td>&#160;</td>
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  <tr style="vertical-align: top">
    <td style="padding-left: 5.75pt; line-height: 8.2pt"><span style="font-size: 8pt">2021</span></td>
    <td style="padding-right: 1.35pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">644.3</span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.45pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">June 27, 2022</span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.5pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">0.94</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.8pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">0.94</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 5.75pt; line-height: 8.25pt"><span style="font-size: 8pt">2020</span></td>
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    <td>&#160;</td>
    <td style="padding-right: 1.45pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">June 28, 2021</span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.5pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">0.40</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.8pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">0.40</span></td></tr>
  </table>
<p style="font: 8pt Times New Roman, Times, Serif; margin: 9pt 0 10pt; text-align: justify; text-indent: 0.25in"><sup>(1) </sup>Subject
to approval by the Annual Shareholders&#8217; Meeting to be held on April 28, 2023.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 9pt 0 10pt; text-align: justify; text-indent: 0.25in">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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    <!-- Field: /Page -->

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>B.</b></span></td>
    <td style="width: 94%; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Significant Changes</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_011"></span>&#160;</td>
    <td style="width: 145px; padding-top: 0.2pt"><span style="font-size: 9pt; color: #010000"><b>ITEM 9.</b></span></td>
    <td>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0.2pt 0 0"><b>THE OFFER AND LISTING</b></p>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0.2pt 0 0"><b>&#160;</b></p></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>A.</b></span></td>
    <td style="width: 94%"><span style="font-size: 9pt"><b>Offer and Listing Details</b></span></td></tr>
  </table>
<p style="font: 8.5pt Times New Roman, Times, Serif; margin: 0.2pt 0 0"><b>&#160;</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Market for our Common Shares</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our common shares have
been listed on the B3 under the trading symbol &#8220;SBSP3&#8221; since June 4, 1997 and, starting on April&#160;24, 2002, have been
included in the <i>Novo Mercado </i>segment of that exchange.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Market of our ADSs</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>B.</b></span></td>
    <td style="width: 94%; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Plan of Distribution</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>C.</b></span></td>
    <td style="width: 94%; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Markets</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 9pt"><b>&#160;Trading on the Brazilian Stock Exchange</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Trading on B3 is conducted
every business day between 10:00 a.m. and 5:00 p.m. (or 6:00 p.m. depending on the season) on the B3 automated system. 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. The timeframes for negotiation above are subject to updates by the B3.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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)&#160;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)&#160;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The B3 settles the sale
of shares two 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 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">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. For more information,
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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>The Novo Mercado Segment </i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Since April 24, 2002, our
common shares have been listed on the Novo Mercado segment of the B3. The <i>Novo Mercado</i> 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 <i>Novo Mercado</i> segment
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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">maintain only common shares;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">hold public offerings of shares in a manner favoring diversification of the company&#8217;s shareholder base and broader access to retail investors;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 12pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-bottom: 12pt; text-align: justify"><span style="font-size: 9pt">grant tag along rights for all shareholders in connection with a transfer of control of the company;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">limit the term of all members of the Board of Directors to two years;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the chairman of the Board of Directors is prohibited from simultaneously holding the position of chief executive officer;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the Board of Directors must disclose its opinion on takeover proposals within 15 days from the presentation of the proposal;</span></td></tr>
  </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">relevant facts, notices to market or to shareholders and press releases must be made in English simultaneously with the disclosure made in Portuguese;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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 (in the past twelve months) is equal to or greater than R$25.0 million;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the company must have an internal audit committee;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">disclose information on the share ownership of controlling shareholders and certain related parties on a monthly basis;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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&#226;mara de Arbitragem do Mercado</i>); and</span></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: left; width: 100%"><b><a href="#sbs20f_toc">Table of Contents</a></b></td></tr></table><p style="margin-top: 0; margin-bottom: 0">&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 12pt; text-align: justify"><span style="font-size: 9pt">the company must adopt and publish a code of conduct approved by the Board of Directors, as well as policies for (i) compensation; (ii)&#160;election of board and committee members; (iii) risk management; (iv) related party transactions; and (v) the purchasing and trading of securities.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Regulation of Brazilian
Securities Markets</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;o Paulo Stock Exchange.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. For more information,
see &#8220;Item 10.D. Exchange Controls.&#8221;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%; padding-top: 0.05in; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>D.</b></span></td>
    <td style="width: 94%; padding-top: 0.05in; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Selling Shareholders</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>E.</b></span></td>
    <td style="width: 94%; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Dilution</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 2%; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>F.</b></span></td>
    <td style="width: 95%; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Expenses of the Issue</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_012"></span>&#160;</td>
    <td style="width: 140px"><span style="font-size: 9pt; color: #010000"><b>ITEM 10.</b></span></td>
    <td>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0"><b>ADDITIONAL INFORMATION </b></p>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>A.</b></span></td>
    <td style="width: 94%"><span style="font-size: 9pt"><b>Share Capital</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>

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  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%; padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>B.</b></span></td>
    <td style="width: 94%; padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Memorandum and Articles of Association</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Corporate Purposes</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Directors&#8217; Powers</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">See also &#8220;Item 6.A.
Directors and Senior Management.&#8221;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Description of Common Shares</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>General</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 a newspaper of general circulation in our principal
place of business (in our case, the publication &#8220;<i>Valor Econ&#244;mico</i>&#8221;) and on the website of the same newspaper,
currently the city of S&#227;o Paulo, no later than 21 days prior to the day of the meeting (and, on second call, 8 days prior to the
meeting). As per the resolution passed at our Ordinary and Extraordinary General Shareholders' Meeting held on April 28, 2022, we shall
also make the publications required by the Brazilian Corporate Law in the <i>Di&#225;rio Oficial do Estado de S&#227;o Paulo</i>,
the official government publication of the State of S&#227;o Paulo. 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. For more information, see &#8220;Item 8.A. 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the right to participate in the distribution of profits;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the right to participate equally and ratably in any remaining residual assets in the event of liquidation of the company;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the right to supervise the management of the corporate business as specified in Brazilian Corporate Law;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span 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 circumstances specified under Brazilian corporate law); and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">the right to withdraw from the company in the cases specified in Brazilian Corporate Law.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Neither Brazilian Corporate
Law nor our bylaws expressly address:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">staggered terms for directors;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">cumulative voting, except as described below; or</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 12pt; text-align: justify"><span style="font-size: 9pt">measures that could prevent a takeover attempt.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">However, under the laws
of the State of S&#227;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Pursuant to regulations
promulgated by the CVM, the 10% threshold requirement for the exercise of 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#8217;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In addition, our bylaws
provide for the participation of one employee representative in the Board of Directors, with a term of office coinciding with that of
the other directors. The director representing the employees will be chosen by vote of the employees, with our administrative collaboration
when requested, in a direct election, with no automatic renewal for successive periods.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Preemptive Rights</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 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">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. For more
information, 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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Redemption and Rights of Withdrawal</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">to reduce the mandatory distribution of dividends;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">to merge into another company or to consolidate with another company, subject to the conditions set forth in Brazilian Corporate Law;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">to participate in a centralized group of companies, as defined under Brazilian Corporate Law and subject to the conditions set forth therein;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">to change our corporate purpose;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">to split up, subject to the conditions set forth in Brazilian Corporate Law;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
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  <tr style="vertical-align: top">
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    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">creation of beneficiary parts;</span></td></tr>
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    <td>&#160;</td>
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    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">company dissolution;</span></td></tr>
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    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">to transform into another type of company;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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 incorpora&#231;&#227;o de a&#231;&#245;es; or</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">to acquire control of another company at a price which exceeds the limits set forth in Brazilian Corporate Law.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. In this case, the company will immediately pay 80% of the reimbursement amount calculated
based on the last balance sheet and, once the new balance sheet is drawn up, will pay the balance within 120 days from the date of the
general shareholders&#8217;meeting.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>&#205;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We may cancel the right
of withdrawal if the payment amount has a material adverse effect on our finances.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Conversion Right</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable because
our capital stock is only comprised of common shares.</p>

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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Special and General Meetings</b></p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 a newspaper of general circulation in our principal place of
business (in our case, the publication &#8220;<i>Valor Econ&#244;mico</i>&#8221;) and on the website of the same newspaper, and the first
call should be made at least 21 days prior to the meeting (and, on second call, 8 days prior to the meeting). As per the resolution passed
at our Ordinary and Extraordinary General Shareholders' Meeting held on April 28, 2022, we shall also make the publications required by
the Brazilian Corporate Law in the <i>Di&#225;rio Oficial do Estado de S&#227;o Paulo</i>, the official government publication of
the State of S&#227;o Paulo.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 the first 4 months following 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 general shareholders&#8217; meeting.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">amendment of our bylaws;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">approval of our merger, consolidation or spin-off;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">approval of our dissolution or liquidation, as well as the election and dismissal of liquidators and the approval of their accounts;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">granting stock awards and approval of stock splits or reverse stock splits;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">approval, in accordance with the proposal submitted by our Board of Directors, of the distribution of our net income and payment of dividends;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">approval of our management accounts and our financial statements;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">approval of any primary public offering of our shares or securities convertible into our shares; and</span></td></tr>
  </table>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 12pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 12pt; text-align: justify"><span style="font-size: 9pt">deliberate upon any matter submitted by the Board of Directors.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 4.65pt 0 10pt"><b>Limitations on Rights to Own Securities</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Equal Treatment Provisions</b></p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Reserves</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>General</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Investment Reserve</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our investment reserve
is composed specifically of internal funds for expansion of water and sewage service systems. As of December 31, 2022, we had an investment
reserve of R$10,390.5 million.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"><i>Legal Reserve</i></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, 2022, the
balance of our legal reserve was R$1,688.4 million.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Arbitration</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. For more information,
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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Options</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">There are currently no
outstanding options to purchase any of our common shares.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 2%">&#160;</td>
    <td style="width: 5%; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>C.</b></span></td>
    <td style="width: 93%; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Material Contracts</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#227;o Paulo&#8221; and &#8220;Item 7.B. Related Party Transactions&#8212;Agreements with the State.&#8221;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 2%">&#160;</td>
    <td style="width: 5%; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>D.</b></span></td>
    <td style="width: 93%; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Exchange Controls</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. For more information, 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 obtain Brazilian tax advantages&#8221; and &#8220;Item 10.E. Taxation&#8212;Brazilian Tax Considerations.&#8221;</p>

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    <!-- Field: /Page -->

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 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">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 Central Bank and the CVM and
acting through (i) authorized custodial accounts managed by local agents; and (ii) local intermediaries (such as securities broker-dealers),
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. 14,286/2021, of December 29, 2021, or under CMN Resolution No. 4,373, of September
20, 2014.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The Law No. 14,286/2021
is the main legislation concerning investment of direct foreign capital and foreign direct equity in companies based in Brazil. It is
applicable to investments of at least US$100,000 that enter Brazil in the form of foreign currency, goods or services to local private
companies. Foreign investment portfolios (i.e. investments into securities traded on stock exchanges or over-the-counter markets) are
regulated by CMN Resolution No. 4,373/2014, and Resolution No. 13/2020, of November 18, 2020, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of November 18, 2020,
foreign investors that intend to be registered with the CVM shall fulfill the requirements under CVM Resolution No. 13/2020. 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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">appoint at least one representative in Brazil, with powers to perform actions relating to its investment;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">appoint a tax representative in Brazil;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">through its representative in Brazil, register itself as a foreign investor with the CVM (not applicable to individual non-resident investors);</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">hire a local intermediary (e.g. a securities broker-dealer) for trading securities in local stock exchanges, including for purposes of acquiring shares of Brazilian companies listed in the local stock exchange;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">through its representative in Brazil, register its foreign investment with the Central Bank and report it periodically to the CVM; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">be registered with the Federal Tax Authority (<i>Secretaria da Receita Federal</i> &#8211; &#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.</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 20px">&#160;</td>
    <td style="width: 45px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>E.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>Taxation</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Brazilian Tax Considerations </b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Taxation of Dividends</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#160;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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#225;rio de transi&#231;&#227;o</i> &#8211; &#8220;RTT&#8221;), 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On April 14, 2014, Law
No. 12,973 was issued to, among other, terminate the 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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Taxation of Gains</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 are considered assets located in Brazil for
purposes of Law No. 10,833/2003.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Thus, for purposes of taxation,
gains realized 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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.05pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Sale of ADSs by non-Brazilian holder to another non-Brazilian
holder</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, the disposition of assets located in Brazil by a non-Brazilian holder, whether to other non-Brazilian
holder or Brazilian holders, may be subject to taxation in Brazil. Although our understanding is 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 Brazilian courts.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In case the ADSs are considered
assets located in Brazil, gains on disposition of ADSs by a non-Brazilian holder to either a resident in Brazil or 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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Exchange of ADSs for common shares</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Exchange of common shares for ADSs</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Discussion on Low or Nil Taxation Jurisdictions</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Interest Attributed to Shareholders&#8217; Equity</i></b></p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Such payments, subject
to certain limitations and requirements, are deductible for Brazilian corporate income tax purposes by the payor. 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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 5%; padding-bottom: 10pt"><span style="font-size: 9pt">(a)</span></td>
    <td style="width: 92%; padding-right: 15.5pt; padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">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</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt">(b)</span></td>
    <td style="padding-right: 15.5pt; padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt">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.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Tax on foreign exchange
transactions (&#8220;IOF/Exchange&#8221;)</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Pursuant to Decree No.
6,306/2007, dated December 14, 2007, as amended, the conversion of Brazilian currency into foreign currency 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">On March 15, 2022, the
Decree 10,997/2022 was published, establishing an immediate reduction to zero of the IOF/Exchange.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The Brazilian government
may increase the rate of the IOF/Exchange to a maximum of 25.0% at any time, but such an increase would not apply retroactively.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Tax on transactions involving bonds and securities (&#8220;IOF/Bonds
Tax&#8221;)</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, 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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b>U.S. Federal Income Tax Considerations </b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">an individual who is a citizen or resident of the United States;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">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;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">an estate the income of which is subject to U.S. federal income taxation regardless of its source; or</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
    <td style="padding-right: 15.1pt; padding-bottom: 12pt; text-align: justify"><span style="font-size: 9pt">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.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 (the &#8220;Code&#8221;), 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 (the &#8220;IRS&#8221;), 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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Except as specifically
described below, this discussion assumes that we are not a passive foreign investment company (&#8220;PFIC&#8221;) 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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>ADSs</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Taxation of Dividends</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 at the applicable
spot rate 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>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 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">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 and recent changes to the foreign tax credit rules introduced additional
requirements and limitations. U.S. holders should consult their tax advisors regarding the availability of the foreign tax credit under
their particular circumstances.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Taxation of Capital Gains</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. A U.S. holder is likely
not to 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.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Passive Foreign Investment Company Rules</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Information Reporting and Backup Withholding</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>


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<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 5%; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>F.</b></span></td>
    <td style="width: 92%; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Dividends and Payments Agents</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 5%; padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>G.</b></span></td>
    <td style="width: 92%; padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Statements by Experts</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 5%; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>H.</b></span></td>
    <td style="width: 92%; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Documents on Display</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We are subject to the periodic
reporting and other informational requirements of the U.S. Securities Exchange Act of 1934, as amended and supplemented (the &#8220;Exchange
Act&#8221;). 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 20px">&#160;</td>
    <td style="width: 50px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>I.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>Subsidiary Information</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_013"></span>&#160;</td>
    <td style="width: 140px; padding-top: 3.35pt"><span style="font-size: 9pt; color: #010000"><b>ITEM 11.</b></span></td>
    <td style="padding-top: 3.35pt"><span style="font-size: 9pt"><b>QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 12pt 0 9pt"><b>Market Risk</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 more information on our market risks, see Note 5 to our financial statements included in this annual report.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Exchange Rate Risk</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022
and 2021, R$2,775.8 million and R$3,296.1 million, or 14.6% and 18.6%, 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: 9pt Times New Roman, Times, Serif; margin: 0.05pt 0 10pt 9.35pt"><b><i>Exchange Rate Sensitivity</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, 2022, 2021 and 2020 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$27.8 million, R$33.0 million and R$35.5 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$277.6 million, R$329.6 million and R$354.8 million as
of December 31, 2022, 2021 and 2020, respectively.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The fluctuation of the
<i>real </i>in relation to the U.S. dollar and Yen for the years ended December 31, 2022, 2021 and 2020 were as follows:</p>


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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td colspan="7" style="text-align: right; line-height: 8.8pt"><span style="font-size: 8pt"><b>Year ended December 31,</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="width: 48%">&#160;</td>
    <td style="border-top: black 1pt solid; width: 1%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 13%; padding-top: 0.05pt; padding-right: 4.5pt; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt"><b>2022</b></span></td>
    <td style="border-top: black 1pt solid; width: 1%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 13%; padding-top: 0.05pt; padding-right: 7.5pt; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt"><b>2021</b></span></td>
    <td style="border-top: black 1pt solid; width: 1%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 23%; padding-top: 0.05pt; padding-right: 5.65pt; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt"><b>2020</b></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="padding-right: 4.5pt">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="padding-left: 54.9pt; line-height: 8.2pt"><span style="font-size: 8pt"><i>(in percentages)</i></span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 5.35pt; line-height: 8.2pt"><span style="font-size: 8pt">Depreciation (appreciation) of the <i>real </i>in relation to the U.S. dollar</span></td>
    <td>&#160;</td>
    <td style="padding-right: 4.5pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">(6.5)</span></td>
    <td>&#160;</td>
    <td style="padding-right: 7.5pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">7.4</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.7pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">28.9</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt; line-height: 8.15pt"><span style="font-size: 8pt">Depreciation (appreciation) of the <i>real </i>in relation to the Yen</span></td>
    <td>&#160;</td>
    <td style="padding-right: 4.5pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">(18.4)</span></td>
    <td>&#160;</td>
    <td style="padding-right: 7.5pt; text-align: right; line-height: 8.15pt"><span style="font-size: 8pt">(3.9)</span></td>
    <td>&#160;</td>
    <td style="padding-right: 5.7pt; text-align: right; line-height: 8.15pt"><span style="font-size: 8pt">35.7</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We have not contracted
derivative financial instruments in the years ended December 31, 2022, 2021 and 2020.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">For more information regarding
foreign currency risk, see Note 5.1(a) to our 2022 financial statements included in this annual report.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022,
2021 and 2020, we had no short-term indebtedness outstanding, other than the current portion of long-term debt.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Interest Rate Risk</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022
and 2021, R$1,640.4 million, or 8.7%, and R$1,643.0 million, or 9.3%, 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,
2022 and 2021, R$9,551.0 million, or 50.4%, and R$7,743.8 million, or 43.7%, and respectively, of our total debt denominated in <i>reais
</i>was subject to interest rates based on the CDI. As of December 31, 2022 and 2021, R$972.6 million and R$894.3 million, respectively,
of our foreign-currency denominated debt was based on the IDB 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As of December 31, 2022
and 2021, we did not have any derivative contracts outstanding which limited exposure to changes in the UPR or the CDI or in the IDB 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$1,867.5 million and R$717.9 million as of December 31, <span style="letter-spacing: -0.15pt">2022
and 2021</span>, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We estimate that we would
have suffered a loss over periods of one year, respectively, of up to R$189.6 million, R$177.2 million and R$172.6 million if a hypothetical
instantaneous and unfavorable change of 100 basis points in the interest rates applicable to financial liabilities as of December 31,
2022, 2021 and 2020, 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$1,895.9 million, R$1,772.4 million and R$1,725.9
million as of December 31, 2022, 2021 and 2020, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, 2022. For the foreign currency denominated obligations, these amounts have been converted at the selling
rates as of December 31, 2022 and do not represent amounts which may actually be payable with respect to such obligations on the dates
indicated.</p>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
    <td colspan="12" style="padding-top: 0.05pt; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt"><b>Expected maturity date</b></span></td></tr>
  <tr style="vertical-align: bottom">
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    <td style="border-top: black 1pt solid; width: 2%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 9%; text-align: right; line-height: 9.1pt"><span style="font-size: 8pt"><b>2024</b></span></td>
    <td style="border-top: black 1pt solid; width: 1%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 9%; text-align: right; line-height: 9.1pt"><span style="font-size: 8pt"><b>2025</b></span></td>
    <td style="border-top: black 1pt solid; width: 1%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 10%; text-align: right; line-height: 9.1pt"><span style="font-size: 8pt"><b>2026 and after</b></span></td>
    <td style="border-top: black 1pt solid; width: 1%">&#160;</td>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
    <td style="padding-left: 4pt; line-height: 8.05pt"><span style="font-size: 8pt"><b>Assets</b></span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="background-color: #CCEEFF">
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    <td style="vertical-align: bottom; padding-right: 3.8pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">1,867.5</span></td>
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    <td style="vertical-align: bottom; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">-</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">-</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">-</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">1,867.5</span></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>

<tr style="vertical-align: bottom; background-color: #CCEEFF">
    <td style="padding-left: 3pt; line-height: 8.2pt"><span style="font-size: 8pt"><b>Liabilities</b></span></td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-top: 0.05pt; padding-right: 9.6pt; padding-left: 12pt; line-height: 9.2pt; text-indent: -1.45pt"><span style="font-size: 8pt"><b>Long-term debt (current and noncurrent portion)</b></span></td>
    <td style="padding-right: 3.8pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.8pt">&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
    <td style="text-align: right">&#160;</td>
    <td>&#160;</td>
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  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-top: 0.05pt; padding-right: 0.05pt; padding-left: 12pt; line-height: 9.2pt; text-indent: -1.45pt"><span style="font-size: 8pt">Floating rate, denominated in <i>reais </i>indexed by TR or UPR</span></td>
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    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
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  <tr>
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    <td style="vertical-align: bottom; padding-right: 3.8pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">273.7</span></td>
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    <td style="vertical-align: bottom; text-align: right; line-height: 9.05pt"><span style="font-size: 8pt">257.9</span></td>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: top">&#160;</td>
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  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-top: 0.05pt; padding-right: 0.05pt; padding-left: 12pt; line-height: 9.2pt; text-indent: -1.45pt"><span style="font-size: 8pt">Floating rate, denominated in <i>reais </i>indexed to the IPCA</span></td>
    <td style="vertical-align: bottom; padding-right: 3.8pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">230.1</span></td>
    <td style="vertical-align: bottom; padding-right: 3.8pt">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt">2,510.9</span></td>
    <td style="vertical-align: bottom">&#160;</td>
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    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.85pt; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt">11.1%</span></td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-top: 0.05pt; padding-right: 0.05pt; padding-left: 12pt; line-height: 9.2pt; text-indent: -1.45pt"><span style="font-size: 8pt">Floating rate, denominated in <i>reais </i>indexed by CDI</span></td>
    <td style="vertical-align: bottom; padding-right: 3.8pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">1,158.6</span></td>
    <td style="vertical-align: bottom; padding-right: 3.8pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt">1,133.3</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt">1,362.1</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt">5,897.0</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt">9,551.0</span></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.85pt; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt">15.2%</span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-left: 3pt; line-height: 8.1pt"><span style="font-size: 8pt">Fixed rate, denominated in <i>reais</i></span></td>
    <td style="vertical-align: bottom; padding-right: 3.8pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">120.4</span></td>
    <td style="vertical-align: bottom; padding-right: 3.8pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right; line-height: 8.1pt"><span style="font-size: 8pt">62.8</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right; line-height: 8.1pt"><span style="font-size: 8pt">55.6</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right; line-height: 8.1pt"><span style="font-size: 8pt">225.5</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; width: 10%; text-align: right; line-height: 8.1pt"><span style="font-size: 8pt">464.3</span></td>
    <td style="vertical-align: top; width: 1%">&#160;</td>
    <td style="vertical-align: bottom; text-align: center; text-indent: 17.15pt">&#160;</td></tr>
  <tr>
    <td style="vertical-align: bottom; padding-left: 3pt; line-height: 8.2pt"><span style="font-size: 8pt">Floating rate, denominated in U.S. dollars</span></td>
    <td style="vertical-align: bottom; padding-right: 3.8pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">132.3</span></td>
    <td style="vertical-align: bottom; padding-right: 3.8pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">85.3</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">95.6</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">659.4</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">972.6</span></td>
    <td style="vertical-align: top">&#160;</td>
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  <tr style="background-color: #CCEEFF">
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    <td style="vertical-align: bottom; padding-right: 3.8pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">180.3</span></td>
    <td style="vertical-align: bottom; padding-right: 3.8pt">&#160;</td>
    <td style="vertical-align: bottom; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">169.8</span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">169.8</span></td>
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    <td style="vertical-align: bottom; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">1,283.3</span></td>
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  <tr style="background-color: #CCEEFF">
    <td style="vertical-align: bottom; padding-left: 3pt; line-height: 8.2pt"><span style="font-size: 8pt"><b>Total long-term debt</b></span></td>
    <td style="vertical-align: bottom; padding-right: 3.8pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><b>2,246.0</b></span></td>
    <td style="vertical-align: bottom; padding-right: 3.8pt">&#160;</td>
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    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><b>2,189.6</b></span></td>
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    <td style="vertical-align: bottom; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><b>12,481.8</b></span></td>
    <td style="vertical-align: bottom">&#160;</td>
    <td style="vertical-align: bottom; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><b>18,958.7</b></span></td>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom; padding-right: 5.85pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><b>11.7%</b></span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">UPR stands for Standard
Reference Unit (<i>Unidade Padr&#227;o Refer&#234;ncia</i>) and is equal to TR, which was 0.2072% per month as of December 31, 2022;
CDI stands for Interbank Deposit Rate (<i>Certificado de Dep&#243;sitos Interbanc&#225;rios</i>), which was 13.65% per annum as of
December 31, 2022; IGP-M was 5.45% per annum as of December 31, 2022; 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 7.2% per annum as of December 31, 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The percentage of our indebtedness
subject to fixed and floating interest rate is as follows:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td colspan="6" style="padding-right: 8.5pt; text-align: right; line-height: 9.9pt"><span style="font-size: 8pt"><b>As of December 31,</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="width: 57%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 12%; padding-top: 0.1pt; padding-right: 1.45pt; text-align: right; line-height: 10.2pt"><span style="font-size: 8pt"><b>2022</b></span></td>
    <td style="border-top: black 1pt solid; width: 1%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 14%; padding-top: 0.1pt; padding-right: 1.5pt; text-align: right; line-height: 10.2pt"><span style="font-size: 8pt"><b>2021</b></span></td>
    <td style="border-top: black 1pt solid; width: 1%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 15%; padding-top: 0.1pt; padding-right: 8.55pt; text-align: right; line-height: 10.2pt"><span style="font-size: 8pt"><b>2020</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-top: 1.2pt; padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt"><b>Floating rate debt</b>:</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-top: 1.1pt; padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Denominated in U.S. dollars</span></td>
    <td style="padding-right: 1.4pt; text-align: right; line-height: 9.3pt"><span style="font-size: 8pt">2.3%</span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.45pt; text-align: right; line-height: 9.3pt"><span style="font-size: 8pt">2.6%</span></td>
    <td>&#160;</td>
    <td style="padding-right: 8.5pt; text-align: right; line-height: 9.3pt"><span style="font-size: 8pt">2.5%</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-top: 1.15pt; padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Denominated in <i>reais</i></span></td>
    <td style="padding-right: 1.4pt; text-align: right; line-height: 9.4pt"><span style="font-size: 8pt">82.9%</span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.45pt; text-align: right; line-height: 9.4pt"><span style="font-size: 8pt">78.4%</span></td>
    <td>&#160;</td>
    <td style="padding-right: 8.5pt; text-align: right; line-height: 9.4pt"><span style="font-size: 8pt">76.7%</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-top: 1.1pt; padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt"><b>Fixed rate debt</b>:</span></td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top">
    <td style="padding-top: 1.15pt; padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Denominated in <i>reais</i></span></td>
    <td style="padding-right: 1.4pt; text-align: right; line-height: 9.4pt"><span style="font-size: 8pt">2.5%</span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.45pt; text-align: right; line-height: 9.4pt"><span style="font-size: 8pt">3.0%</span></td>
    <td>&#160;</td>
    <td style="padding-right: 8.5pt; text-align: right; line-height: 9.4pt"><span style="font-size: 8pt">2.7%</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-top: 1.1pt; padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Denominated in Yen</span></td>
    <td style="padding-right: 1.4pt; text-align: right; line-height: 9.3pt"><span style="font-size: 8pt">9.5%</span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.45pt; text-align: right; line-height: 9.3pt"><span style="font-size: 8pt">13.6%</span></td>
    <td>&#160;</td>
    <td style="padding-right: 8.5pt; text-align: right; line-height: 9.3pt"><span style="font-size: 8pt">15.6%</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-top: 1.15pt; padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Denominated in U.S. dollars</span></td>
    <td style="padding-right: 1.4pt; text-align: right; line-height: 9.4pt"><span style="font-size: 8pt">2.8%</span></td>
    <td>&#160;</td>
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    <td>&#160;</td>
    <td style="padding-right: 8.5pt; text-align: right; line-height: 9.4pt"><span style="font-size: 8pt">2.5%</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-top: 1.1pt; padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt"><b>Total</b></span></td>
    <td style="padding-right: 1.4pt; text-align: right; line-height: 9.3pt"><span style="font-size: 8pt"><b>100.0%</b></span></td>
    <td>&#160;</td>
    <td style="padding-right: 1.45pt; text-align: right; line-height: 9.3pt"><span style="font-size: 8pt"><b>100.0%</b></span></td>
    <td>&#160;</td>
    <td style="padding-right: 8.5pt; text-align: right; line-height: 9.3pt"><span style="font-size: 8pt"><b>100.0%</b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>&#160;</b></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_014"></span>&#160;</td>
    <td style="width: 140px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000"><b>ITEM 12.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES</b></span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 20px">&#160;</td>
    <td style="width: 46px"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>A.</b></span></td>
    <td><span style="font-size: 9pt"><b>Debt Securities</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 20px">&#160;</td>
    <td style="width: 45px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>B.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>Warrants and Rights</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 20px">&#160;</td>
    <td style="width: 46px; padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>C.</b></span></td>
    <td style="padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Other Securities</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 20px">&#160;</td>
    <td style="width: 46px; padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000; letter-spacing: -0.05pt"><b>D.</b></span></td>
    <td style="padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-size: 9pt"><b>American Depositary Shares</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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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    <!-- Field: /Page -->

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Fees and Expenses</i></b></p>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The following table summarizes
the fees and expenses payable by holders of ADSs:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 52%; padding-left: 5.35pt"><span style="font-size: 8pt"><b>Persons depositing common shares or ADS holders must pay:</b></span></td>
    <td style="width: 48%; padding-left: 6.1pt"><span style="font-size: 8pt"><b>For:</b></span></td></tr>
  <tr style="background-color: #CCEEFF">
    <td style="padding-left: 5.35pt; line-height: 9.15pt"><span style="font-size: 8pt">US$5.00 (or less) per 100 ADSs (or portion of 100 ADSs)</span></td>
    <td style="vertical-align: top; padding-top: 0.05pt; padding-right: 17.9pt; padding-left: 6.1pt; line-height: 9.2pt"><span style="font-size: 8pt">Issuance of ADSs, including issuances resulting from a distribution of common shares or rights or other property</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-top: 0.05pt; padding-right: 37.7pt; padding-left: 5.35pt; line-height: 9.2pt"><span style="font-size: 8pt">US$5.00 (or less) per 100 ADSs (or portion of 100 ADSs)</span></td>
    <td style="padding-top: 0.05pt; padding-right: 17.9pt; padding-left: 6.1pt; line-height: 9.2pt"><span style="font-size: 8pt">Cancellation of ADSs for the purpose of withdrawal, including if the deposit agreement terminates</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td>
    <p style="font: 8pt/9.05pt Times New Roman, Times, 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, Times, 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; line-height: 9.05pt"><span style="font-size: 8pt">Any cash distribution to you</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-top: 0.05pt; padding-right: 5.05pt; padding-left: 5.35pt; line-height: 9.2pt"><span 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</span></td>
    <td style="padding-top: 0.05pt; padding-right: 15.95pt; padding-left: 6.1pt; line-height: 9.2pt"><span style="font-size: 8pt">Distribution of securities distributed to holders of deposited securities which are distributed by the depositary to ADS holders</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-top: 0.05pt; padding-right: 5.75pt; padding-left: 5.35pt; line-height: 9.2pt"><span 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)</span></td>
    <td style="padding-left: 6.1pt; line-height: 9.15pt"><span style="font-size: 8pt">Depositary services</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt; line-height: 9.05pt"><span style="font-size: 8pt">Registration or transfer fees</span></td>
    <td>
    <p style="font: 8pt/9.05pt Times New Roman, Times, 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, Times, 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="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 5.35pt; line-height: 8.25pt"><span style="font-size: 8pt">Expenses of the depositary</span></td>
    <td>
    <p style="font: 8pt Times New Roman, Times, 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, Times, 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="vertical-align: top; background-color: white">
    <td style="padding-top: 0.05pt; padding-right: 10.4pt; padding-left: 5.35pt; line-height: 9.2pt"><span 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</span></td>
    <td style="padding-left: 6.1pt; line-height: 9.15pt"><span style="font-size: 8pt">As necessary</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 5.35pt; line-height: 8.25pt"><span style="font-size: 8pt">Any charges incurred by the depositary or its agents for servicing the deposited securities</span></td>
    <td style="padding-top: 0.15pt; padding-right: 33.05pt; padding-left: 6.1pt; line-height: 9.2pt"><span style="font-size: 8pt">As necessary</span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 10pt 0"><b><i>Payment of Taxes</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Reimbursement of Fees</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The Bank of New York Mellon,
as depositary, has agreed to reimburse us for expenses we incur <span style="letter-spacing: -0.5pt">in connection with the </span>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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Reimbursement of Fees Incurred in 2022</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">From January 1, 2022 to
December 31, 2022, we received reimbursements in the amount of US$1,767,298.19 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: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b><span id="sbs20f_015"></span>PART II</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_016"></span>&#160;</td>
    <td style="width: 140px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000"><b>ITEM 13.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>


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    <!-- Field: /Page -->

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 5px"><span id="sbs20f_017"></span>&#160;</td>
    <td style="width: 140px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000"><b>ITEM 14.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>MATERIAL MODIFICATIONS TO THE RIGHTS OF SECURITY HOLDERS AND USE OF PROCEEDS</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_018"></span>&#160;</td>
    <td style="width: 140px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000"><b>ITEM 15.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>CONTROLS AND PROCEDURES</b></span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 20px">&#160;</td>
    <td style="width: 23px"><span style="font-size: 9pt; letter-spacing: -0.05pt"><b>A.</b></span></td>
    <td style="text-align: justify"><span style="font-size: 9pt"><b>Disclosure Controls and Procedures</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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)<span style="font-family: kiloji">-</span>15(e), as of the year ended December
31, 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, 2022; (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>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 20px">&#160;</td>
    <td style="width: 23px; padding-top: 0.05pt; padding-bottom: 10pt"><span style="font-size: 9pt; letter-spacing: -0.05pt"><b>B.</b></span></td>
    <td style="padding-top: 0.05pt; padding-bottom: 10pt; text-align: justify"><span style="font-size: 9pt"><b>Management&#8217;s Report on Internal Control over Financial Reporting</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Our management is responsible
for establishing and maintaining adequate internal controls over financial reporting.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, 2022 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As a result of the assessment
described above, our management concluded that as of December 31, 2022, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="font: 12pt Times New Roman, Times, Serif; width: 20px">&#160;</td>
    <td style="font: 12pt Times New Roman, Times, Serif; width: 25px; padding-top: 3.3pt; padding-bottom: 10pt"><span style="font-size: 9pt; letter-spacing: -0.05pt"><b>C.</b></span></td>
    <td style="font: 12pt Times New Roman, Times, Serif; padding-top: 3.3pt; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Attestation Report of the Registered Public Accounting Firm</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b><span style="text-decoration: underline">REPORT OF INDEPENDENT REGISTERED PUBLIC
ACCOUNTING FIRM</span></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">Board of Directors and Shareholders</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">Companhia de Saneamento B&#225;sico do Estado
de S&#227;o Paulo &#8211; SABESP</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b>Opinion on internal control over financial
reporting</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">We have audited the internal control over financial
reporting of Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo &#8211; SABESP (the &#8220;Company&#8221;) as of December
31, 2022, based on criteria established in the 2013 <i>Internal Control &#8211; Integrated Framework</i> issued by the Committee of Sponsoring
Organizations of the Treadway Commission (&#8220;COSO&#8221;). In our opinion, the Company maintained, in all material respects, effective
internal control over financial reporting as of December 31, 2022, based on criteria established in the 2013 <i>Internal Control &#8211;
Integrated Framework</i> issued by COSO.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">We also have audited, in accordance with the
standards of the Public Company Accounting Oversight Board (United States) (&#8220;PCAOB&#8221;), the financial statements of the Company
as of and for the year ended December 31, 2022, and our report dated April 25, 2023 expressed an unqualified opinion on those financial
statements.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b>Basis for opinion</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">The Company&#8217;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&#8217;s Report on Internal Control over Financial Reporting. Our responsibility
is to express an opinion on the Company&#8217;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.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">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.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><b>Definition and limitations of internal control
over financial reporting</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">A company&#8217;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&#8217;s internal control
over financial reporting includes those policies and procedures that <b>(1)</b> pertain to the maintenance of records that, in reasonable
detail, accurately and fairly reflect the transactions and dispositions of the assets of the company; <b>(2)</b> 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 <b>(3)</b> provide reasonable assurance regarding prevention or timely detection of unauthorized acquisition,
use, or disposition of the company&#8217;s assets that could have a material effect on the financial statements.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">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, Times, Serif; margin: 0 0 10pt; text-align: justify">/s/ Grant Thornton Auditores Independentes Ltda.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">S&#227;o Paulo, Brazil</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify">April 25, 2023</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 20px">&#160;</td>
    <td style="width: 25px; padding-top: 3.3pt; padding-bottom: 10pt"><span style="font-size: 9pt; letter-spacing: -0.05pt"><b>D.</b></span></td>
    <td style="padding-top: 3.3pt; padding-bottom: 10pt"><span style="font-size: 9pt"><b>Changes in internal control over financial reporting</b></span></td></tr>
  </table>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">There have been no changes
in our internal control over financial reporting during the fiscal year ended December 31, 2022 that have materially affected, or are
reasonably likely to materially affect, our internal control over financial reporting.</p>


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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

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  <tr style="vertical-align: top">
    <td style="width: 5px"><span id="sbs20f_019"></span>&#160;</td>
    <td style="width: 140px"><span style="font-size: 9pt"><b>ITEM 16.</b></span></td>
    <td><span style="font-size: 9pt"><b>[RESERVED]</b></span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_020"></span>&#160;</td>
    <td style="width: 140px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000"><b>ITEM 16A.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>AUDIT COMMITTEE FINANCIAL EXPERT</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">At our board meeting held
on June 29, 2005, we established an audit committee, as defined under section 3(a)(58) of the Exchange Act. Our Board of Directors has
determined that Francisco Vidal Luna qualifies as an audit committee Coordinator, and as Financial Expert as defined for the purposes
of this Item 16A in Item 16 of Form 20-F. Francisco Vidal Luna is an &#8220;independent director&#8221; within the meaning of the SEC
rules. Additionally, our Board of Directors also determined that Wilson Newton de Mello Neto qualifies as Financial Expert.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_021"></span>&#160;</td>
    <td style="width: 139px; padding-bottom: 10pt"><span style="font-size: 9pt"><b>ITEM 16B.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>CODE OF ETHICS</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 9pt 0 10pt; text-align: justify; text-indent: 0.25in">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 our Code of Conduct and Integrity, we have set up an ethics committee, an external whistleblowing hotline, an
ombudsman, and a customer service channel. In addition, we implemented a Corporate Responsibility Procedure that defines the consequences
in cases of violation of the Code, to ensure the receipt of internal and external reports. 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 2022, 396 events were reported to the whistleblower hotline. During
2022, 48 of our employees or outsourced employees received penalties (21 warnings, 2 suspensions and 25 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 https://ri.sabesp.com.br/en/corporate-governance/code-of-conduct-and-integrity/.
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 Conduct and Integrity, without charge, upon request
to sabesp.ri@sabesp.com.br.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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.
For additional information, see &#8220;Item 16G&#8212;Corporate Governance&#8212;Corporate Governance Practices of Brazilian Government-Controlled
Companies.&#8221;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
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    <td style="width: 3px"><span id="sbs20f_022"></span>&#160;</td>
    <td style="width: 150px; padding-top: 4.65pt; padding-bottom: 10pt"><span style="font-size: 9pt"><b>ITEM <span style="color: #010000">16C.</span></b></span></td>
    <td style="padding-top: 4.65pt; padding-bottom: 10pt"><span style="font-size: 9pt"><b>PRINCIPAL ACCOUNTANT FEES AND SERVICES</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Grant Thornton Auditores
Independentes served as our independent registered public accounting firm for the years ended December 31, 2022, 2021 and 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The following table presents
the aggregate fees for professional services and other services rendered to us by Grant Thornton Auditores Independentes in 2022 and 2021:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td colspan="4" style="padding-right: 3.35pt; text-align: right; line-height: 8.75pt"><span style="font-size: 8pt"><b>Year ended December 31,</b></span></td></tr>
  <tr style="vertical-align: top">
    <td style="width: 65%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 17%; padding-top: 0.05pt; padding-right: 13.5pt; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt"><b>2022</b></span></td>
    <td style="border-top: black 1pt solid; width: 1%">&#160;</td>
    <td style="border-top: black 1pt solid; border-bottom: black 1pt solid; width: 17%; padding-top: 0.05pt; padding-right: 7.5pt; text-align: right; line-height: 9.15pt"><span style="font-size: 8pt"><b>2021</b></span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-right: 13.5pt">&#160;</td>
    <td>&#160;</td>
    <td style="padding-right: 3.35pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt"><i>(in millions of reais)</i></span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 6pt; line-height: 8.25pt"><span style="font-size: 8pt">Audit Fees<sup>(1)</sup></span></td>
    <td style="padding-right: 13.5pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">1.4</span></td>
    <td>&#160;</td>
    <td style="padding-right: 7.5pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt">1.6</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Audit-Related Fees</span></td>
    <td style="padding-right: 13.5pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">0.1</span></td>
    <td>&#160;</td>
    <td style="padding-right: 7.5pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">-</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">Tax Fees</span></td>
    <td style="padding-right: 13.5pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">-</span></td>
    <td>&#160;</td>
    <td style="padding-right: 7.5pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">-</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 6pt; line-height: 8.2pt"><span style="font-size: 8pt">All Other Fees</span></td>
    <td style="padding-right: 13.5pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">-</span></td>
    <td>&#160;</td>
    <td style="padding-right: 7.5pt; text-align: right; line-height: 8.2pt"><span style="font-size: 8pt">-</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td style="padding-left: 6pt; line-height: 8.25pt"><span style="font-size: 8pt"><b>Total</b></span></td>
    <td style="padding-right: 13.5pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt"><b>1.5</b></span></td>
    <td><b>&#160;</b></td>
    <td style="padding-right: 7.5pt; text-align: right; line-height: 8.25pt"><span style="font-size: 8pt"><b>1.6</b></span></td></tr>
  </table>
<p style="font: 8.5pt Times New Roman, Times, Serif; margin: 0.5pt 0 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 3%; padding-top: 0.05pt"><span style="font-size: 7pt; letter-spacing: -0.1pt">(1)</span></td>
    <td style="width: 94%; padding-top: 0.05pt; padding-right: 15.5pt"><span style="font-size: 7pt">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.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0.05pt 15.5pt 0 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0.05pt 0 10pt"></p>


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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0.05pt 0 10pt"><b>Pre-approval policies and procedures</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Except as disclosed above,
KPMG Auditores Independentes and Grant Thornton Auditores Independentes did not provide any non-audit services to us.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_023"></span>&#160;</td>
    <td style="width: 140px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000"><b>ITEM 16D.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">None.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_024"></span>&#160;</td>
    <td style="width: 139px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000"><b>ITEM 16E.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>PURCHASES OF EQUITY SECURITIES BY ISSUER AND AFFILIATED PURCHASERS</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 5px"><span id="sbs20f_025"></span>&#160;</td>
    <td style="width: 143px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000"><b>ITEM 16F.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>CHANGE IN REGISTRANT&#8217;S CERTIFYING ACCOUNTANT</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_026"></span>&#160;</td>
    <td style="width: 143px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000"><b>ITEM 16G.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>CORPORATE GOVERNANCE </b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 4.65pt 0 10pt"><b>Required Changes to Corporate Governance Practices of Brazilian
Government-Controlled Companies</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As a Brazilian mixed capital
company (<i>sociedade de economia mista</i>), we are subject to Federal Law No. 13,303/16, which requires the adoption of strong corporate
governance practices and stringent public bidding procedures when contracting with third parties. Additionally, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Among other requirements,
this law sets out the following rules:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 38px">&#160;</td>
    <td style="width: 38px; padding-top: 0.05pt; padding-bottom: 5pt"><span style="font-family: Symbol; font-size: 9pt">&#183;</span></td>
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    <td>&#160;</td>
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    <td>&#160;</td>
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  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
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    <td style="width: 41px"><span style="font-size: 9pt; letter-spacing: -0.1pt">(a)</span></td>
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  <tr style="vertical-align: top">
    <td>&#160;</td>
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  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-size: 9pt">(c)</span></td>
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<p style="font: 9pt Times New Roman, Times, Serif; margin: 6pt 0 10pt; text-align: justify; text-indent: 0.25in">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 cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td>&#160;</td>
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  <tr style="vertical-align: top">
    <td colspan="2">&#160;</td>
    <td colspan="2"><span style="font-size: 9pt">(a)</span></td>
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  <tr style="vertical-align: top">
    <td colspan="2">&#160;</td>
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  <tr style="vertical-align: top">
    <td colspan="5" style="padding-top: 4.6pt">&#160;</td>
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    <td style="padding-top: 4.6pt; text-align: justify"><span style="font-size: 9pt">a senior management position in a company with a similar business purpose or similar size; or</span></td></tr>

<tr style="vertical-align: top">
    <td style="width: 6%; padding-top: 4.6pt">&#160;</td>
    <td style="width: 3%; padding-top: 4.6pt">&#160;</td>
    <td style="width: 1%; padding-top: 4.6pt">&#160;</td>
    <td style="width: 1%; padding-top: 4.6pt">&#160;</td>
    <td style="width: 1%; padding-top: 4.6pt">&#160;</td>
    <td style="width: 4%; padding-top: 4.6pt; text-align: justify"><span style="font-size: 9pt">(ii)</span></td>
    <td style="width: 84%; padding-top: 4.6pt; text-align: justify"><span style="font-size: 9pt">a position in the public sector that involves a high degree of trust (i.e., at level DAS-4 or higher); or</span></td></tr>
  <tr style="vertical-align: top">
    <td colspan="5" style="padding-top: 4.6pt">&#160;</td>
    <td style="padding-top: 4.6pt; text-align: justify"><span style="font-size: 9pt">(iii)</span></td>
    <td style="padding-top: 4.6pt; text-align: justify"><span style="font-size: 9pt">a position as professor or researcher in the company&#8217;s business sectors; or</span></td></tr>
  </table>
<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 7%">&#160;</td>
    <td style="width: 3%"><span style="font-size: 9pt">(c)</span></td>
    <td style="width: 90%; padding-right: 15.55pt; text-align: justify"><span 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;</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 6pt 0 10pt 27.6pt"><b><span style="text-decoration: underline">and</span>:</b></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td colspan="2"><span style="font-size: 9pt; letter-spacing: -0.1pt">2.</span></td>
    <td colspan="2"><span style="font-size: 9pt">The individual must satisfy the requirements of <b><span style="text-decoration: underline">both</span></b> (a) and (b) of this Point 2:</span></td></tr>
  <tr style="vertical-align: top">
    <td colspan="2">&#160;</td>
    <td colspan="2"><span style="font-size: 9pt; letter-spacing: -0.1pt">(a)</span></td>
    <td style="padding-right: 15.55pt; text-align: justify"><span style="font-size: 9pt">the individual must have received sufficient training for the position for which she or he has been nominated; <span style="text-decoration: underline">and</span></span></td></tr>
  <tr style="vertical-align: top">
    <td colspan="2">&#160;</td>
    <td colspan="2"><span style="font-size: 9pt; letter-spacing: -0.1pt">(b)</span></td>
    <td style="padding-right: 15.55pt; text-align: justify"><span style="font-size: 9pt">the individual must not have been declared ineligible for such position in accordance with applicable law.</span></td></tr>
  <tr>
    <td style="width: 4%">&#160;</td>
    <td style="width: 3%">&#160;</td>
    <td style="width: 2%">&#160;</td>
    <td style="width: 1%">&#160;</td>
    <td style="width: 90%">&#160;</td></tr>
  </table>
<p style="font: 8.5pt Times New Roman, Times, Serif; margin: 0.2pt 0 10pt">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Additionally, annually,
the Directors receive specific training on the Code of Conduct and Integrity, risk management policy, corporate and capital market legislation,
Disclosure of Information, Anti-Corruption Law (Law No. 12,846/2013), and other topics related to the activities of the state-owned companies.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, as well as certain corporate policies, as applicable, are in accordance with Federal Law
No. 13,303/16.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">These policies, such as
the Nominating Policy and Compensation Policy, are also in compliance with the Novo Mercado Regulation and the State Decree No. 62,349/2016.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">For a description of 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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Significant Differences between our Current Corporate Governance
Practices and NYSE Corporate Governance Standards</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In view of Brazilian Law
13,303/2016 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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Majority of Independent Directors</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. 13,303/2016 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.&#160;13,303/2016
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 29, 2021, 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.&#160;13,303/2016. Currently, five of our ten directors are independent, pursuant to the Novo Mercado Listing
Regulations and Federal Law No. 13,303/2016. We believe these rules provide adequate assurances that our directors are independent.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"></p>


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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Executive Sessions</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 nine non-management directors.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Fiscal Council</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Under the Brazilian Corporate
Law, the <i>Conselho Fiscal</i> (&#8220;fiscal council&#8221;), 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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Currently, our fiscal council
consists of three sitting members and five alternates. The fiscal council members generally meet once a month.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Audit Committee</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 meets 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&#8217; 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. Since December
22, 2022, when Eduardo de Freitas Teixeira resigned, the members of our audit committee have been Francisco Vidal Luna and Wilson Newton
de Mello Neto. All members meet the independent membership requirements of the SEC and NYSE as well as other NYSE requirements. Both are
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. Francisco Vidal Luna is the committee&#8217;s Coordinator.</p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;<span style="font-size: 9pt"><b><i>Nomination/Corporate Governance
and Compensation Committees</i></b></span></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>

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<p style="font: 12pt Times New Roman, Times, Serif; margin: 0 0 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">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. 62,349/2016 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. 13,303/2016
and State Decree No. 62,349/2016.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Candidates are assessed
based on the CODEC Resolution No. 02/2023 and on our nomination policy, approved by the Board of Directors, which follows the guidelines
defined by Federal Law No. 13,303/2016, State Decree No. 62,349/2016 and Novo Mercado Listing Regulations.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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.&#160;13,303/2016:</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3%">&#160;</td>
    <td style="width: 5%; padding-bottom: 5pt"><span style="font-size: 9pt">(a)</span></td>
    <td style="width: 92%; padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">presentation of the acts of management, regarding the lawfulness and effectiveness of the management;</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-size: 9pt">(b)</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">contribution to the earnings for the year; and</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td style="padding-bottom: 5pt"><span style="font-size: 9pt">(c)</span></td>
    <td style="padding-right: 15.85pt; padding-bottom: 5pt; text-align: justify"><span style="font-size: 9pt">achievement of the purposes established in the business plan and fulfillment of the long-term strategy.</span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 a general shareholders&#8217; 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&#227;o Paulo state government and CODEC.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Shareholder Approval of Equity Compensation Plans</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Corporate Governance Guidelines</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. 13,303/2016 and State Decree 62,349/2016. For more information,
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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Code of Ethics and Integrity</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">However, Federal Law No.
13,303/2016, State Decree 62,349/2016 and the <i>Novo Mercado</i> Regulations require the adoption of a Code of Conduct and Integrity
that should include, among other provisions, guidelines regarding conflicts of interests, fraudulent acts and corruption, whistleblowing
channels, bribes, 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 <span style="text-decoration: underline">https://ri.sabesp.com.br/en/corporate-governance/code-of-conduct-and-integrity/</span>,
and on the Brazilian Securities Commission (<span style="text-decoration: underline">www.cvm.com.br</span>).</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Moreover, we require our
suppliers and other related third-party to comply with our Code of Ethics and Integrity, through a contractual agreement. Any non-compliance
is subjected to sanctions under the contract and other measures under applicable laws and regulations.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b><i>Internal Audit Function</i></b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Anticorruption Compliance</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Law No. 12,846, of August
1, 2013 (the &#8220;Anticorruption Law&#8221; or the &#8220;Clean Company Act&#8221;), currently regulated by Decree No. 11,129/2022,
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>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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. 13,303/2016, the Novo Mercado Regulations,
and Brazilian Office of the Comptroller General&#8217;s (CGU) guidelines.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 Conduct 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We periodically review
our management of anti-fraud and anti-corruption measures, consolidating the measures in a structured corporate program. In 2022, we resumed
a new cycle of mapping and analyzing the risks of fraud and corruption and of the controls necessary to the business profile. Our current
portfolio has 19 risks. For risks classified as moderate to critical, we implement mitigating actions.</p>


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<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In 2022, 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 <span style="letter-spacing: -0.45pt">culture</span> of integrity for our employees and business partners. We also train our
directors, officers and members of the Fiscal Council on issues related to corporate governance.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">To engage employees and
leadership on topics such as nepotism, conflicts of interest, donations, sponsorships, gifts, and hospitality, among others, we launched
the Moments of Compliance project in 2022. In 2022, we held 32 meetings in different areas, involving over 6,000 employees, with the objective
of covering the entire company by the end of 2023.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">We also provide complaint
hotlines to report cases of fraud, corruption, unlawful acts, breaches of the Code of Conduct 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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">In recognition of our commitment
to ethical behavior in our business practices, we have been listed in the Pro-Ethics Companies list by the Office of the Comptroller General
of the federal government for the last two evaluation cycles. Additionally, we scored over nine points in the self-evaluation conducted
in 2022 by the Integrity Indicators of the Ethos Institute, demonstrating a high level of maturity in our Integrity Program.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">As a result of our efforts,
we did not register any corruption cases in 2022.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt"><b>Citizens&#8217; Access to Information at Sabesp</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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&#234;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&#227;o Paulo state government.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">These duties are linked
to the Risk and Compliance Management Superintendent whose main assumption is the transparency, quality of information and compliance
with strategic rules of a listed company.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_027"></span>&#160;</td>
    <td style="width: 140px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000"><b>ITEM</b></span><b> <span style="font-size: 9pt">16H.</span></b></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>MINE SAFETY DISCLOSURE</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

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    <!-- Field: /Page -->

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in"></p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_028"></span>&#160;</td>
    <td style="width: 140px; padding-left: 0.15pt; text-align: justify"><span style="font-size: 9pt"><b>&#160;ITEM 16I.</b></span></td>
    <td style="padding-left: 1.1pt; text-align: justify"><span style="font-size: 9pt"><b>DISCLOSURE REGARDING FOREIGN JURISDICTIONS THAT PREVENT INSPECTIONS</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_029"></span>&#160;</td>
    <td style="width: 140px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000"><b>ITEM</b></span><b> <span style="font-size: 9pt">16J.</span></b></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>INSIDER TRADING POLICIES</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b><span id="sbs20f_030"></span>PART III</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_031"></span>&#160;</td>
    <td style="width: 140px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000"><b>ITEM 17.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>FINANCIAL STATEMENTS</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Not applicable.</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_032"></span>&#160;</td>
    <td style="width: 140px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000"><b>ITEM 18.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>FINANCIAL STATEMENTS</b></span></td></tr>
  </table>
<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">The following financial
statements, together with the reports of the independent registered public accounting firms, are filed as part of this annual report.
For more information, see &#8220;Index to Financial Statements.&#8221;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr style="vertical-align: top">
    <td style="width: 3px"><span id="sbs20f_033"></span>&#160;</td>
    <td style="width: 140px; padding-bottom: 10pt"><span style="font-size: 9pt; color: #010000"><b>ITEM 19.</b></span></td>
    <td style="padding-bottom: 10pt"><span style="font-size: 9pt"><b>EXHIBITS</b></span></td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;List of Exhibits</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0.3pt 0 10pt 9pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 10%; padding-left: 5.35pt; line-height: 8.3pt"><span style="font-size: 7.5pt"><b>Item</b></span></td>
    <td style="width: 90%; padding-left: 11.5pt; line-height: 8.3pt"><span style="font-size: 7.5pt"><b>Description</b></span></td></tr>
  <tr style="vertical-align: top; background-color: #DAEEF3">
    <td style="padding-left: 5.35pt"><span style="font-size: 7.5pt">1.1*</span></td>
    <td style="padding-left: 11.5pt"><span style="font-size: 7.5pt">Bylaws of the Registrant (English translation) (incorporated by reference to the Form 6-K filed on May 20, 2022).</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt"><a href="ex02-1.htm"><span style="font-size: 8pt">2.1</span></a></td>
    <td style="padding-left: 11.5pt"><a href="ex02-1.htm"><span style="font-size: 8pt">Description of Securities registered under Section 12 of the Exchange Act.</span></a></td></tr>
  <tr style="vertical-align: top; background-color: #DAEEF3">
    <td style="padding-left: 5.35pt"><span style="font-size: 7.5pt">4.1*</span></td>
    <td style="padding-right: 9.35pt; padding-left: 11.5pt"><span style="font-size: 7.5pt">Agreement between the Registrant and the State Department of Water and Energy (Departamento de &#193;guas e Energia El&#233;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;).</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt"><span style="font-size: 7.5pt">4.2*</span></td>
    <td style="padding-right: 3pt; padding-left: 11.5pt"><span style="font-size: 7.5pt">Protocol of Understanding between the Registrant and the State of S&#227;o Paulo, dated September 30, 1997 (English translation) (incorporated by reference to Exhibit 10.2 to the April 8, 2002 Form F-1).</span></td></tr>
  <tr style="vertical-align: top; background-color: #DAEEF3">
    <td style="padding-left: 5.35pt"><span style="font-size: 7.5pt">4.3*</span></td>
    <td style="padding-left: 11.5pt"><span style="font-size: 7.5pt">Agreement between the Registrant and the State of S&#227;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).</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt"><span style="font-size: 7.5pt">4.4*</span></td>
    <td style="padding-left: 11.5pt"><span style="font-size: 7.5pt">Agreement between the Registrant and the State of S&#227;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).</span></td></tr>
  <tr style="vertical-align: top; background-color: #DAEEF3">
    <td style="padding-left: 5.35pt"><span style="font-size: 7.5pt">4.5*</span></td>
    <td style="padding-left: 11.5pt"><span 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).</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt"><span style="font-size: 7.5pt">4.6*</span></td>
    <td style="padding-right: 2.25pt; padding-left: 11.5pt"><span 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).</span></td></tr>
  <tr style="vertical-align: top; background-color: #DAEEF3">
    <td style="padding-left: 5.35pt"><span style="font-size: 7.5pt">4.7*</span></td>
    <td style="padding-left: 11.5pt"><span style="font-size: 7.5pt">First Amendment to the Agreement, dated December 11, 2001, between the Registrant and the State of S&#227;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).</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt"><span style="font-size: 7.5pt">4.8*</span></td>
    <td style="padding-left: 11.5pt"><span style="font-size: 7.5pt">Second Amendment to the Agreement, dated December 11, 2001, between the Registrant and the State of S&#227;o Paulo, dated December 28, 2007. (English translation) (incorporated by reference to the Form 6-K filed on February 25, 2008).</span></td></tr>
  <tr style="vertical-align: top; background-color: #DAEEF3">
    <td style="padding-left: 5.35pt"><span style="font-size: 7.5pt">4.9*</span></td>
    <td style="padding-left: 11.5pt"><span style="font-size: 7.5pt">Third Amendment to the Agreement, dated December 11, 2001, between the Registrant and the State of S&#227;o Paulo, dated November 17, 2008. (English translation) (incorporated by reference to the Form 6-K filed on December 23, 2008).</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt"><span style="font-size: 7.5pt">4.10*</span></td>
    <td style="padding-right: 1pt; padding-left: 11.5pt"><span style="font-size: 7.5pt">Commitment Agreement, between the Registrant and the State of S&#227;o Paulo, dated March 26, 2008. (English translation) (incorporated by reference to the Form 6-K filed on April 28, 2008).</span></td></tr>
  <tr style="vertical-align: top; background-color: #DAEEF3">
    <td style="padding-left: 5.35pt"><span style="font-size: 7.5pt">4.11*</span></td>
    <td style="padding-right: 9.35pt; padding-left: 11.5pt"><span style="font-size: 7.5pt">Agreement Executed between the Registrant and the S&#227;o Paulo City Government, dated November 14, 2007 (English Translation) (incorporated by reference to the Form 6-K filed on March 12, 2008).</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt"><span style="font-size: 7.5pt">4.12*</span></td>
    <td style="padding-left: 11.5pt"><span style="font-size: 7.5pt">Amendment to the Agreement Executed between the Registrant and the S&#227;o Paulo City government, dated February 10, 2008 (English translation) (incorporated by reference to the Form 6-K filed on May 12, 2008).</span></td></tr>
  <tr style="vertical-align: top; background-color: #DAEEF3">
    <td style="padding-left: 5.35pt"><span style="font-size: 7.5pt">4.14*</span></td>
    <td style="padding-left: 11.5pt"><span style="font-size: 7.5pt">The Audit Committee Charter dated August 12, 2021 (English translation) (incorporated by reference to the Form 6-K filed on September 2, 2021).</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt"><span style="font-size: 7.5pt">4.15*</span></td>
    <td style="padding-left: 11.5pt"><span style="font-size: 7.5pt">Convention between the State and the city of S&#227;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).</span></td></tr>
  <tr style="vertical-align: top; background-color: #DAEEF3">
    <td style="padding-left: 5.35pt"><span style="font-size: 7.5pt">4.16*</span></td>
    <td style="padding-left: 11.5pt"><span style="font-size: 7.5pt">Contract to provide public water supply and sewage services, among the Registrant, the State and the city of S&#227;o Paulo, dated June 23, 2010 (English translation) (incorporated by reference to the Form 6-K filed on July 13, 2010).</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt"><span style="font-size: 7.5pt">4.17*</span></td>
    <td style="padding-right: 0.8pt; padding-left: 11.5pt"><span style="font-size: 7.5pt">Term of Agreement between the Registrant, the State of S&#227;o Paulo and the DAEE, dated March 18, 2015 (English translation) (incorporated by reference to the Form 6-K filed on April 15, 2015).</span></td></tr>
  <tr style="vertical-align: top; background-color: #DAEEF3">
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    <td style="padding-left: 11.5pt"><span 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).</span></td></tr>
  <tr style="vertical-align: top">
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    <td style="padding-left: 11.5pt"><span 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).</span></td></tr>
  </table>

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  <tr style="vertical-align: top">
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    <td style="width: 90%; padding-left: 11.5pt"><a href="ex12-1.htm"><span style="font-size: 7.5pt">Certification of Andr&#233; Gustavo Salcedo Teixeira Mendes, Chief Executive Officer, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</span></a></td></tr>
  <tr style="vertical-align: top; background-color: #DAEEF3">
    <td style="padding-left: 5.35pt"><a href="ex12-2.htm"><span style="font-size: 7.5pt">12.2</span></a></td>
    <td style="padding-left: 11.5pt"><a href="ex12-2.htm"><span style="font-size: 7.5pt">Certification of Catia Cristina Teixeira Pereira, Chief Financial Officer and Investor Relations Officer, pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.</span></a></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt"><a href="ex13-1.htm"><span style="font-size: 7.5pt">13.1</span></a></td>
    <td style="padding-right: 7.65pt; padding-left: 11.5pt"><a href="ex13-1.htm"><span style="font-size: 7.5pt">Certification of Andr&#233; Gustavo Salcedo Teixeira Mendes, Chief Executive Officer, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes- Oxley Act of 2002. </span></a></td></tr>
  <tr style="vertical-align: top; background-color: #DAEEF3">
    <td style="padding-left: 5.35pt; line-height: 8.6pt"><a href="ex13-2.htm"><span style="font-size: 7.5pt">13.2</span></a></td>
    <td style="padding-right: 7.65pt; padding-left: 11.5pt"><a href="ex13-2.htm"><span style="font-size: 7.5pt">Certification of Catia Cristina Teixeira Pereira, 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.</span></a></td></tr>
  <tr style="vertical-align: top">
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    <td style="padding-top: 0.05pt; padding-right: 24.9pt; padding-left: 11.5pt"><span style="font-size: 7.5pt">XBRL Instance Document</span></td></tr>
  <tr style="vertical-align: top; background-color: #DAEEF3">
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    <td style="padding-left: 11.5pt; line-height: 8.6pt"><span style="font-size: 7.5pt">XBRL Taxonomy Extension Schema Document</span></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-left: 5.35pt"><span style="font-size: 7.5pt">101.CAL</span></td>
    <td style="padding-left: 11.5pt"><span style="font-size: 7.5pt">XBRL Taxonomy Extension Calculation Linkbase Document</span></td></tr>
  <tr style="vertical-align: top; background-color: #DAEEF3">
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    <td style="padding-left: 11.5pt"><span style="font-size: 7.5pt">XBRL Taxonomy Extension Definition Linkbase Document</span></td></tr>
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    <td style="padding-left: 11.5pt"><span style="font-size: 7.5pt">XBRL Taxonomy Extension Label Linkbase Document</span></td></tr>
  <tr style="vertical-align: top; background-color: #DAEEF3">
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    <td style="padding-left: 11.5pt"><span style="font-size: 7.5pt">XBRL Taxonomy Extension Presentation Linkbase Document</span></td></tr>
  <tr style="vertical-align: top">
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    <td style="padding-left: 11.5pt"><span style="font-size: 7.5pt">XBRL Taxonomy Extension Presentation Linkbase Document</span></td></tr>
  <tr style="vertical-align: top">
    <td colspan="2" style="line-height: 7.6pt"><span style="font-size: 7.5pt">(*) Previously filed.</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>SIGNATURES</b></p>

<p style="font: 8.5pt Times New Roman, Times, Serif; margin: 0.2pt 0 10pt"><b>&#160;</b></p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>COMPANHIA DE SANEAMENTO B&#193;SICO DO ESTADO DE
S&#195;O PAULO - SABESP</b></p>

<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <tr>
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="vertical-align: top; padding-right: 24pt; text-align: right"><span style="font-size: 9pt">By:</span></td>
    <td style="border-bottom: black 1pt solid; vertical-align: bottom"><span style="font-size: 9pt">/s/&#160;&#160;Andr&#233; Gustavo Salcedo Teixeira Mendes </span></td>
    <td>&#160;</td></tr>
  <tr>
    <td>&#160;</td>
    <td style="vertical-align: bottom; width: 53%">
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0">Name: Andr&#233; Gustavo Salcedo Teixeira Mendes</p>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0">Title: Chief Executive Officer</p></td>
    <td>&#160;</td></tr>
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td>&#160;</td></tr>
  <tr>
    <td style="vertical-align: top">&#160;</td>
    <td style="vertical-align: bottom">&#160;</td>
    <td>&#160;</td></tr>
  <tr>
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    <td style="border-bottom: black 1pt solid; vertical-align: bottom"><span style="font-size: 9pt">/s/&#160;&#160;Catia Cristina Teixeira Pereira</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td>&#160;</td>
    <td style="vertical-align: bottom">
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0">Name: Catia Cristina Teixeira Pereira</p>
    <p style="font: 9pt Times New Roman, Times, Serif; margin: 0">Title: Chief Financial Officer and Investor Relations Officer</p></td>
    <td>&#160;</td></tr>
  </table>
<p style="font: 12pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 9.5pt Times New Roman, Times, Serif; margin: 0.45pt 0 10pt">&#160;</p>

<p style="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">Date: April 25, 2023</p>

<p style="font: 13pt/107% Arial, Helvetica, Sans-Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 13pt/107% Arial, Helvetica, Sans-Serif; margin: 0"><b>&#160;</b></p>
<p style="font: 13pt/107% Arial, Helvetica, Sans-Serif; margin: 0"><b>&#160;</b></p>

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<p style="font: 13pt/107% Arial, Helvetica, Sans-Serif; margin: 0"></p>
<p style="font: 19pt Georgia, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 19pt Georgia, Times, Serif; margin: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 13pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>Financial Statements as at December 31, 2022 and 2021</b></p>

<p style="font: 13pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>And for the years ended</b></p>

<p style="font: 13pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>December 31, 2022, 2021 and 2020</b></p>

<p style="font: 13pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 13pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 13pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 13pt/107% Arial, Helvetica, Sans-Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 13pt/107% Arial, Helvetica, Sans-Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 13pt Georgia, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 12pt Georgia, Times, Serif; margin: 0">&#160;</p>


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<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING
FIRM</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: -0.5pt">&#160;</p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0">Board of Directors and Shareholders</p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0 0 16pt">Companhia de Saneamento B&#225;sico do Estado de S&#227;o
Paulo &#8211; SABESP</p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0 0 16pt">Opinion on the financial statements</p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 6pt 0; text-align: justify">We have audited the accompanying balance
sheets of Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo &#8211; SABESP (the &#8220;Company&#8221;) as of December
31, 2022 and 2021, and the related statements of income, comprehensive income, changes in shareholders&#8217; equity and cash flows for
each of the two-year period then ended, and the related notes (collectively referred to as the &#8220;financial statements&#8221;). In
our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31,
2022 and 2021, and the results of its operations and its cash flows for each of the two years in the period ended December 31, 2022, in
conformity with International Financial Reporting Standards (&#8220;IFRS&#8221;) as issued by the International Accounting Standards Board
(&#8220;IASB&#8221;).</p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 6pt 0; text-align: justify">We also have audited, in accordance with
the standards of the Public Company Accounting Oversight Board (United States) (&#8220;PCAOB&#8221;), the Company&#8217;s internal control
over financial reporting as of December 31, 2022, based on criteria established in the 2013 <i>Internal Control &#8211; Integrated Framework</i>
issued by the Committee of Sponsoring Organizations of the Treadway Commission (&#8220;COSO&#8221;), and our report dated April 25, 2023
expressed an unqualified opinion.</p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0 0 16pt"><b>Basis for opinion </b></p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 6pt 0; text-align: justify">These financial statements are the responsibility
of the Company&#8217;s management. Our responsibility is to express an opinion on the Company&#8217;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.</p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 6pt 0; text-align: justify">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.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 0 0 16pt"><b>Critical Audit Matter </b></p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 6pt 0; text-align: justify">The critical audit matter communicated below
is a matter arising from the current period audit of the financial statements that was communicated or required to be communicated to
the audit committee and that: <b>(1)</b> relate to accounts or disclosures that are material to the financial statements and <b>(2)</b>&#160;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 matter below, providing separate
opinions on the critical audit matter or on the accounts or disclosures to which it relates.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b>1. Provisions for environmental claims (Notes 3.15, 6.2 (e) and 20)</b></p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 6pt 0; text-align: justify">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.</p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 6pt 0; text-align: justify">The environmental claims classified as probable
loss and subject to a provision recorded in the financial statements amounted to approximately R$ 407 million as of December 31, 2022.
Additionally, the contingent environmental liabilities, classified as possible, therefore, not subject to recognition of a provision according
to the IFRS, came to approximately R$ 3 billion as of December 31, 2022.</p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 6pt 0; text-align: justify">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&#8217;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 audit matter.</p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 6pt 0">The primary procedures we performed to address this critical audit
matter included:</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Times New Roman, Times, Serif; width: 100%; margin-top: 6pt; margin-bottom: 6pt"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Tested management&#8217;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&#8217;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;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Times New Roman, Times, Serif; width: 100%; margin-top: 6pt; margin-bottom: 6pt"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Obtained and evaluated letters from the Company&#8217;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&#8217;s provisions and disclosures.</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Times New Roman, Times, Serif; width: 100%; margin-top: 6pt; margin-bottom: 6pt"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Evaluated the data, critical assumptions and methodology used by the Company&#8217;s specialist,
to determine the amounts recorded and disclosed related to the Company&#8217;s environmental judicial claims;</span></td></tr></table>
<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Times New Roman, Times, Serif; width: 100%; margin-top: 6pt; margin-bottom: 6pt"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Evaluated whether the assumptions used were reasonable considering the past
performance of the Company&#180;s claims experience.</span></td></tr></table>
<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Times New Roman, Times, Serif; width: 100%; margin-top: 6pt; margin-bottom: 6pt"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 14.2pt"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-size: 10pt">Evaluated the disclosures made in the financial statements regarding the adherence to the applicable
standards;</span></td></tr></table>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 6pt 0">/s/ <span id="xdx_907_edei--AuditorName_c20220101__20221231_zpCjewmU0IR"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:AuditorName">Grant Thornton Auditores Independentes Ltda.</ix:nonNumeric></span></p>

<p style="font: 10pt/12pt Times New Roman, Times, Serif; margin: 6pt 0 16pt">We have served as the Company&#8217;s auditor since 2020.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 16pt"><span id="xdx_90D_edei--AuditorLocation_c20220101__20221231_zPFyBsEtk3e1"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:AuditorLocation">S&#227;o Paulo, Brazil</ix:nonNumeric></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 6pt 0 16pt">April 25, 2023</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"></p>

<p style="font: 10pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">Auditor Firm ID <span id="xdx_902_edei--AuditorFirmId_c20220101__20221231_zHMcyZwZBMk2"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="dei:AuditorFirmId">5270</ix:nonNumeric></span></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/95% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>


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<p style="font: 12pt/115% Arial, Helvetica, Sans-Serif; margin: 0 0 12pt; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" id="xdx_301_111_pn3n3_z70HrHZDphUg" summary="xdx: Statement - Statements of Financial Position" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
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    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td id="xdx_496_20221231" style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td id="xdx_495_20211231" style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
<tr id="xdx_409_eifrs-full--AssetsAbstract_iB_zpQFUssI6aHe" style="vertical-align: bottom">
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    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><b>December 31, 2022</b></p></td>
    <td style="width: 20%">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><b>December 31, 2021 </b></p></td></tr>
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    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_404_eifrs-full--CashAndCashEquivalents_i02I_maCzCf7_zlyKS5W8vbf2" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Cash and cash equivalents</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">7</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CashAndCashEquivalents" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,867,485</ix:nonFraction></span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CashAndCashEquivalents" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">717,929</ix:nonFraction></span></td></tr>
  <tr id="xdx_400_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_i02I_maCzCf7_zmhrzSNeZ1z2" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Financial investments</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">8</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CurrentFinancialAssetsAtAmortisedCost" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,677,873</ix:nonFraction></span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CurrentFinancialAssetsAtAmortisedCost" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,433,385</ix:nonFraction></span></td></tr>
  <tr id="xdx_40A_eifrs-full--CurrentTradeReceivables_i02I_maCzCf7_z7pJtgKTnhLh" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Trade receivables</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">10 (a)</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CurrentTradeReceivables" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,062,574</ix:nonFraction></span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CurrentTradeReceivables" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,695,077</ix:nonFraction></span></td></tr>
  <tr id="xdx_402_eifrs-full--AmountsReceivableRelatedPartyTransactions_i02I_maCzCf7_ze5RYIfDJJG1" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Accounts receivable from related parties</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">11 (a)</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:AmountsReceivableRelatedPartyTransactions" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">205,793</ix:nonFraction></span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:AmountsReceivableRelatedPartyTransactions" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">173,657</ix:nonFraction></span></td></tr>
  <tr id="xdx_408_eifrs-full--Inventories_i02I_maCzCf7_zgP7QfOn1o" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Inventories</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:Inventories" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">124,247</ix:nonFraction></span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:Inventories" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">113,506</ix:nonFraction></span></td></tr>
  <tr id="xdx_404_eifrs-full--RestrictedCashAndCashEquivalents_i02I_maCzCf7_zwRvITAihGx1" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Restricted cash</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">9</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:RestrictedCashAndCashEquivalents" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">37,474</ix:nonFraction></span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:RestrictedCashAndCashEquivalents" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">28,467</ix:nonFraction></span></td></tr>
  <tr id="xdx_40B_eifrs-full--CurrentTaxAssets_i02I_maCzCf7_zjhcSRIFWqO5" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Recoverable taxes</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">18 (a)</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CurrentTaxAssets" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">242,906</ix:nonFraction></span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CurrentTaxAssets" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">276,104</ix:nonFraction></span></td></tr>
  <tr id="xdx_407_eifrs-full--OtherCurrentAssets_i02I_maCzCf7_zmHQdrbpPKF2" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Other assets</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0.3pt 0 0; text-align: right"><ix:nonFraction name="ifrs-full:OtherCurrentAssets" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">66,312</ix:nonFraction></p></td>
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    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0.3pt 0 0; text-align: right"><ix:nonFraction name="ifrs-full:OtherCurrentAssets" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">64,873</ix:nonFraction></p></td></tr>
  <tr id="xdx_405_eifrs-full--CurrentAssets_i01TI_mtCzCf7_maCziOL_zrbjik9u4Bgi" style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Total current assets</span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="white-space: nowrap">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0.3pt 0 0; text-align: right"><ix:nonFraction name="ifrs-full:CurrentAssets" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">7,284,664</ix:nonFraction></p></td>
    <td style="white-space: nowrap">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0.3pt 0 0; text-align: right"><ix:nonFraction name="ifrs-full:CurrentAssets" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">6,502,998</ix:nonFraction></p></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify">&#160;</td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_405_eifrs-full--NoncurrentAssetsAbstract_i01B_zm8ir0gS3XIe" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Noncurrent</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_405_eifrs-full--NoncurrentTradeReceivables_i02I_maCzpDo_zZbCNzlFY4Lk" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Trade receivables</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">10 (a)</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:NoncurrentTradeReceivables" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">215,234</ix:nonFraction></span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:NoncurrentTradeReceivables" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">223,234</ix:nonFraction></span></td></tr>
  <tr id="xdx_40E_ecustom--AccountsReceivableFromRelatedPartiesNonCurrent_i02I_maCzpDo_zOXS1ZI4lut" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Accounts receivable from related parties</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">11 (a)</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:AccountsReceivableFromRelatedPartiesNonCurrent" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">950,950</ix:nonFraction></span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:AccountsReceivableFromRelatedPartiesNonCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">644,895</ix:nonFraction></span></td></tr>
  <tr id="xdx_405_eifrs-full--LongtermDeposits_i02I_maCzpDo_zFwmATB5Jwo5" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Escrow deposits</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:LongtermDeposits" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">170,093</ix:nonFraction></span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:LongtermDeposits" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">141,667</ix:nonFraction></span></td></tr>
  <tr id="xdx_408_ecustom--WaterNationalAgencyNoncurrent_i02I_maCzpDo_zX7VoKDCMKbh" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Water and Basic Sanitation National Agency &#8211; ANA</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:WaterNationalAgencyNoncurrent" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">9,193</ix:nonFraction></span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:WaterNationalAgencyNoncurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">20,666</ix:nonFraction></span></td></tr>
  <tr id="xdx_409_eifrs-full--OtherNoncurrentAssets_i02I_maCzpDo_zYdQSoP0vxO1" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Other assets</span></td>
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    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:OtherNoncurrentAssets" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">161,369</ix:nonFraction></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify">&#160;</td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_40A_eifrs-full--InvestmentAccountedForUsingEquityMethod_i02I_maCzpDo_zeVDE3DVcmM9" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Investments</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">12</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:InvestmentAccountedForUsingEquityMethod" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">110,765</ix:nonFraction></span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:InvestmentAccountedForUsingEquityMethod" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">79,437</ix:nonFraction></span></td></tr>
  <tr id="xdx_408_eifrs-full--InvestmentProperty_i02I_maCzpDo_zNgOS1Yo8K21" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Investment properties</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">13</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:InvestmentProperty" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">46,726</ix:nonFraction></span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:InvestmentProperty" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">46,126</ix:nonFraction></span></td></tr>
  <tr id="xdx_40B_eifrs-full--NoncurrentContractAssets_i02I_maCzpDo_zXWTiClPgaua" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Contract assets</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">14</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:NoncurrentContractAssets" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">8,613,968</ix:nonFraction></span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:NoncurrentContractAssets" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">8,550,102</ix:nonFraction></span></td></tr>
  <tr id="xdx_406_eifrs-full--OtherIntangibleAssets_i02I_maCzpDo_zekk0DuuxJNd" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Intangible assets</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">15</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:OtherIntangibleAssets" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">39,320,871</ix:nonFraction></span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:OtherIntangibleAssets" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">36,503,834</ix:nonFraction></span></td></tr>
  <tr id="xdx_403_eifrs-full--PropertyPlantAndEquipment_i02I_maCzpDo_zL57vHpvnYXi" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Property, plant and equipment</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">16</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">338,939</ix:nonFraction></span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">291,157</ix:nonFraction></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#160;&#160;&#160;</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="white-space: nowrap">
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    <td style="white-space: nowrap">
<!-- Field: Rule-Page --><div style="margin: 1pt 2.85pt"><div style="border-top: Black 0.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --></td></tr>
  <tr id="xdx_408_eifrs-full--NoncurrentAssets_i01TI_mtCzpDo_maCziOL_z8XgBdgq0aw5" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Total noncurrent assets</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="white-space: nowrap">
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    <td style="white-space: nowrap">
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  <tr id="xdx_40C_eifrs-full--Assets_iTI_mtCziOL_z4djMCJIn1W7" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Total assets</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="white-space: nowrap">
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  <tr id="xdx_405_eifrs-full--EquityAndLiabilitiesAbstract_iB_z899CBTmrux2" style="vertical-align: bottom">
    <td style="white-space: nowrap; width: 51%; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><b>Liabilities and equity</b></span></td>
    <td style="width: 9%">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: center"><b>Note</b></p></td>
    <td style="white-space: nowrap; width: 20%">
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    <td style="width: 20%">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><b>December 31, 2021</b></p></td></tr>
  <tr id="xdx_405_eifrs-full--CurrentAssetsAbstract_i01B_zT66rbCNbKLe">
    <td style="vertical-align: top; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Current</span></td>
    <td style="vertical-align: top; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="vertical-align: top; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: justify">&#160;</td></tr>
  <tr id="xdx_40A_eifrs-full--TradeAndOtherPayablesToTradeSuppliers_i01I_maCzdFS_zI2JXWnGOHB8" style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Trade payables and contractors </span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: justify">&#160;</td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:TradeAndOtherPayablesToTradeSuppliers" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">430,946</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:TradeAndOtherPayablesToTradeSuppliers" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">236,763</ix:nonFraction> </span></td></tr>
  <tr id="xdx_40F_eifrs-full--CurrentPortionOfLongtermBorrowings_i01I_maCzdFS_zez5SvFTeYOa" style="background-color: White">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Borrowings and financing</span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">17</span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,245,960</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,830,617</ix:nonFraction></span></td></tr>
  <tr id="xdx_409_eifrs-full--CurrentProvisionsForEmployeeBenefits_i01I_maCzdFS_znrB3jTbiord" style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Labor and social obligations</span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">21</span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CurrentProvisionsForEmployeeBenefits" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">498,504</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CurrentProvisionsForEmployeeBenefits" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">426,616</ix:nonFraction></span></td></tr>
  <tr id="xdx_407_eifrs-full--CurrentTaxLiabilities_i01I_maCzdFS_zQChq0kBqtfh" style="background-color: White">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Taxes and contributions </span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">18 (b)</span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CurrentTaxLiabilities" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">293,461</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CurrentTaxLiabilities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">257,130</ix:nonFraction></span></td></tr>
  <tr id="xdx_400_eifrs-full--DividendPayables_i01I_maCzdFS_zovGeKymFRn2" style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Interest on capital </span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">24 (b)</span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:DividendPayables" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">741,725</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:DividendPayables" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">548,006</ix:nonFraction></span></td></tr>
  <tr id="xdx_400_eifrs-full--CurrentProvisions_i01I_maCzdFS_zZY9QPhqTDy3" style="background-color: White">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Provisions</span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">20 (a)</span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CurrentProvisions" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">924,038</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CurrentProvisions" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">809,821</ix:nonFraction></span></td></tr>
  <tr id="xdx_405_eifrs-full--OtherShorttermProvisions_i01I_maCzdFS_zD5FWxHLysza" style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Services payable</span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">23</span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:OtherShorttermProvisions" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">723,242</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:OtherShorttermProvisions" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">469,027</ix:nonFraction></span></td></tr>
  <tr id="xdx_40B_ecustom--PublicPrivatePartnershipCurrent_i01I_maCzdFS_zDLXFeu0N719" style="background-color: White">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Public-Private Partnership - PPP</span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">15 (d)</span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:PublicPrivatePartnershipCurrent" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">222,413</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:PublicPrivatePartnershipCurrent" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">142,757</ix:nonFraction></span></td></tr>
  <tr id="xdx_407_eifrs-full--CurrentContractLiabilities_i01I_maCzdFS_zNDYuZF4P1z6" style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Program Contract Commitments</span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">15 (c) (iv)</span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CurrentContractLiabilities" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">100,188</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CurrentContractLiabilities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">77,652</ix:nonFraction></span></td></tr>
  <tr id="xdx_40C_eifrs-full--OtherCurrentLiabilities_i01I_maCzdFS_zwIDgaUMBHW9" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Other liabilities</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="white-space: nowrap">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0.3pt 0 0; text-align: right"><ix:nonFraction name="ifrs-full:OtherCurrentLiabilities" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">476,865</ix:nonFraction></p></td>
    <td style="white-space: nowrap">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0.3pt 0 0; text-align: right"><ix:nonFraction name="ifrs-full:OtherCurrentLiabilities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">294,538</ix:nonFraction></p></td></tr>
  <tr id="xdx_406_eifrs-full--CurrentLiabilities_i01TI_mtCzdFS_maCz4v8_ztmX8byB6Wh9" style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Total current liabilities</span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="white-space: nowrap">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0.3pt 0 0; text-align: right"><ix:nonFraction name="ifrs-full:CurrentLiabilities" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">6,657,342</ix:nonFraction></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0.3pt 0 0; text-align: right"><ix:nonFraction name="ifrs-full:CurrentLiabilities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">5,092,927</ix:nonFraction></p></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify">&#160;</td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_400_eifrs-full--NoncurrentAssetsAbstract_i01B_zCbg3qTvN1K6" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Noncurrent</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_402_eifrs-full--LongtermBorrowings_i01I_maCzuGx_z51MLKz3yj8g" style="background-color: White">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Borrowings and financing</span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">17</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">16,712,711</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">15,893,219</ix:nonFraction></span></td></tr>
  <tr id="xdx_408_ecustom--DeferredIncomeTaxAndSocialContribution_i01I_maCzuGx_zcEUrR7D8hyl" style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Deferred income tax and social contribution</span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">19
    (a)</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:DeferredIncomeTaxAndSocialContribution" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">189,278</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:DeferredIncomeTaxAndSocialContribution" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">283,739</ix:nonFraction></span></td></tr>
  <tr id="xdx_403_ecustom--DeferredCOFINSAndPASEP_i01I_maCzuGx_zSCkqXXcdkR9" style="background-color: White">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Deferred Cofins and PASEP</span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:DeferredCOFINSAndPASEP" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">159,723</ix:nonFraction></span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:DeferredCOFINSAndPASEP" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">159,456</ix:nonFraction></span></td></tr>
  <tr id="xdx_40B_eifrs-full--NoncurrentProvisions_i01I_maCzuGx_zrtV0RpdcwW5" style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Provisions </span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">20 (a)</span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:NoncurrentProvisions" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">686,746</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:NoncurrentProvisions" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">638,672</ix:nonFraction></span></td></tr>
  <tr id="xdx_408_ecustom--PensionObligations_i01I_maCzuGx_zDa1L09s7z7f" style="background-color: White">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Pension plan obligations</span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">22</span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:PensionObligations" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,150,191</ix:nonFraction></span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:PensionObligations" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,321,662</ix:nonFraction></span></td></tr>
  <tr id="xdx_408_ecustom--PublicPrivatePartnershipCurrent1_i01I_maCzuGx_zzV7NziPt5h5" style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Public-Private Partnership - PPP</span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">15 (d)</span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:PublicPrivatePartnershipCurrent1" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,736,768</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:PublicPrivatePartnershipCurrent1" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,917,428</ix:nonFraction></span></td></tr>
  <tr id="xdx_402_eifrs-full--NoncurrentContractLiabilities_i01I_maCzuGx_zcuD6bsKECZ4" style="background-color: White">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Program Contract Commitments</span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">15 (c) (iv)</span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:NoncurrentContractLiabilities" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">12,197</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:NoncurrentContractLiabilities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">44,995</ix:nonFraction></span></td></tr>
  <tr id="xdx_403_eifrs-full--OtherNoncurrentLiabilities_i01I_maCzuGx_zyuirCUxzTY6" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Other liabilities</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="white-space: nowrap">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0.3pt 0 0; text-align: right"><ix:nonFraction name="ifrs-full:OtherNoncurrentLiabilities" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">569,276</ix:nonFraction></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0.3pt 0 0; text-align: right"><ix:nonFraction name="ifrs-full:OtherNoncurrentLiabilities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">881,528</ix:nonFraction></p></td></tr>
  <tr id="xdx_402_eifrs-full--NoncurrentLiabilities_i01TI_mtCzuGx_maCz4v8_z5T5N68On5a6" style="background-color: White">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Total non-current liabilities</span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="white-space: nowrap">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0.3pt 0 0; text-align: right"><ix:nonFraction name="ifrs-full:NoncurrentLiabilities" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">23,216,890</ix:nonFraction></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0.3pt 0 0; text-align: right"><ix:nonFraction name="ifrs-full:NoncurrentLiabilities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">23,140,699</ix:nonFraction></p></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify">&#160;</td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="white-space: nowrap">
<!-- Field: Rule-Page --><div style="margin: 1pt 2.85pt"><div style="border-top: Black 0.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --></td>
    <td style="white-space: nowrap">
<!-- Field: Rule-Page --><div style="margin: 1pt 2.85pt"><div style="border-top: Black 0.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --></td></tr>
  <tr id="xdx_405_eifrs-full--Liabilities_i01TI_mtCz4v8_maCzxcD_zSdYV2ApcQo9" style="background-color: White">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Total liabilities</span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="white-space: nowrap">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0.3pt 0 0; text-align: right"><ix:nonFraction name="ifrs-full:Liabilities" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">29,874,232</ix:nonFraction></p></td>
    <td style="white-space: nowrap">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0.3pt 0 0; text-align: right"><ix:nonFraction name="ifrs-full:Liabilities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">28,233,626</ix:nonFraction></p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify">&#160;</td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_406_eifrs-full--EquityAbstract_i01B_zqXy0cP0pwU3" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Equity</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_409_eifrs-full--IssuedCapital_i02I_maCzm5j_zSaKrG9cYjah" style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">&#9;Capital stock</span></td>
    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
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    <td style="white-space: nowrap; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:IssuedCapital" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">15,000,000</ix:nonFraction></span></td></tr>
  <tr id="xdx_400_eifrs-full--OtherReserves_i02I_maCzm5j_zILGcYfOKcY4" style="background-color: White">
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    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
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  <tr id="xdx_406_eifrs-full--AccumulatedOtherComprehensiveIncome_i02I_maCzm5j_zCnqtZ6h9FYc" style="background-color: rgb(213,234,234)">
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    <td style="vertical-align: bottom; padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
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  <tr id="xdx_40C_eifrs-full--Equity_i01TI_mtCzm5j_maCzxcD_zKsq0CwOLsE5" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 0.3pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Total equity</span></td>
    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">24</span></td>
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    <td style="padding-top: 0.3pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.4pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td id="xdx_490_20220101_20221231" style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td>
    <td id="xdx_49F_20210101_20211231" style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td>
    <td id="xdx_49D_20200101_20201231" style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 56%">&#160;</td>
    <td style="width: 6%">
    <p style="border-bottom: Black 0.5pt solid; font: bold 10pt Georgia, Times, Serif; margin: 0; text-align: center">Note</p></td>
    <td style="width: 13%">
    <p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0; text-align: right"><b>2022</b></p></td>
    <td style="width: 13%">
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    <td style="width: 12%">
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  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_405_eifrs-full--Revenue_maCzyDl_zjWOxHOzcl21" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-left: 14.1pt; text-indent: -14.1pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Net operating revenue</b></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; letter-spacing: -0.1pt">28 (b)</span></td>
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    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:Revenue" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">19,491,061</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:Revenue" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">17,797,541</ix:nonFraction></span></td></tr>
  <tr id="xdx_40D_eifrs-full--CostOfSales_iN_di_msCzyDl_zDpItbPGYdJe" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">&#9;Operating costs</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; letter-spacing: -0.1pt">29</span></td>
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    <td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_403_eifrs-full--GrossProfit_iT_mtCzyDl_maCzRqx_z72PuHDglSq3" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Gross profit</b></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0 0 2.4pt; text-align: right"><ix:nonFraction name="ifrs-full:GrossProfit" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">7,704,817</ix:nonFraction></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0 0 2.4pt; text-align: right"><ix:nonFraction name="ifrs-full:GrossProfit" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">6,691,019</ix:nonFraction></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0 0 2.4pt; text-align: right"><ix:nonFraction name="ifrs-full:GrossProfit" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">6,617,874</ix:nonFraction></p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_405_eifrs-full--SellingExpense_iN_di_msCzRqx_zIRCYTQHWAHe" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">&#9;Selling expenses</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">29</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:SellingExpense" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">911,967</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:SellingExpense" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">825,879</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:SellingExpense" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">751,286</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40F_eifrs-full--AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_iN_di_msCzRqx_zLA8eX7qSnha" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 14.2pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Allowance for doubtful accounts</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">29</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">782,057</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">643,730</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">444,826</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40C_eifrs-full--AdministrativeExpense_iN_di_msCzRqx_zyxrCUJs2VEk" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">&#9;Administrative expenses</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">29</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:AdministrativeExpense" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,398,507</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:AdministrativeExpense" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,124,069</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:AdministrativeExpense" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,051,181</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40C_eifrs-full--OtherOperatingIncomeExpense_maCzRqx_zqGzswl81Hmk" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-left: 14.1pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">&#9;Other operating income (expenses), net</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">31</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:OtherOperatingIncomeExpense" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">8,327</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:OtherOperatingIncomeExpense" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">21,841</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:OtherOperatingIncomeExpense" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">107,656</ix:nonFraction></span></td></tr>
  <tr id="xdx_40C_ecustom--EquityInResultsOfInvestmentsInAffiliaties_maCzRqx_z6tzlr5AVea2" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.4pt; padding-left: 14.1pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Equity results of investments in affiliaties</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">12</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_405_eifrs-full--ProfitLossFromContinuingOperations_iT_mtCzRqx_maCz281_zPThk0h0lub8" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Profit from operations before finance income (expenses) and income tax and social contribution</b></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:ProfitLossFromContinuingOperations" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">4,645,164</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:ProfitLossFromContinuingOperations" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">4,097,579</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:ProfitLossFromContinuingOperations" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">4,492,373</ix:nonFraction></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_406_eifrs-full--FinanceCosts_iN_di_msFIENzXlh_zMfR20R7GxH4" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">&#9;Financial expenses</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">30</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,956,266</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,448,295</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,324,759</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_402_eifrs-full--FinanceIncome_maFIENzXlh_zuWEIJxGhmFd" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">&#9;Financial revenues</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">30</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:FinanceIncome" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,091,531</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:FinanceIncome" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">472,408</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><ix:nonFraction name="ifrs-full:FinanceIncome" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">336,731</ix:nonFraction></span></td></tr>
  <tr id="xdx_40C_ecustom--NetForeignExchangeGains_maFIENzXlh_z5QfwpKtZ9Fh" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">&#9;Exchange result, net</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">30</span></td>
    <td>
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    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0 0 2.4pt; text-align: right"><ix:nonFraction name="sbs:NetForeignExchangeGains" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">48,464</ix:nonFraction></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0 0 2.4pt; text-align: right">(<ix:nonFraction name="sbs:NetForeignExchangeGains" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">2,178,343</ix:nonFraction>)</p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_405_ecustom--FinanceIncomeExpenseNet_iT_maCz281_mtFIENzXlh_z3PvhY3CABW6" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Financial result, net</b></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0 0 2.4pt; text-align: right">(<ix:nonFraction name="sbs:FinanceIncomeExpenseNet" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">372,414</ix:nonFraction>)</p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0 0 2.4pt; text-align: right">(<ix:nonFraction name="sbs:FinanceIncomeExpenseNet" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">927,423</ix:nonFraction>)</p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0 0 2.4pt; text-align: right">(<ix:nonFraction name="sbs:FinanceIncomeExpenseNet" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">3,166,371</ix:nonFraction>)</p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_40B_eifrs-full--ProfitLossBeforeTax_iT_mtCz281_maPLz5OB_zS0RUiucBb7" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Profit before income tax and social contribution</b></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0 0 2.4pt; text-align: right"><ix:nonFraction name="ifrs-full:ProfitLossBeforeTax" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">4,272,750</ix:nonFraction></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0 0 2.4pt; text-align: right"><ix:nonFraction name="ifrs-full:ProfitLossBeforeTax" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,170,156</ix:nonFraction></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0 0 2.4pt; text-align: right"><ix:nonFraction name="ifrs-full:ProfitLossBeforeTax" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,326,002</ix:nonFraction></p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_401_eifrs-full--MajorComponentsOfTaxExpenseIncomeAbstract_iB_zRABxnPrWMm8" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Income tax and social contribution</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_400_eifrs-full--CurrentTaxExpenseIncome_i01N_di_maITASCzxdO_zGIBotony8th" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.4pt; padding-left: 14.1pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">&#9;Current</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">19 (d)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:CurrentTaxExpenseIncome" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,230,234</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:CurrentTaxExpenseIncome" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">961,556</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; font-size: 9pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(<ix:nonFraction name="ifrs-full:CurrentTaxExpenseIncome" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">460,721</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40E_ecustom--DeferredTaxExpenseIncomes_i01N_di_maITASCzxdO_zo2OeUh8xib7" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.4pt; padding-left: 14.1pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">&#9;Deferred</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">19 (d)</span></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0 0 2.4pt; text-align: right"><ix:nonFraction name="sbs:DeferredTaxExpenseIncomes" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">78,751</ix:nonFraction></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0 0 2.4pt; text-align: right"><ix:nonFraction name="sbs:DeferredTaxExpenseIncomes" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">97,269</ix:nonFraction></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0 0 2.4pt; text-align: right"><ix:nonFraction name="sbs:DeferredTaxExpenseIncomes" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">108,037</ix:nonFraction></p></td></tr>
  <tr id="xdx_401_ecustom--IncomeTaxAndSocialContribution_i01NT_pn3n3_di_mtITASCzxdO_msPLz5OB_zNwve3CxLEj" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="color: rgb(213,234,234); padding-bottom: 2.4pt">Income tax and social contribution</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(<ix:nonFraction name="sbs:IncomeTaxAndSocialContribution" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,151,483</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(<ix:nonFraction name="sbs:IncomeTaxAndSocialContribution" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">864,287</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 2.4pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(<ix:nonFraction name="sbs:IncomeTaxAndSocialContribution" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">352,684</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_406_eifrs-full--ProfitLoss_i01T_mtPLz5OB_zvirIvxGf5Qd" style="vertical-align: bottom; background-color: White">
    <td>
    <p style="font: 10pt Georgia, Times, Serif; margin: 0 0 2.4pt"><b>&#160;</b></p>
    <p style="font: 10pt Georgia, Times, 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; text-align: center">&#160;</td>
    <td>
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    <td>
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<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>


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    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
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    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr>
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    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0329">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0330">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0331">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0332">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:ProfitLoss" contextRef="From2020-01-012020-12-31_ifrs-full_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">973,318</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0334">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:ProfitLoss" contextRef="From2020-01-012020-12-31_custom_TotalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">973,318</ix:nonFraction></span></td></tr>
  <tr id="xdx_406_eifrs-full--OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax_i_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Actuarial gains (losses)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0337">-</span></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0338">-</span></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0339">-</span></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0340">-</span></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0341">-</span></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" contextRef="From2020-01-012020-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">511,169</ix:nonFraction></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" contextRef="From2020-01-012020-12-31_custom_TotalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">511,169</ix:nonFraction></p></td></tr>
  <tr id="xdx_40E_eifrs-full--ComprehensiveIncome_i_pn3n3" style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Total comprehensive income for the year</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0345">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0346">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0347">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0348">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:ComprehensiveIncome" contextRef="From2020-01-012020-12-31_ifrs-full_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">973,318</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:ComprehensiveIncome" contextRef="From2020-01-012020-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">511,169</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:ComprehensiveIncome" contextRef="From2020-01-012020-12-31_custom_TotalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,484,487</ix:nonFraction></span></td></tr>
  <tr id="xdx_40B_ecustom--LegalReserve_i_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Legal reserve</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">24 (b)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0353">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:LegalReserve" contextRef="From2020-01-012020-12-31_ifrs-full_StatutoryReserveMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">48,666</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0355">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0356">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:LegalReserve" contextRef="From2020-01-012020-12-31_ifrs-full_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">48,666</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0358">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0359">-</span></span></td></tr>
  <tr id="xdx_406_ecustom--InterestExpenseOnCapital2_i_pn3n3" style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Interest on capital (R$<span id="xdx_902_ecustom--DividendPerShareAndPerADS_pid_c20200101__20201231_zRJN9wL0joMe" title="Interest on shareholder&apos;s equity"><ix:nonFraction name="sbs:DividendPerShareAndPerADS" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.33820</ix:nonFraction></span> per share)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">24 (b)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0361">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0362">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0363">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0364">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:InterestExpenseOnCapital2" contextRef="From2020-01-012020-12-31_ifrs-full_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">231,163</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0366">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:InterestExpenseOnCapital2" contextRef="From2020-01-012020-12-31_custom_TotalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">231,163</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_402_ecustom--ComplementaryMinimumDividendsApproved_zws50XPHa6ek" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Complementary minimum dividends of 2019, approved (R$<span id="xdx_90E_ecustom--AdditionalProposedDividendsApproved_pid_c20200101__20201231_zNNjMH4lDRUa" title="Additional proposed dividends, approved"><ix:nonFraction name="sbs:AdditionalProposedDividendsApproved" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.11847</ix:nonFraction></span> per share)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0371">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0372">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0373">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:ComplementaryMinimumDividendsApproved" contextRef="From2020-01-012020-12-31_custom_AdditionalDividendProposedMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">80,973</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0375">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0376">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:ComplementaryMinimumDividendsApproved" contextRef="From2020-01-012020-12-31_custom_TotalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">80,973</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40C_ecustom--ComplementaryMinimumDividends_z2LmSNV6xWIe" style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-bottom: 3pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Complementary minimum dividends (R$&#160;<span id="xdx_902_ecustom--AdditionalProposedDividends1_pid_c20200101__20201231_zCuJzwteE0e" title="Additional proposed dividends, per share"><ix:nonFraction name="sbs:AdditionalProposedDividends1" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.05970</ix:nonFraction></span> per share)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 3pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">24 (b)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 3pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0381">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 3pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0382">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 3pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0383">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 3pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:ComplementaryMinimumDividends" contextRef="From2020-01-012020-12-31_custom_AdditionalDividendProposedMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">40,806</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 3pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:ComplementaryMinimumDividends" contextRef="From2020-01-012020-12-31_ifrs-full_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">40,806</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 3pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0386">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 3pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0387">-</span></span></td></tr>
  <tr id="xdx_40F_ecustom--WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends_zoYVHBhLXX0h" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Withholding income tax on interest on capital attributable as minimum mandatory dividends </span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">24 (b)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0391">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0392">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0393">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends" contextRef="From2020-01-012020-12-31_custom_AdditionalDividendProposedMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">14,430</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0395">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0396">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends" contextRef="From2020-01-012020-12-31_custom_TotalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">14,430</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_405_eifrs-full--IncreaseDecreaseThroughTransferToStatutoryReserve_i_pn3n3" style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Transfer to investments reserve</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">24 (e)</span></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0399">-</span></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0400">-</span></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTransferToStatutoryReserve" contextRef="From2020-01-012020-12-31_custom_InvestmentReserveMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">652,683</ix:nonFraction></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0402">-</span></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right">(<ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTransferToStatutoryReserve" contextRef="From2020-01-012020-12-31_ifrs-full_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">652,683</ix:nonFraction>)</p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0404">-</span></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0405">-</span></p></td></tr>
  <tr id="xdx_43B_c20210101__20211231_eifrs-full--Equity_iS_z43k4ILKxF1i" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><b>Balances as of December 31, 2020</b></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
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    <td>
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    <td>
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    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="ifrs-full:Equity" contextRef="AsOf2020-12-31_custom_AdditionalDividendProposedMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">26,376</ix:nonFraction></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0411">-</span></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right">(<ix:nonFraction name="ifrs-full:Equity" contextRef="AsOf2020-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">401,002</ix:nonFraction>)</p></td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_40D_eifrs-full--ProfitLoss_zRu78WnA4Ckf" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Net income for the year</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0415">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0416">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0417">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0418">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:ProfitLoss" contextRef="From2021-01-012021-12-31_ifrs-full_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,305,869</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0420">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:ProfitLoss" contextRef="From2021-01-012021-12-31_custom_TotalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,305,869</ix:nonFraction></span></td></tr>
  <tr id="xdx_40D_eifrs-full--OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax_z5chuKbYUPM3" style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Actuarial gains (losses)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">22</span></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0423">-</span></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0424">-</span></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0425">-</span></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0426">-</span></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0427">-</span></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" contextRef="From2021-01-012021-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">447,376</ix:nonFraction></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="ifrs-full:OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax" contextRef="From2021-01-012021-12-31_custom_TotalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">447,376</ix:nonFraction></p></td></tr>
  <tr id="xdx_401_eifrs-full--ComprehensiveIncome_zCqV5Hf0Jfr5" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Total comprehensive income for the year</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0431">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0432">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0433">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0434">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:ComprehensiveIncome" contextRef="From2021-01-012021-12-31_ifrs-full_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,305,869</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:ComprehensiveIncome" contextRef="From2021-01-012021-12-31_ifrs-full_AccumulatedOtherComprehensiveIncomeMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">447,376</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:ComprehensiveIncome" contextRef="From2021-01-012021-12-31_custom_TotalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,753,245</ix:nonFraction></span></td></tr>
  <tr id="xdx_40D_ecustom--LegalReserve_zDRvXkBTkKo6" style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Legal reserve</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">24 (b)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0439">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:LegalReserve" contextRef="From2021-01-012021-12-31_ifrs-full_StatutoryReserveMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">115,293</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0441">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0442">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:LegalReserve" contextRef="From2021-01-012021-12-31_ifrs-full_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">115,293</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0444">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0445">-</span></span></td></tr>
  <tr id="xdx_40A_ecustom--InterestExpenseOnCapital2_zadPhxgAxg1g" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Interest on capital (R$<span id="xdx_90A_ecustom--DividendPerShareAndPerADS_pid_c20210101__20211231_zhcnW9WP3nAg" title="Interest on shareholder&apos;s equity"><ix:nonFraction name="sbs:DividendPerShareAndPerADS" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.80122</ix:nonFraction></span> per share)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">24 (b)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0447">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0448">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0449">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0450">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:InterestExpenseOnCapital2" contextRef="From2021-01-012021-12-31_ifrs-full_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">547,645</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0452">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:InterestExpenseOnCapital2" contextRef="From2021-01-012021-12-31_custom_TotalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">547,645</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40D_ecustom--ComplementaryMinimumDividendsApproved_zBhe3mdJDhX9" style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Complementary minimum dividends of 2020, approved (R$<span id="xdx_906_ecustom--AdditionalProposedDividendsApproved_pid_c20210101__20211231_zUPgBDWbLkej" title="Additional proposed dividends, approved"><ix:nonFraction name="sbs:AdditionalProposedDividendsApproved" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.03859</ix:nonFraction></span> per share)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0457">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0458">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0459">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:ComplementaryMinimumDividendsApproved" contextRef="From2021-01-012021-12-31_custom_AdditionalDividendProposedMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">26,376</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0461">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0462">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:ComplementaryMinimumDividendsApproved" contextRef="From2021-01-012021-12-31_custom_TotalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">26,376</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40C_ecustom--ComplementaryMinimumDividends_zugXPrzvFt8k" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Complementary minimum dividends (R$&#160;<span id="xdx_909_ecustom--AdditionalProposedDividends1_pid_c20210101__20211231_zlH9uA8OprL9" title="Additional proposed dividends, per share"><ix:nonFraction name="sbs:AdditionalProposedDividends1" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.14148</ix:nonFraction></span> per share)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">24 (b)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0467">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0468">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0469">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:ComplementaryMinimumDividends" contextRef="From2021-01-012021-12-31_custom_AdditionalDividendProposedMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">96,700</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:ComplementaryMinimumDividends" contextRef="From2021-01-012021-12-31_ifrs-full_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">96,700</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0472">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0473">-</span></span></td></tr>
  <tr id="xdx_401_ecustom--WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends_z7Zx9j510VU" style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Withholding income tax on interest on capital attributable as minimum mandatory dividends </span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">24 (b)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0477">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0478">-</span></span></td>
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    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Transfer to investments reserve</span></td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
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    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">22</span></td>
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    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0511">-</span></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0512">-</span></p></td>
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    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0513">-</span></p></td>
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    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
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    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0519">-</span></span></td>
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    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0535">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0536">-</span></span></td>
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    <td style="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; text-align: center">&#160;</td>
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    <td style="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0544">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0545">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:ComplementaryMinimumDividendsApproved" contextRef="From2022-01-012022-12-31_custom_AdditionalDividendProposedMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">55,631</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0547">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0548">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 1pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:ComplementaryMinimumDividendsApproved" contextRef="From2022-01-012022-12-31_custom_TotalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">55,631</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40C_ecustom--ComplementaryMinimumDividends_zjwErekOqXhl" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-bottom: 3pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Complementary minimum dividends (R$&#160;<span id="xdx_904_ecustom--AdditionalProposedDividends1_pid_c20220101__20221231_ziItJK9hBXKj" title="Additional proposed dividends, per share"><ix:nonFraction name="sbs:AdditionalProposedDividends1" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.19145</ix:nonFraction></span> per share)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 3pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">24 (b)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 3pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0553">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 3pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0554">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 3pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0555">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 3pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:ComplementaryMinimumDividends" contextRef="From2022-01-012022-12-31_custom_AdditionalDividendProposedMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">130,857</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 3pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:ComplementaryMinimumDividends" contextRef="From2022-01-012022-12-31_ifrs-full_RetainedEarningsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">130,857</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 3pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0558">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-bottom: 3pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0559">-</span></span></td></tr>
  <tr id="xdx_409_ecustom--WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends_z4Bmm7zpp7U" style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Withholding income tax on interest on capital attributable as minimum mandatory dividends</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">24 (b)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0563">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0564">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0565">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends" contextRef="From2022-01-012022-12-31_custom_AdditionalDividendProposedMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">53,930</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0567">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0568">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends" contextRef="From2022-01-012022-12-31_custom_TotalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">53,930</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40A_eifrs-full--IncreaseDecreaseThroughTransferToStatutoryReserve_zrvDTX6TUdW2" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Transfer to investments reserve</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">24 (e)</span></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0571">-</span></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0572">-</span></p></td>
    <td>
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    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0574">-</span></p></td>
    <td>
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    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0576">-</span></p></td>
    <td>
    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0577">-</span></p></td></tr>
  <tr id="xdx_438_c20220101__20221231_eifrs-full--Equity_iE_zA81Hn52qeei" style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><b>Balances as of December 31, 2022</b></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td>
    <p style="border-bottom: Black 1.5pt double; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="ifrs-full:Equity" contextRef="AsOf2022-12-31_ifrs-full_IssuedCapitalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">15,000,000</ix:nonFraction></p></td>
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    <p style="border-bottom: Black 1.5pt double; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0583">-</span></p></td>
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    <td>
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    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center"><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left">The accompanying notes are an integral part of these financial statements.</p></td></tr><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence -->&#160;</td></tr></table></div>
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<table cellspacing="0" cellpadding="0" id="xdx_301_112_pn3n3_zwBlS7BTPvij" summary="xdx: Statement - Statements of Cash Flows" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
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    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td id="xdx_49A_20220101__20221231_zOeSH6yPnUBk" style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td id="xdx_499_20210101__20211231_z9b5aUoJW9oa" style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td>
    <td id="xdx_492_20200101__20201231_zUgaJqTwT4Yg" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: center">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt; width: 60%">&#160;</td>
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                                                                                <p style="margin-top: 0; margin-bottom: 0"><b>2022</b></p></td>
    <td style="border-bottom: Black 1pt solid; font: 7.5pt Georgia, Times, Serif; margin: 1pt 0 0; text-align: right; width: 14%"><p style="margin-top: 0; margin-bottom: 0"><b>December 31,</b></p>
                                                                                <p style="margin-top: 0; margin-bottom: 0"><b>2021</b></p></td>
    <td style="border-bottom: Black 1pt solid; font: 7.5pt Georgia, Times, Serif; margin: 1pt 0 0; text-align: right; width: 14%"><p style="margin-top: 0; margin-bottom: 0"><b>December 31,</b></p>
                                                                                <p style="margin-top: 0; margin-bottom: 0"><b>2020</b></p></td></tr>
  <tr id="xdx_400_eifrs-full--CashFlowsFromUsedInOperatingActivitiesAbstract_iB_zTOpngJi4Ade" style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><b>Cash flow from operating activities</b></span></td>
    <td style="font: 7.5pt Georgia, Times, Serif; margin: 1pt 0 0; text-align: right"><b></b></td>
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-top: 1pt; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_408_ecustom--ProfitBeforeIncomeTaxAndSocialContribution_i01N_di_msAFRPLzn0a_zWLxbCiNzLEl" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><b>&#160;&#160;&#160;&#160;Profit before income tax and social contribution</b></span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><b><ix:nonFraction name="sbs:ProfitBeforeIncomeTaxAndSocialContribution" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">4,272,750</ix:nonFraction></b></span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><b><ix:nonFraction name="sbs:ProfitBeforeIncomeTaxAndSocialContribution" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">3,170,156</ix:nonFraction></b></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><b><ix:nonFraction name="sbs:ProfitBeforeIncomeTaxAndSocialContribution" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">1,326,002</ix:nonFraction></b></span></td></tr>
  <tr id="xdx_40A_eifrs-full--AdjustmentsForReconcileProfitLossAbstract_i01B_zUUcdz2rN4Y2" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;<b>Adjustments for:</b></span></td>
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    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_40A_eifrs-full--AdjustmentsForDepreciationAndAmortisationExpense_i02_maAFRPLzn0a_zZLBLYB02WGc" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;&#160;Depreciation and amortization</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,450,849</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,253,322</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:AdjustmentsForDepreciationAndAmortisationExpense" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,037,112</ix:nonFraction></span></td></tr>
  <tr id="xdx_407_eifrs-full--AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets_i02_maAFRPLzn0a_zT0NcKU90snk" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;&#160;Residual value of property, plant and equipment, intangible assets and investment properties written-off</span></td>
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  <tr id="xdx_400_ecustom--BadDebtExpense_i02N_di_msAFRPLzn0a_zpEGR7Apbnh4" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;&#160;Bad debt expense</span></td>
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  <tr id="xdx_402_ecustom--AgreementSignedWithMunicipalityOfMaua_i02N_di_msAFRPLzn0a_zsBWFJOgWwqb" style="vertical-align: bottom; background-color: White">
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  <tr id="xdx_409_ecustom--ProvisionsAndInflationAdjustment_i02_maAFRPLzn0a_zCS2cXkn3638" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;&#160;Provisions and inflation adjustment of provisions</span></td>
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  <tr id="xdx_40C_eifrs-full--AdjustmentsForFinanceCosts_i02_maAFRPLzn0a_zoZ8tWyujWai" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;&#160;Interest calculated on borrowings and financing payable</span></td>
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  <tr id="xdx_406_ecustom--InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing_i02N_di_msAFRPLzn0a_zV9tq3tTMjbe" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;&#160;Inflation adjustment and exchange (losses) gains on borrowings and financing</span></td>
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  <tr id="xdx_40B_ecustom--InterestAndInflationAdjustmentOnLiabilities_i02N_di_msAFRPLzn0a_zCbBcCZ6rol7" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;&#160;Interest and inflation adjustments on liabilities</span></td>
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  <tr id="xdx_400_ecustom--InterestAndInflationAdjustmentOnAssets_i02_maAFRPLzn0a_zrPT1V5lOv54" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;&#160;Interest and inflation adjustments on assets</span></td>
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    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:InterestAndInflationAdjustmentOnAssets" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">46,946</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_401_ecustom--FinanceChargesFromCustomers_i02_maAFRPLzn0a_zZqJDSgXh7Ng" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;&#160;Finance charges from customers</span></td>
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    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:FinanceChargesFromCustomers" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">349,491</ix:nonFraction>)</span></td>
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  <tr id="xdx_400_eifrs-full--ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011_i02N_di_msAFRPLzn0a_zEI9kNt7YKtk" style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">98,402</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">86,477</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_401_ecustom--ProvisionForConsentDecreeAndKnowledgeRetentionProgram_i02_maAFRPLzn0a_ziGAEJ8DFdg8" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;&#160;Provision for Consent Decree (TAC) and Knowledge Retention Program (PRC)</span></td>
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    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:ProvisionForConsentDecreeAndKnowledgeRetentionProgram" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,195</ix:nonFraction></span></td>
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  <tr id="xdx_403_eifrs-full--IncreaseDecreaseThroughChangeInEquityOfSubsidiaries_i02N_di_msAFRPLzn0a_zcz5LuIQ91Bb" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;&#160;Equity results of investments in affiliaties</span></td>
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    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughChangeInEquityOfSubsidiaries" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">22,079</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughChangeInEquityOfSubsidiaries" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">14,136</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40E_ecustom--InterestAndMonetaryRestatement_i02N_di_msAFRPLzn0a_zZCg2WPQohIj" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;&#160;Interest and monetary restatement (PPP)</span></td>
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  <tr id="xdx_40A_ecustom--TransferToSoPauloMunicipalGovernment_i02_maAFRPLzn0a_zs59i97Cl8Jg" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;&#160;Transfer to the S&#227;o Paulo Municipal Government</span></td>
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    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:TransferToSoPauloMunicipalGovernment" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">131,878</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:TransferToSoPauloMunicipalGovernment" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">142,232</ix:nonFraction></span></td></tr>
  <tr id="xdx_405_eifrs-full--PostemploymentBenefitExpenseDefinedBenefitPlans_i02_maAFRPLzn0a_za0CMP9y9iy6" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;&#160;Pension plan obligations</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:PostemploymentBenefitExpenseDefinedBenefitPlans" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">183,262</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:PostemploymentBenefitExpenseDefinedBenefitPlans" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">176,673</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:PostemploymentBenefitExpenseDefinedBenefitPlans" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">136,585</ix:nonFraction></span></td></tr>
  <tr id="xdx_408_eifrs-full--OtherAdjustmentsToReconcileProfitLoss_i02_maAFRPLzn0a_zpIYG34CWpI4" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;&#160;Other adjustments</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:OtherAdjustmentsToReconcileProfitLoss" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">15,488</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:OtherAdjustmentsToReconcileProfitLoss" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">15,152</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:OtherAdjustmentsToReconcileProfitLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">5,283</ix:nonFraction></span></td></tr>
  <tr id="xdx_400_eifrs-full--AdjustmentsForReconcileProfitLoss_i02T_mtAFRPLzn0a_maCFFUIzctz_zgKQblz1SiI1" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt">&#160;<span style="display: none; font-family: Arial, Helvetica, Sans-Serif">Total
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    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><b><ix:nonFraction name="ifrs-full:AdjustmentsForReconcileProfitLoss" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">8,950,516</ix:nonFraction></b></span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><b><ix:nonFraction name="ifrs-full:AdjustmentsForReconcileProfitLoss" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">7,488,188</ix:nonFraction></b></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><b><ix:nonFraction name="ifrs-full:AdjustmentsForReconcileProfitLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">7,054,238</ix:nonFraction></b></span></td></tr>
  <tr id="xdx_40B_ecustom--IncreaseDecreaseInAssetsAbstract_i01B_zMeAkSv0qan6" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><b>Changes in assets </b></span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_409_eifrs-full--AdjustmentsForDecreaseIncreaseInTradeAccountReceivable_i02_maCFFUIzctz_zSS73nerfnwi" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Trade receivables</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">489,885</ix:nonFraction>)</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">742,260</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAccountReceivable" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">213,084</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_409_eifrs-full--AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables_i02_maCFFUIzctz_z0YEfaO6t388" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Accounts receivable from related parties</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">295,091</ix:nonFraction>)</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">20,665</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">83,419</ix:nonFraction></span></td></tr>
  <tr id="xdx_408_eifrs-full--AdjustmentsForDecreaseIncreaseInInventories_i02_maCFFUIzctz_zOt0aoSnH5sf" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Inventories</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:AdjustmentsForDecreaseIncreaseInInventories" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">10,741</ix:nonFraction>)</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:AdjustmentsForDecreaseIncreaseInInventories" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">8,658</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:AdjustmentsForDecreaseIncreaseInInventories" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">34,394</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40D_ecustom--AdjustmentsForRecoverableTaxes_i02_maCFFUIzctz_z4VHBzc4M8fg" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Recoverable taxes</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:AdjustmentsForRecoverableTaxes" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">33,198</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:AdjustmentsForRecoverableTaxes" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">253,432</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:AdjustmentsForRecoverableTaxes" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">342,127</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40B_ecustom--AdjustmentsForIncreaseDecreaseInEscrowDeposits_i02_maCFFUIzctz_zxtwPGnQkUxg" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Escrow deposits</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:AdjustmentsForIncreaseDecreaseInEscrowDeposits" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">5,348</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:AdjustmentsForIncreaseDecreaseInEscrowDeposits" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">43,865</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:AdjustmentsForIncreaseDecreaseInEscrowDeposits" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">35,630</ix:nonFraction></span></td></tr>
  <tr id="xdx_406_ecustom--IncreaseDecreaseInOtherAssets_i02_maCFFUIzctz_zpDuPEw7m9Pi" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Other assets</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:IncreaseDecreaseInOtherAssets" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">18,264</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:IncreaseDecreaseInOtherAssets" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">31,386</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:IncreaseDecreaseInOtherAssets" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">36,264</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_400_ecustom--IncreaseDecreaseInLiabilitiesAbstract_i01B_zQwEL4b51Wl6" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><b>Changes in liabilities </b></span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_407_eifrs-full--AdjustmentsForIncreaseDecreaseInTradeAccountPayable_i02_maCFFUIzctz_zXEAimE5Bwgk" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Trade payables and contractors </span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">220,462</ix:nonFraction>)</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">245,501</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAccountPayable" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">248,404</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_405_eifrs-full--AdjustmentsForIncreaseDecreaseInOtherOperatingPayables_i02_maCFFUIzctz_zSZZcmrchG02" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Services payable</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">86,501</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">116,601</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:AdjustmentsForIncreaseDecreaseInOtherOperatingPayables" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">162,560</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40A_ecustom--AdjustmentsForDecreaseIncreaseInAccruedPayrollTaxes_i02_maCFFUIzctz_zYmXjuOCGSHf" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Accrued payroll and related taxes </span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:AdjustmentsForDecreaseIncreaseInAccruedPayrollTaxes" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">73,126</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:AdjustmentsForDecreaseIncreaseInAccruedPayrollTaxes" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">12,478</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:AdjustmentsForDecreaseIncreaseInAccruedPayrollTaxes" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">185,020</ix:nonFraction>) </span></td></tr>
  <tr id="xdx_402_ecustom--AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable_i02_pn3n3_maCFFUIzctz_zi8u2KA0rc65" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Taxes and contributions payable</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">120,853</ix:nonFraction></span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">196,255</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">384,676</ix:nonFraction> </span></td></tr>
  <tr id="xdx_40E_ecustom--AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP_i02_maCFFUIzctz_zqjhNECXQEuh" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Deferred
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    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">267</ix:nonFraction></span></td>
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    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">5,751</ix:nonFraction></span></td></tr>
  <tr id="xdx_40D_eifrs-full--AdjustmentsForProvisions_i02_maCFFUIzctz_zGBVnSzEAhzi" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Provisions</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:AdjustmentsForProvisions" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">468,398</ix:nonFraction>)</span></td>
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  <tr id="xdx_402_ecustom--AdjustmentsForPensionObligations_i02N_di_msCFFUIzctz_zy1HYlPezc0c" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Pension plan obligations</span></td>
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  <tr id="xdx_409_eifrs-full--AdjustmentsForIncreaseDecreaseInOtherLiabilities_i02_maCFFUIzctz_zsQuKNPdGWUi" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Other liabilities</span></td>
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    <p style="border-bottom: Black 0.5pt solid; font: 7.5pt Georgia, Times, Serif; margin: 0; text-align: right">(<ix:nonFraction name="ifrs-full:AdjustmentsForIncreaseDecreaseInOtherLiabilities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">13,306</ix:nonFraction>)</p></td></tr>
  <tr id="xdx_40D_eifrs-full--CashFlowsFromUsedInOperations_i02T_mtCFFUIzctz_maCFFUIzR9N_z2YgtLgy7uh5" style="vertical-align: bottom; background-color: rgb(213,234,234)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_404_eifrs-full--InterestPaidClassifiedAsOperatingActivities_i02N_di_msCFFUIzR9N_zAf7GOP4apNc" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Interest paid</span></td>
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    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:InterestPaidClassifiedAsOperatingActivities" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">845,445</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:InterestPaidClassifiedAsOperatingActivities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">626,625</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40C_eifrs-full--IncomeTaxesPaidRefundClassifiedAsOperatingActivities_i02N_di_msCFFUIzR9N_zvKdtTzlvo37" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Income tax and social contribution paid</span></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
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  <tr id="xdx_40C_eifrs-full--CashFlowsFromUsedInOperatingActivities_i02T_mtCFFUIzR9N_maCzWQM_z3n6gghpE1va" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
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    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><b><ix:nonFraction name="ifrs-full:CashFlowsFromUsedInOperatingActivities" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,967,599</ix:nonFraction></b></span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><b><ix:nonFraction name="ifrs-full:CashFlowsFromUsedInOperatingActivities" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,913,753</ix:nonFraction></b></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><b><ix:nonFraction name="ifrs-full:CashFlowsFromUsedInOperatingActivities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">4,978,208</ix:nonFraction></b></span></td></tr>
  <tr id="xdx_402_eifrs-full--CashFlowsFromUsedInInvestingActivitiesAbstract_iB_z4n4qJzHyR8b" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><b>Cash flows from investing activities</b></span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_404_eifrs-full--PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities_i01N_di_msCFFUIzZxi_zA966ZmeABud" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Acquisition of contract assets and intangible assets</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,550,537</ix:nonFraction>)</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,696,669</ix:nonFraction>)</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,299,657</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40B_eifrs-full--CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents_i01_maCFFUIzZxi_zuLI4wNxeA1j" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Restricted cash</span></td>
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    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="ifrs-full:CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">7,275</ix:nonFraction></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">9,724</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_401_ecustom--FinancialInvestments_i01_maCFFUIzZxi_zDXt7lOLVnAi" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 1pt; padding-left: 3.75pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;Financial investments</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><ix:nonFraction name="sbs:FinancialInvestments" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">755,512</ix:nonFraction></span></td>
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    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:FinancialInvestments" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">3,411,146</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40C_ecustom--InvestmentProperties_i01N_di_msCFFUIzZxi_zX1sShntPpgh" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-left: 3.75pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;Investment properties</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="sbs:InvestmentProperties" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">648</ix:nonFraction>)</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0768">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0769">-</span></span></td></tr>
  <tr id="xdx_402_eifrs-full--OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities_i01_maCFFUIzZxi_zmyEVJeBnVSl" 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"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Investment increase/(decrease)</span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0771">-</span></span></td>
    <td style="white-space: nowrap; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt"><span style="-sec-ix-hidden: xdx2ixbrl0772">-</span></span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">5,734</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_409_eifrs-full--PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities_i01N_di_msCFFUIzZxi_zOQ2AwZDKWRl" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">&#160;&#160;&#160;Purchase of property, plant and equipment </span></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, Times, Serif; margin: 0; text-align: right">(<ix:nonFraction name="ifrs-full:PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">73,668</ix:nonFraction>)</p></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
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<p style="margin-top: 0; margin-bottom: 0">&#160;</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, Times, Serif; margin: 0; text-align: left"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Statements of Cash Flows for the</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais&#9;&#9;(continued)</b></p></td></tr></table></div>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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                                                                                <p style="margin-top: 0; margin-bottom: 0"><b>2022</b></p></td>
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    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
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    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 8pt">(<ix:nonFraction name="ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,244,099</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40A_eifrs-full--DividendsPaidClassifiedAsFinancingActivities_i02N_di_msCzE1x_zO4sBQ7J9NQ3" style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 8pt">&#160;&#160;Payment of interest on capital</span></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:DividendsPaidClassifiedAsFinancingActivities" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">254,218</ix:nonFraction>)</span></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 8pt">(<ix:nonFraction name="ifrs-full:DividendsPaidClassifiedAsFinancingActivities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">890,095</ix:nonFraction>)</span></td></tr>
  <tr id="xdx_40C_eifrs-full--PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_i02N_di_msCzE1x_zZbtjzYNvAq8" style="background-color: White">
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 8pt">&#160;&#160;Public-Private Partnership - PPP</span></td>
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7.5pt">(<ix:nonFraction name="ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">579,486</ix:nonFraction>)</span></td>
    <td style="vertical-align: bottom; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 8pt">(<ix:nonFraction name="ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">543,346</ix:nonFraction>)</span></td></tr>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 8pt"><b>(<ix:nonFraction name="ifrs-full:CashFlowsFromUsedInFinancingActivities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">66,349</ix:nonFraction>)</b></span></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">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
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<!-- Field: Rule-Page --><div style="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><div style="border-top: Black 0.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --></td>
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<!-- Field: Rule-Page --><div style="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><div style="border-top: Black 0.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --></td></tr>
  <tr id="xdx_40A_eifrs-full--IncreaseDecreaseInCashAndCashEquivalents_i02T_mtCzWQM_ziFYvV7MhUUb" style="vertical-align: bottom; background-color: White">
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  <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">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_406_ecustom--CashAndCashEquivalentsRepresentedByAbstract_iB_zD76pUoCK171" style="vertical-align: bottom; background-color: White">
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_40C_eifrs-full--CashAndCashEquivalents_i01S_z0UNMwWWQ4F1" style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 8pt"><ix:nonFraction name="ifrs-full:CashAndCashEquivalents" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">396,401</ix:nonFraction></span></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 8pt"><ix:nonFraction name="ifrs-full:CashAndCashEquivalents" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,253,210</ix:nonFraction></span></td></tr>
  <tr id="xdx_40B_eifrs-full--CashAndCashEquivalents_i01E_zHEn7m9GTtKa" style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt"><span style="font-family: Georgia, Times, Serif; font-size: 8pt">Cash and cash equivalents at the end of the year</span></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 8pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="ifrs-full:CashAndCashEquivalents" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,867,485</ix:nonFraction></p></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
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  <tr id="xdx_401_ecustom--IncreaseDecreaseInCashAndCashEquivalent_i01_zKhiG8Pg70m5" 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"><span style="font-family: Georgia, Times, Serif; font-size: 8pt"><b>Increase / (decrease) in cash and cash equivalents</b></span></td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 8pt Georgia, Times, Serif; margin: 0; text-align: right"><b><ix:nonFraction name="sbs:IncreaseDecreaseInCashAndCashEquivalent" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,149,556</ix:nonFraction></b></p></td>
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; padding-top: 1pt; padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt; text-align: right">&#160;</td></tr>
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<p style="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/120% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>


<!-- Field: Page; Sequence: 159; Options: NewSection; Value: 10 -->
    <div style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="width: 100%"><tr><td style="text-align: center"><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left">The accompanying notes are an integral part of these financial statements.</p></td></tr><tr><td style="text-align: center; width: 100%">&#160;F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
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<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:DisclosureOfOperationsExplanatory"><p id="xdx_801_ecustom--DisclosureOfOperationsExplanatory_zvDSz96jPvn3" style="margin-top: 0; margin-bottom: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 14.2pt"><b>1</b></td><td style="text-align: justify"><b><span id="xdx_824_zRi10LPq5F5l">Operations</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Companhia de Saneamento B&#225;sico do Estado de S&#227;o
Paulo (&#34;SABESP&#34; or &#34;Company&#34;) 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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the Company operated water and
sewage services in 375 municipalities of the State of S&#227;o Paulo, 351 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;, 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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The table below shows a summary of the contractual situation
of the municipalities served:</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfConcessionAgreementsTableTextBlock"><table cellspacing="0" cellpadding="0" id="xdx_89D_ecustom--SummaryOfConcessionAgreementsTableTextBlock_pn3n3_zYAML2258MPi" summary="xdx: Disclosure - Operations (Details)" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="background-color: White">
    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"><span id="xdx_8BE_zDOITI4EdlZi" style="display: none">The table below shows a summary of the contractual situation of the municipalities served</span></td>
    <td id="xdx_493_20220101__20221231__custom--LocationOneAxis__custom--SaoPauloMember_zqRlry6kAGw5" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%">&#160;</td>
    <td id="xdx_490_20210101__20211231__custom--LocationOneAxis__custom--SaoPauloMember_zRHqHcavBp51" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border: black 1pt solid; width: 70%; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%">&#160;</td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 0.45pt; text-align: center"><b>December 31,</b></p>
    <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: center"><b>2022</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 0.45pt; text-align: center"><b>December 31,</b></p>
    <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: center"><b>2021</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; text-align: justify; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%">&#160;</td></tr>
  <tr id="xdx_409_ecustom--TotaMunicipalitiesThatHaveAlreadySignedContract_uMunicipalities_z4ta7xX3A06i" 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; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Total municipalities that have already signed contracts</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><ix:nonFraction name="sbs:TotaMunicipalitiesThatHaveAlreadySignedContract" contextRef="From2022-01-012022-12-31_custom_SaoPauloMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="Municipalities">351</ix:nonFraction></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><ix:nonFraction name="sbs:TotaMunicipalitiesThatHaveAlreadySignedContract" contextRef="From2021-01-012021-12-31_custom_SaoPauloMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="Municipalities">342</ix:nonFraction></span></td></tr>
  <tr id="xdx_40D_ecustom--BalanceIntangibleAndContractAsset_i_pn3n3" style="background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Balance &#8211; intangible and contract assets</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><ix:nonFraction name="sbs:BalanceIntangibleAndContractAsset" contextRef="From2022-01-012022-12-31_custom_SaoPauloMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">45,292,307</ix:nonFraction></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><ix:nonFraction name="sbs:BalanceIntangibleAndContractAsset" contextRef="From2021-01-012021-12-31_custom_SaoPauloMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">42,260,091</ix:nonFraction></span></td></tr>
  <tr id="xdx_40C_ecustom--PercentageOfIntangibleAndContractAsset_pip0_zyv4TZhWK8Bh" style="background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">&#160;&#160;&#160;Percentage of intangible and contract assets</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><ix:nonFraction name="sbs:PercentageOfIntangibleAndContractAsset" contextRef="From2022-01-012022-12-31_custom_SaoPauloMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">94.49</ix:nonFraction>%</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><ix:nonFraction name="sbs:PercentageOfIntangibleAndContractAsset" contextRef="From2021-01-012021-12-31_custom_SaoPauloMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">93.80</ix:nonFraction>%</span></td></tr>
  <tr id="xdx_402_ecustom--RevenueFromSanitationServicesExcludingConstructionsRevenue_i_pn3n3" style="background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">&#160;&#160;&#160;&#160;Revenue from sanitation services (excluding construction revenue)</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><ix:nonFraction name="sbs:RevenueFromSanitationServicesExcludingConstructionsRevenue" contextRef="From2022-01-012022-12-31_custom_SaoPauloMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">17,767,561</ix:nonFraction></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><ix:nonFraction name="sbs:RevenueFromSanitationServicesExcludingConstructionsRevenue" contextRef="From2021-01-012021-12-31_custom_SaoPauloMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">15,490,808</ix:nonFraction></span></td></tr>
  <tr id="xdx_40B_ecustom--PercentageOfGrossRevenueFromTotalMunicipalities_pip0_zUjtfR6l4o2j" style="background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">&#160;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><ix:nonFraction name="sbs:PercentageOfGrossRevenueFromTotalMunicipalities" contextRef="From2022-01-012022-12-31_custom_SaoPauloMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">95.37</ix:nonFraction>%</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><ix:nonFraction name="sbs:PercentageOfGrossRevenueFromTotalMunicipalities" contextRef="From2021-01-012021-12-31_custom_SaoPauloMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">95.01</ix:nonFraction>%</span></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; text-align: justify; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%">&#160;</td></tr>
  <tr id="xdx_400_ecustom--MunicipalitiesWithContractsUnderNegotiations_uMunicipalities_ztjQTMuPMv4e" style="background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Municipalities with expired contracts:</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><ix:nonFraction name="sbs:MunicipalitiesWithContractsUnderNegotiations" contextRef="From2022-01-012022-12-31_custom_SaoPauloMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="Municipalities">1</ix:nonFraction></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><ix:nonFraction name="sbs:MunicipalitiesWithContractsUnderNegotiations" contextRef="From2021-01-012021-12-31_custom_SaoPauloMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="Municipalities">8</ix:nonFraction></span></td></tr>
  <tr id="xdx_403_ecustom--IntangibleAndContractAssetUnderNegotiations_zbxx58I6wwLk" style="background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Balance &#8211; intangible and contract assets</span></td>
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  <tr id="xdx_404_ecustom--PercentageOfIntangibleAndContractsAssetsUnderNegotiation_pip0_zjru2vUXNqT2" style="background-color: rgb(213,234,234)">
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  <tr style="vertical-align: top; background-color: White">
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%">&#160;</td></tr>
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  <tr id="xdx_406_ecustom--IntangibleAndContractsAssetsRelatedConcessionAgreements_i_pn3n3" style="background-color: White">
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  <tr id="xdx_403_ecustom--PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements_pip0_ztMEkUnzfZ21" style="background-color: rgb(213,234,234)">
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  <tr id="xdx_403_ecustom--PercentagesOfGrossRevenuesFromTotalMunicipalities_pip0_zhsKXZXAvimk" style="background-color: rgb(213,234,234)">
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  <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; text-align: justify; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%">&#160;</td></tr>
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%">&#160;</td></tr>
  <tr id="xdx_40F_ecustom--PercentageOfIntangibleAndContractAssets_pip0_zptkBy9ZEi4e" style="vertical-align: top; background-color: White">
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  <tr id="xdx_402_ecustom--PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue_pip0_zrgWV8QuP2Uc" style="vertical-align: top; background-color: rgb(213,234,234)">
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<ix:exclude><!-- Field: Page; Sequence: 160; Options: NewSection; Value: 11 -->
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    <div id="xdx_235_zCZi0bRnTv65" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
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<ix:exclude><p id="xdx_233_zStQSBPyuSm7" style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p></ix:exclude>


<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, 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, &#193;guas de Andradina, Saneaqua Mairinque, Aquapolo Ambiental,
&#193;guas de Castilho, Attend Ambiental, Paulista Geradora de Energia, Cantareira SP Energia, FOXX URE-BA Ambiental and Infranext Solu&#231;&#245;es
em Pavimenta&#231;&#227;o. 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.</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"><b>Economic instability worsened by COVID-19</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">Regarding the effects of COVID-19, the Company
emphasizes the migration, in 2020, of the billed volume of the public, commercial, and industrial categories that have average tariffs
higher than the tariff charged from the residential category. However, since 2021, the billed volume has been resuming for these categories
with consequent recovery in the average tariff price.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">Expenses with allowance for doubtful accounts
are still rising over the same period in 2021, due to the higher delinquency in 2022.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"><b>New Legal Sanitation Framework</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">On July 15, 2020, Federal Law 14,026/2020,
known as New Legal Framework for Basic Sanitation, was sanctioned. The new law expands competition in the sector by extinguishing program
contracts, encourages the region-wise provision of services to promote economies of scale, and provides for strengthening the service
regulation.</p>


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<ix:exclude><p id="xdx_239_zBmLzX9nUsfh" style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, 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. The new Law also granted the National Water Agency (ANA) with power to edit reference
rules to regulate sanitation services, aiming to standardize the operation of the regulatory agencies and minimize regulatory uncertainties,
thus creating a more stable and attractive environment for investments in the sector.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">On May 31, 2021, Federal Decree 10,710 was
published, regulating article 10-B of Law 11,445/2007, establishing the methodology for proving the economic and financial capacity of
public providers of drinking water supply and sewage services, to make it possible the compliance with the universalization goals by 2033.
Said Decree determined economic and financial evaluation metrics on service providers to prove their ability to make investments within
the intended deadlines and several conditions for current contracts to be considered regular. Any adjustments to them should be made by
March 31, 2022, in line with paragraph 1 of article 11-B of the New Legal Framework.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">According to the aforementioned Decree, as
of December 30, 2021, the Company presented a requirement to the S&#227;o Paulo State Utility Services Regulatory Agency (ARSESP) containing
documents that prove its capacity to maintain the provision of services in the operated area by meeting the goals of universal water and
sewage collection and treatment by 2033, defined by the New Legal Framework, attested and certified by independent auditor and certifying
body. As of March 28, 2022, ARSESP recognized the Company&#8217;s economic-financial capacity, under the applicable legislation.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">In this new context, the Company understands
that it is important to highlight that i) it has 366 regular contracts that have already been adapted to the provisions of the New Legal
Framework, which ensure 99.5% of revenue; ii) it has access to public capital and the private capital market, due to its sound reputation,
favoring the maintenance and/or expansion of its operating base and compliance with the universalization of services within the deadline
established by the new law; and iii) it has high governance level.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">Management expects that the funds raised with the gradual
recovery of the economic activities, the improved water security from the works carried out, the generation of operational cash, and credit
lines available for investments, will be sufficient to meet the Company&#8217;s commitments and not compromise the necessary investments.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 9.5pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>Approvals</b></p>

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<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">The financial statements were approved by Management
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<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>


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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 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% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The financial statements have been prepared under the
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<p style="font: 10pt Georgia, Times, 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>

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<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">The main accounting policies applied in the preparation of
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Cash and cash equivalents include cash in hand, bank
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Financial Asset - Classification</b></p>

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<p style="font: 10pt/110% Georgia, Times, 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, 2022 and 2021, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>


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<td style="width: 10.8pt"></td><td style="width: 17.55pt"><span style="font-family: Symbol; font-size: 9.5pt">&#183;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Amortized cost</span></td></tr></table>

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<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, accounts receivable from related parties,
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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Financial Liabilities - Classification</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#8217;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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Impairment of financial assets</b></p>

<p style="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The methodology to calculate the 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 significant correlation between them.</p>


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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(b)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Revenue from concession construction contracts is recognized
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obligations are satisfied over time. During the construction phase of the contract, an asset is classified as contract assets, as the
Company estimates that the fair value of its consideration
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Company in relation to such construction contracts and it is added to construction costs, resulting in the construction revenue.</p>


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<ix:exclude><p id="xdx_230_zvEb21oIhLud" style="font: 12pt/110% Times New Roman, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory"><p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory_z7oGeSQCZ9U" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.4 <span id="xdx_864_zkwksRGTEhTe">Trade receivables and allowance for doubtful accounts</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories"><p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_zKwaUpsrKdlb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.5 <span id="xdx_86B_zn3xie0E4Nc9">Inventories</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Inventories comprise supplies for consumption and maintenance
of the water and sewage systems are stated at the lower between the average cost of acquisition or net realizable value, and are classified
in current assets.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory"><p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory_ziwtzTg3vLrh" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.6 <span id="xdx_865_zkaZofbwedCa">Investment properties</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Contract Asset (works in progress) is the right to
consideration in exchange for goods or services transferred to the customers. As determined by IFRS 15 - Revenue from contract with customer,
assets related to the concession under construction, recorded under the scope of IFRIC 12 &#8211; Service Concession Arrengements, should
be classified as contract asset during the construction period and transferred to the intangible assets only after the completion of the
works.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">A Contract Asset is recognized at fair value, including
the capitalization of labor, construction margin, interest, and other financial charges capitalized during the construction period of
qualifying assets, where applicable, based on the weighted average rate of borrowings in effect
on the capitalization date. A qualifying asset necessarily requires a substantial period, established by the Company as being higher than
12 months, to be ready for use, considering the completion period of the works, given that most of them take on average more than 12 months
to be completed, which corresponds to one fiscal year of the Company.</p>


<ix:exclude><!-- Field: Page; Sequence: 166 -->
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<ix:exclude><p id="xdx_23C_zRItCbdBXCX9" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"></p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The infrastructure construction values are recognized
as revenue, at fair value, provided that they 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory"><p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zjIwHlpDiOMb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.8 <span id="xdx_86E_zZkrkHqCIkwb">Property, plant and equipment</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Property, plant and equipment comprise mainly administrative
facilities not composing the assets subject to the concession agreements. Those assets are stated at acquisition or construction cost
less depreciation and impairment losses, as applicable. Where applicable, interest, other finance charges, and inflationary effects resulting
from financing effectively applied to construction in progress are recorded as the cost of the respective property, plant and equipment
for the qualifying assets. A qualifying asset necessarily requires a substantial period, established by the Company as being higher than
12 months, to be ready for use, considering the completion period of the works, given that most of them take on average more than 12 months
to be completed, which corresponds to one fiscal year of the Company.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The depreciation of property, plant, and equipment begins
when such an item becomes available for use, in its location, and under the necessary condition, when this asset becomes operational.
Depreciation is calculated using the straight-line method and the average rates are presented in Note 16 (a). Land is not depreciated.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The useful lives of assets are revised and adjusted,
where applicable, at the end of each year.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory"><p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory_zjgnhcbcFuBg" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.9 <span id="xdx_86E_zeZh8ASh8ml4">Intangible assets</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Intangible assets are those arising from concession contracts,
and the main costs are transferred from the Contract Asset, as described in Note 3.7.</p>


<ix:exclude><!-- Field: Page; Sequence: 167 -->
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<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The intangible has its amortization initiated when the
intangible assets are available for use in the location and necessary condition when this asset becomes operational. The amortization
reflects the period in which it is expected that the asset&#8217;s future economic benefits are consumed by the Company, which may be
the final term of the concession or their useful life.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The amortization of the intangible assets ends when the
asset is fully consumed or it is disposed of, whatever occurs first.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Donations in assets, received from third parties and
governmental entities, to allow the Company to render water supply and sewage services are recorded in the Company&#8217;s financial statements
at zero cost, since these assets are controlled by the concession grantor.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Financial resources received as donations for the construction
of infrastructure are recorded under &#8220;Other operating income&#8221;.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(a)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
</span><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Concession agreements/program contracts/service contracts</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 granting authorities. 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 28.35pt">(i)</td><td style="text-align: justify">The granting authority 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, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 28.35pt">(ii)</td><td style="text-align: justify">The granting authority 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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) must pay SABESP for the services.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Intangible assets related to the concessions, 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<ix:exclude><!-- Field: Page; Sequence: 168 -->
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<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(b)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;
</span> <span style="font-family: Georgia, Times, Serif; font-size: 10pt">Software license of use</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 in profit or loss when incurred.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory"><p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory_zLyKFlGUVPI3" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.10 <span id="xdx_867_zVCXAuOJYJKk">Impairment of non-financial
assets</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory"><p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory_zrK3cEhyyW0k" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.11 <span id="xdx_86D_zIbjFyJj2mQ8">Trade payables and contractors</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span 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.</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory"><p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForBorrowingsExplanatory_z7GOagpjFlXe" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.12 <span id="xdx_86A_zIOEOxd9VWt3">Borrowings and financing</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The bonds issued by the Company are not convertible into
shares and are recorded similarly to borrowings.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory"><p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_zY32jvZQFktl" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.13 <span id="xdx_86C_zexakBh9mUR7">Borrowing costs</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Borrowing costs consist of interest rates and other charges
incurred by the Company and arise from borrowing and financing agreements, including exchange variation.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<ix:exclude><!-- Field: Page; Sequence: 169 -->
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Costs attributable to the acquisition, construction,
or production of an asset, which, necessarily, requires a substantial time 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. The capitalization occurs during
the construction period of the asset, considering the weighted average rate of borrowings effective on the capitalization date.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company analyses foreign currency-denominated borrowings
or financing 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 they were contracted in the domestic market in similar lines of credit and loans.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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and contributions</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Salaries, vacations, Christmas bonuses, 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, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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escrow deposits and contingent assets</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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. </p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Escrow deposits not linked to the related obligations
are recorded in noncurrent assets and adjusted by the indexes defined by the competent authorities.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<ix:exclude><!-- Field: Page; Sequence: 170 -->
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    <div id="xdx_23E_zEAo5WYmkddd" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
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<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Contingent assets are not recognized in the statements
of financial position.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory"><p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory_zR6UDlNPiudg" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.16 <span id="xdx_864_zsBPP5c0m7nk">Environmental costs</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Costs related to ongoing environmental programs are expensed
in the income statement, when there is a taxable 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, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

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and deferred</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Current taxes</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The provision for income tax and social contribution
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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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Deferred taxes</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 are expected to be applied when the
related income tax and social contribution are realized.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<ix:exclude><!-- Field: Page; Sequence: 171 -->
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    <div id="xdx_236_zzxaOxZi2a15" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
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<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">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 <span id="xdx_908_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember_zU4ISw5pxePl" title="Sanitation services rate"><ix:nonFraction name="sbs:SanitationServicesRate" contextRef="From2022-01-012022-12-31_custom_ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">1.65</ix:nonFraction></span>% and <span id="xdx_90D_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ContribuicaoParaOFinanciamentodaSeguridadeSocialMember_z8PHYuZ3slLc" title="Sanitation services rate"><ix:nonFraction name="sbs:SanitationServicesRate" contextRef="From2022-01-012022-12-31_custom_ContribuicaoParaOFinanciamentodaSeguridadeSocialMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">7.60</ix:nonFraction></span>%, except for financial revenues that are calculated
at the rates of <span id="xdx_905_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ProgramaDeFormacaoDoPatrimonioDoServidorPublico1Member_zli8ov5k2oke" title="Sanitation services rate"><ix:nonFraction name="sbs:SanitationServicesRate" contextRef="From2022-01-012022-12-31_custom_ProgramaDeFormacaoDoPatrimonioDoServidorPublico1Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.65</ix:nonFraction></span>% and <span id="xdx_905_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ContribuicaoParaOFinanciamentodaSeguridadeSocial1Member_zA24sQIVPfS9" title="Sanitation services rate"><ix:nonFraction name="sbs:SanitationServicesRate" contextRef="From2022-01-012022-12-31_custom_ContribuicaoParaOFinanciamentodaSeguridadeSocial1Member" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">4.00</ix:nonFraction></span>%, respectively.</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, 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 Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">These taxes are calculated by the non-cumulativeness regime
and presented net, as deductions from gross revenues. The lines over &#8220;other operating income&#8221; and &#8220;financial revenues&#8221;
are presented net of such taxes on the income statement.</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, 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&#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 <span id="xdx_903_ecustom--AnnualReveuneCalculatedRate_c20220101__20221231_pdd" title="Annual revenue calculated rate"><ix:nonFraction name="sbs:AnnualReveuneCalculatedRate" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">0.50</ix:nonFraction></span>% of the annual revenue directly
generated by the service provided less taxes levied on the service.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 17.45pt"><b>&#160;</b></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:DescriptionOfAccountingPolicyForPensionObligationsExplanatory"><p id="xdx_841_ecustom--DescriptionOfAccountingPolicyForPensionObligationsExplanatory_z37cZaRATM7j" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.19 <span id="xdx_864_zgAc1ZtHyem2">Pension plan obligations</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Defined
benefit</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#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.</p>


<ix:exclude><!-- Field: Page; Sequence: 172 -->
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<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#8217;s deficit or surplus.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b) &#160;&#160;&#160;&#160;&#160;&#160;&#160;Defined
contribution</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Financial revenue is primarily comprised of interest
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Financial expenses are primarily comprised of interest,
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<p style="font: 10pt/110% Georgia, Times, 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&#8217;s economic scenario.</p>

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<ix:exclude><p id="xdx_23C_zZOdOOCEdCih" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p></ix:exclude>

<ix:exclude><p id="xdx_236_zgdS8zTHBrl7" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p></ix:exclude>

<ix:exclude><p id="xdx_239_zc3Pv35ScRij" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p></ix:exclude>


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</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory"><p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zHnWCJUzV3ge" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.21 <span id="xdx_865_zHYiK1WLPPB5">Leases</span></b></p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Leases are recognized at the present value of the contractual
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(12 months or less) and/or low value (below US$ 5 thousand &#8211; R$ 26 thousand), which are recorded in the income statement recognized as an expense when
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Other assets are stated at acquisition cost, net of any
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company uses the tax benefits of distributing dividends
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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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company determined that it has one operating segment
which is sanitation services.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The accounting policies used to determine segment information
are the same as those used to prepare the Company&#8217;s financial statements.</p>


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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The measurement of the result per segment is the profit
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Substantially all noncurrent assets and revenue generated
from customers are located in the S&#227;o Paulo State. Consequently, financial information is not disclosed by geographic area.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 17.45pt"><b>&#160;</b></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory"><p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zf40OpX4l8Al" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.26 <span id="xdx_866_zOMeSOldoz7k">Translation into foreign
currency</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Functional
and reporting currency</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 (&#34;the functional currency&#34;). 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Foreign
currency translation</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 3.13.</p>


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</ix:nonNumeric></ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations"><p id="xdx_809_eifrs-full--DescriptionOfInitialApplicationOfStandardsOrInterpretations_zKwK0Bd2DCEk" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 14.2pt"><b>4</b></td><td style="text-align: justify"><b><span id="xdx_820_zZAP2sKaKp5g">Changes in accounting practices and disclosures</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><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,
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The amendments to IFRS 3 &#8211; Reference to the Conceptual
Framework; IAS 16 &#8211; Proceeds Before Intended Use; IAS 37 &#8211; Onerous Contracts &#8211; Cost of Fulfilling a Contract and annual
improvements to the IFRSs: Cycle 2018-2020: IFRS 1 &#8211; First-Time Adoption of International Financial Reporting Standards, IFRS 9
&#8211; Financial Instruments, IFRS 16 &#8211; Leases and IAS 41 &#8211; Biological Asset and Agriculture, did not impact the disclosures
or amounts recognized in the annual financial statements.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 10pt/110% Georgia, Times, 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>

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<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
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    <td style="padding-right: 2.85pt; padding-left: 2.85pt; line-height: 110%">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; line-height: 110%">&#160;</td></tr>
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policy information is material if, when considered together with other information included in an entity&#8217;s financial statements,
could reasonably influence decisions that the main users make based on the financial statements. The supporting paragraphs have also
been amended to clarify that accounting policy information related to transactions, other events, or conditions that are not material
is, therefore, irrelevant and does not need to be disclosed.<br />
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new definition, accounting estimates are &#8220;monetary amounts in the financial statements subject to measure uncertainty&#8221;.<br />
The
definition of change in accounting estimates has been deleted, however, the Board maintained the concept of changes in accounting estimates
in the Standard with the following clarifications:<br />
&#8226; A change in an accounting estimate that results from new information or new
events does not mean an error correction;<br />
&#8226; The effects of the change in data or measurement technique used to create an accounting
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 141.75pt; text-align: justify; text-indent: -141.75pt">&#160;</p>



<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">1 Effective for annual periods beginning on or after
January 1, 2023.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">2 The effective date of the amendments has not yet been
defined by IASB.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">3 The amendments to IFRS Practice Statement 2 do not
have an effective date or transition requirements.</p>

</ix:nonNumeric><p id="xdx_8A5_zAC5M21S7fz" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>


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</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DisclosureOfMarketRiskExplanatory"><p id="xdx_801_eifrs-full--DisclosureOfMarketRiskExplanatory_z3QGCSqWT5Cg" style="margin-top: 0; margin-bottom: 0">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Financial risk factors</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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. 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.</p>

<p style="font: 9.5pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Foreign currency risk</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Foreign exchange exposure implies market risks associated
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institutions, at more attractive interest rates, in U.S. dollars and Yen.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The management of currency exposure considers several
current and projected economic factors, besides market conditions.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Part of the financial debt, totaling R$ <span id="xdx_902_eifrs-full--MaximumExposureToCreditRisk_c20221231_pn3n3" title="Total exposure"><ix:nonFraction name="ifrs-full:MaximumExposureToCreditRisk" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,809,441</ix:nonFraction></span> as
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follows:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>



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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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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)">
    <td style="text-align: justify">Interest and charges from borrowings and financing &#8211; US$</td><td style="font-size: 12pt">&#160;</td>
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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)">
    <td style="text-align: justify">Total exposure</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 1pt">Borrowing cost &#8211; Yen</td><td style="font-size: 12pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--BorrowingCostsIncurred_iN_pn3n3_di_c20220101__20221231__srt--CurrencyAxis__currency--JPY_zf0GfreVk7B1" title="Borrowing cost" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:BorrowingCostsIncurred" contextRef="From2022-01-012022-12-31_currency_JPY" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,646</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="font-size: 12pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Total foreign-currency denominated borrowings (Note 17)</td><td style="font-size: 12pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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</ix:nonNumeric><p id="xdx_8A7_zvWvE0Bby6N5" style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The <span id="xdx_90A_ecustom--PercentageOfDecreaseInCurrencyDueToDebt_pip0_dp_c20220101__20221231_zp0ADc8LAWD3" title="Percentage of decrease in currency due to debt"><ix:nonFraction name="sbs:PercentageOfDecreaseInCurrencyDueToDebt" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">15.8</ix:nonFraction></span>% decrease in the balance of the foreign currency-denominated
debt from December 31, 2022, compared to December 31, 2021, was mainly impacted by the depreciation of the U.S. dollar and Yen against
the Brazilian real. The table below shows the prices and exchange variations in the period:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</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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</ix:nonNumeric><p id="xdx_8A4_zAVwMIEbJWBa" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">In 2022 there was a decrease related to the Exchange variation in borrowings and financing, in the amount of R$&#160;<span id="xdx_909_ecustom--LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts_c20220101__20221231_pn3n3" title="Liabilities related to exchange rate variation of borrowings and financing contracts"><ix:nonFraction name="sbs:LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">488,614</ix:nonFraction></span> (a decrease of R$&#160;<span id="xdx_90B_ecustom--LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts_c20210101__20211231_pn3n3" title="Liabilities related to exchange rate variation of borrowings and financing contracts"><ix:nonFraction name="sbs:LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">38,324</ix:nonFraction></span> in 2021), see Note 17 (ii). As of December 31, 2022, if the Brazilian real had depreciated or appreciated
by 10 percentage points, in addition to the impacts already mentioned above, against the U.S. dollar and Yen with all other variables
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The probable scenario below presents the effect on the
income statements for the next 12 months considering the projection of the U.S. dollar and the Yen.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company understands that the scenario presented is
reasonable, given the instability of the Brazilian real against the U.S. dollar and the Yen.</p>


<ix:exclude><!-- Field: Page; Sequence: 180 -->
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<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Scenario I (Probable)</td></tr>
  <tr style="vertical-align: bottom">
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    <td style="width: 70%; font-weight: bold; text-align: left; padding-left: 5.4pt">Net currency exposure as of December 31, 2022 in US$ - Liabilities</td><td style="width: 10%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90F_ecustom--CurrencyRates_iI_pid_uNumber_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zANMVXXXTOL4" title="Currency rate"><ix:nonFraction name="sbs:CurrencyRates" contextRef="AsOf2022-12-31_currency_USD_custom_ProbableScenarioMember" id="Fact001089" format="ixt:numdotdecimal" decimals="INF" unitRef="Number">5.2177</ix:nonFraction></span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Exchange rate estimated according to the scenario</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 5.4pt">Difference between the rates</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 5.4pt">Effect on the net financial result R$ - gain/(loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zuQ7l30shbqe" title="Effect on net financial result R$ - gain/(loss)" style="text-align: right">(<ix:nonFraction name="ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss" contextRef="From2022-01-012022-12-31_currency_USD_custom_ProbableScenarioMember" id="Fact001095" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">9,990</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-weight: bold; text-align: left; padding-left: 5.4pt">Net currency exposure as of December 31, 2022 in Yen - Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--NetCurrencyExposure_iI_pn3n3_c20221231__srt--CurrencyAxis__currency--JPY__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zOcr06UvEov8" title="Net currency exposure" style="text-align: right"><ix:nonFraction name="sbs:NetCurrencyExposure" contextRef="AsOf2022-12-31_currency_JPY_custom_ProbableScenarioMember" id="Fact001097" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">45,369,189</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt">Yen rate as of December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_903_ecustom--CurrencyRates_iI_pid_uNumber_c20221231__srt--CurrencyAxis__currency--JPY__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zFsZtLy51hyd" title="Currency rate"><ix:nonFraction name="sbs:CurrencyRates" contextRef="AsOf2022-12-31_currency_JPY_custom_ProbableScenarioMember" id="Fact001099" format="ixt:numdotdecimal" decimals="INF" unitRef="Number">0.03957</ix:nonFraction></span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Exchange rate estimated according to the scenario</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 5.4pt">Difference between the rates</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Effect on the net financial result R$ - gain/(loss)</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Total effect on the net financial result in R$ - gain/(loss)</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
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</table>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
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</table>


</ix:nonNumeric><p id="xdx_8A5_zC5g3tDmkqHh" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">This risk arises from the possibility that the Company
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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>


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<ix:exclude><p id="xdx_234_zlFVhlMCwSFk" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The table below provides the borrowings and financing
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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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: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">SOFR<sup>(v)</sup></span></td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt">Interest and charges</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F07_zzUq2p0b8I3i" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(i)</td>
  <td id="xdx_F1E_zjF0kIyFHv0i" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"><ix:footnote id="Footnote001140" xml:lang="en-US">CDI &#8211; (Certificado de Dep&#243;sito Interbanc&#225;rio), an interbank deposit certificate</ix:footnote></td></tr>
</table>


<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0D_z6dtRva7S6tc" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(ii)</td>
  <td id="xdx_F1A_zHc0bakxZG8c" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"><ix:footnote id="Footnote001141" xml:lang="en-US">TR &#8211; Interest Benchmark Rate</ix:footnote></td></tr>
</table>


<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0E_znOleRgUH0M7" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(iii)</td>
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</table>


<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0A_zp4bkoZckW91" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(iv)</td>
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</table>


<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F01_zs6ngWReW7Ud" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(v)</td>
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</table>


</ix:nonNumeric><p id="xdx_8A0_zXftbxF3ZMBa" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Another risk to which the Company is exposed, is the
mismatch of inflation adjustment 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, if interest rates on
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interest expense on floating rate borrowings and financing.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Credit
risk</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The maximum exposures to credit risk as of December 31,
2022 is the carrying amount 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>


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<ix:exclude><p id="xdx_236_zkmoaqJF1ZL4" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"></p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#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&amp;P), according to internal policy of market risk management:</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfCreditInformationOfBanksTableTextBlock"><table cellspacing="0" cellpadding="0" id="xdx_895_ecustom--SummaryOfCreditInformationOfBanksTableTextBlock_pn3n3_zM44JdICQ5Ob" summary="xdx: Disclosure - Risk Management (Details 4)" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span id="xdx_8B7_zf7DzqJTLtBe" style="display: none">Schedule of internal policy of market risk management</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="width: 37%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0"><b>Banks</b></p></td>
    <td style="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><b>Fitch</b></p></td>
    <td style="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><b>Moody's</b></p></td>
    <td style="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><b>Standard Poor's</b></p></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">-</span></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)">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Banco Bradesco S/A</span></td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Ita&#250; Unibanco Holding S/A</span></td>
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    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">-</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Banco BV</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">-</span></td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Banco BTG Pactual S/A</span></td>
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<p style="font: 10pt/110% Georgia, Times, 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:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DisclosureOfCreditRiskExplanatory"><table cellpadding="0" cellspacing="0" id="xdx_898_eifrs-full--DisclosureOfCreditRiskExplanatory_pn3n3_z2ihyu0seqah" summary="xdx: Disclosure - Risk Management (Details 5)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt"><span id="xdx_8BB_zTMq8mf44jb7" style="display: none">The table below shows the rating assessment released by the Fitch agency, for deposit transactions and financial investments in local
currency</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Cash and cash equivalents and financial investments</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</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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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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</ix:nonNumeric><p id="xdx_8A8_z7MjOGG2gqQf" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Liquidity
risk </b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Liquidity is primarily reliant upon cash provided by
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to ensure it has sufficient cash to meet its operating and capital expenditures needs, as well as the payment of debts.</p>


<ix:exclude><!-- Field: Page; Sequence: 183 -->
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<ix:exclude><p id="xdx_239_zfKVv2FMJ9tf" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"></p></ix:exclude>

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as determined by projections mentioned above.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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</ix:nonNumeric><p id="xdx_8A1_zldQANvvK453" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Cross default</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 ones are showed in Note 17 (c).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(d)</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;<b>Sensitivity
analysis on interest rate risk</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, 2022, or until the final settlement of each contract, whichever
occurs first, considering a likely scenario.</p>


<ix:exclude><!-- Field: Page; Sequence: 184 -->
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<ix:exclude><p id="xdx_23C_zQcR57N7M9Rb" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"></p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock"><table cellspacing="0" cellpadding="0" id="xdx_895_ecustom--ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock_pn3n3_zqDPYLGrflpk" summary="xdx: Disclosure - Risk Management (Details 7)" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <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%"><span id="xdx_8B2_z2PNj8YGo0m7" style="display: none">Schedule of
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    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td></tr>
  <tr style="vertical-align: top">
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  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; width: 42%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt"><b>Indicators</b></p></td>
    <td style="width: 28%; padding-right: 5.4pt; padding-left: 5.4pt">
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    <td style="width: 30%; padding-right: 5.4pt; padding-left: 5.4pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0in 0in 1pt">

    <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: center"><b>Scenario I</b></p>
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</div></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td></tr>
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    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td></tr>
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    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td id="xdx_98D_eifrs-full--FinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialIncomeMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" title="Assets" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><ix:nonFraction name="ifrs-full:FinancialAssets" contextRef="AsOf2022-12-31_custom_FinancialIncomeMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">226,781</ix:nonFraction></span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td></tr>
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    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td></tr>
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="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)">
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
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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: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</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)">
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Expenses to be incurred </span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td id="xdx_986_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--IPCAMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--ExpensesToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" title="Liabilities" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(<ix:nonFraction name="ifrs-full:FinancialLiabilities" contextRef="AsOf2022-12-31_custom_IPCAMember_custom_ExpensesToBeIncurredMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">163,285</ix:nonFraction>)</span></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%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">TJLP</span></td>
    <td id="xdx_98A_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" title="Liabilities" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(<ix:nonFraction name="ifrs-full:FinancialLiabilities" contextRef="AsOf2022-12-31_custom_TJLPMember_custom_ExposureMember_ifrs-full_InterestRateRiskMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">1,433,029</ix:nonFraction>)</span></td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_902_ecustom--InterestRatesDuringTheYear_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pdd" title="Interest Rates During The Year"><ix:nonFraction name="sbs:InterestRatesDuringTheYear" contextRef="AsOf2022-12-31_custom_TJLPMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">7.2000</ix:nonFraction></span>%(*)</span></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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Interest to be incurred</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td id="xdx_989_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--InterestToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" title="Liabilities" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(<ix:nonFraction name="ifrs-full:FinancialLiabilities" contextRef="AsOf2022-12-31_custom_TJLPMember_custom_InterestToBeIncurredMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">103,178</ix:nonFraction>)</span></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%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td id="xdx_98B_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" title="Liabilities" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(<ix:nonFraction name="ifrs-full:FinancialLiabilities" contextRef="AsOf2022-12-31_custom_LIBORMember_custom_ExposureMember_ifrs-full_InterestRateRiskMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">996,697</ix:nonFraction>)</span></td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_90A_ecustom--InterestRatesDuringTheYear_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zZ23wF2WLAT" title="Interest Rates During The Year"><ix:nonFraction name="sbs:InterestRatesDuringTheYear" contextRef="AsOf2022-12-31_custom_LIBORMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">0.0491</ix:nonFraction></span>%(**)</span></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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Interest to be incurred</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td id="xdx_98B_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--InterestToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" title="Liabilities" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(<ix:nonFraction name="ifrs-full:FinancialLiabilities" contextRef="AsOf2022-12-31_custom_LIBORMember_custom_InterestToBeIncurredMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">489</ix:nonFraction>)</span></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%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%">&#160;</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%">&#160;</span></td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">
<!-- Field: Rule-Page --><div style="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><div style="border-top: Black 0.5pt solid; font-size: 1pt">&#160;</div></div><!-- Field: /Rule-Page --></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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Total expenses to be incurred, net</span></td>
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    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98B_eifrs-full--FinancialLiabilities_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" title="Liabilities" style="border-bottom: Black 1.5pt double; font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: right">(<ix:nonFraction name="ifrs-full:FinancialLiabilities" contextRef="AsOf2022-12-31_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">1,282,010</ix:nonFraction>)</p></td></tr>
  <tr style="background-color: White">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%">&#160;</td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</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="white-space: nowrap; width: 100%; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(*)&#160;&#160;Source: Focus-BACEN Report of December 31, 2022</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(**) Source: B3 of December 31, 2022</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(***) Source: Bloomberg</span></td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A1_zDOKW3tM5m7d" style="margin-top: 0; margin-bottom: 0">&#160;</p>
<ix:exclude><!-- Field: Page; Sequence: 185 -->
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    <div id="xdx_236_zBte1VF4nfqb" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
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<ix:exclude><p id="xdx_23E_zxHOBknj4n1d" style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p></ix:exclude>


<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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  <tr id="xdx_402_ecustom--DebtNet_iI_zcbT6yjPJrcc" 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)">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_ecustom--TotalCapital_iI_zwInkWL7vL12" style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_ecustom--LeverageRatio_iI_pip0_dp_zP7eeJgaldU1" style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="sbs:LeverageRatio" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">36</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt">&#160;</td>
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</ix:nonNumeric><p id="xdx_8A2_zroT7JpzF8x7" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<ix:exclude><!-- Field: Page; Sequence: 186 -->
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<ix:exclude><p id="xdx_237_z4lQ30yFk5X1" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"></p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company considers that balances from trade receivables
(current) and trade payables and contractors 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company did not have financial assets classified
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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 and Basic Sanitation National Agency &#8211; ANA, trade payables and contractors,
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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The estimated fair values of the financial instruments
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Financial assets</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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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: rgb(213,234,234)">
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  <tr style="vertical-align: bottom; background-color: White">
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</ix:nonNumeric><p id="xdx_8A9_zh69gHmQXs3g" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Additionally, SABESP has financial instrument assets
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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
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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>


<ix:exclude><!-- Field: Page; Sequence: 187 -->
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<ix:exclude><p id="xdx_23D_ztStVCkuEMce" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"></p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Financial liabilities</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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    <td style="text-align: justify"><span id="xdx_8B7_zMFnkwomTgw5" style="display: none">Financial liabilities</span></td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--TradePayablesAndContractors_iI_pn3n3_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_zRSncXfIs0L6" title="Trade payables and contractors" style="text-align: right"><ix:nonFraction name="sbs:TradePayablesAndContractors" contextRef="AsOf2022-12-31_custom_FairValuesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">430,946</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</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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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">To obtain fair value of borrowings and financing, the
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify; text-indent: -19.85pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 8.5pt"></td><td style="width: 19.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(i)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, 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. </span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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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. </span></td></tr></table>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify">These financings have specific characteristics
and conditions defined in the financing agreements with BNDES, between independent parties, and reflect the conditions for these 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 characteristics, is usually restricted to BNDES.</p>


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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify">&#160;</p>

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considered by carrying the 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. </span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 8.5pt"></td><td style="width: 19.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(v)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Agreements with IDB and IBRD were projected
until final maturity in origin currency, using the contracted interest rates plus SOFR&#8217;s future rate, obtained with Bloomberg, 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, 2022. </span></td></tr></table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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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, 2022. </span></td></tr></table>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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until the maturity date, and are indexed by a fixed contractual rate. Thus, the Company discloses the amount recorded as of December 31,
2022 as market value.</td></tr></table>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Financial instruments referring to financial investments
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<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The preparation of the financial statements requires
management to disclose 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<ix:exclude><!-- Field: Page; Sequence: 189 -->
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<p style="font: 10pt/110% Georgia, Times, 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 the 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>6.2 Main sources of uncertainties in the estimates
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<p style="font: 10pt/110% Georgia, Times, 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 that are significant for the financial statements are disclosed
as follows:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, the actual results may be different.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Intangible assets are those arising from concession contracts,
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Intangible assets under Concession Agreements, Service
Agreements and Program Contracts, are amortized on a straight-line basis according to the lower of the period of the contract or the
useful life of the asset or contract period. Additional information on the accounting for intangible assets arising from concession agreements
is described in Notes 3.9 and 15.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The recognition of the fair value of the intangible assets
arising an exchange for an asset, involving 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.
</p>


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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company sponsors a defined benefit plan and the defined
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Defined pension plan obligations recognized in the statement
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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
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company recognizes and settles taxes on income based
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company regularly reviews the recoverability of deferred
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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
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The provisions for civil, labor, environmental and tax
risks are created based on Notes 3.15 and 20. Judgments regarding future events may significantly differ from actual estimates and exceed
the amounts provisioned. The provisions are revised and adjusted taking into consideration changes in the circumstances involved.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0%"></td><td style="width: 3%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(f)</b></span></td><td style="padding-left: 5pt; text-align: justify; width: 97%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Unbilled revenue</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt"><b>&#160;</b></span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Unbilled revenue corresponds 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.</p>


<ix:exclude><!-- Field: Page; Sequence: 191 -->
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

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<td style="width: 0"></td><td style="width: 14.2pt"><b>7</b></td><td style="text-align: justify"><b><span id="xdx_821_zen1vGDffR78">Cash and cash equivalents</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:ScheduleOfCashAndCashEquivalentsTableTextBlock"><table cellspacing="0" cellpadding="0" id="xdx_884_ecustom--ScheduleOfCashAndCashEquivalentsTableTextBlock_pn3n3_zKR1gLCd6xIh" summary="xdx: Disclosure - Cash and cash equivalents (Details)" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
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    <td style="white-space: nowrap; text-align: justify"><span id="xdx_8B2_znBbU79GQxd6" style="display: none">Cash and cash equivalents</span></td>
    <td id="xdx_498_20221231_zOw80P1ZEVZk" style="padding-right: 10pt; text-align: center; white-space: nowrap">&#160;</td>
    <td id="xdx_49F_20211231_zYMVj88l2Hch" style="padding-right: 10pt; text-align: center; white-space: nowrap">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><b>December 31, 2021 </b></p></td></tr>
  <tr style="vertical-align: bottom">
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    <td style="white-space: nowrap; padding-right: 10pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; padding-right: 10pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="white-space: nowrap; text-align: justify">&#160;</td>
    <td style="white-space: nowrap; padding-right: 10pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; padding-right: 10pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The average yield of cash equivalents corresponded to
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DisclosureOfFinancialAssetsExplanatory"><p id="xdx_80D_eifrs-full--DisclosureOfFinancialAssetsExplanatory_zjFWdKglUqnk" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 3.5pt">Banco Bradesco S/A</td><td>&#160;</td>
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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)">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">Banco do Brasil S/A</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancodobrasilsaOneMember_pn3n3" title="Financial investments" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:CurrentFinancialAssetsAtAmortisedCost" contextRef="AsOf2022-12-31_custom_BancodobrasilsaOneMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,117</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-bottom: 2.5pt; padding-left: 3.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<ix:exclude><!-- Field: Page; Sequence: 192 -->
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<ix:exclude><p id="xdx_23E_zeWCX2IEKHF2" style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The average yield of financial investments corresponds
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory"><p id="xdx_808_eifrs-full--DisclosureOfRestrictedCashAndCashEquivalentsExplanatory_zThw6RdzG04h" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"><span style="letter-spacing: -0.1pt"><b>9</b></span></td><td style="text-align: justify"><b><span id="xdx_829_zutCkLtH4lIl">Restricted cash</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfRestrictedCashTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--SummaryOfRestrictedCashTableTextBlock_pn3n3_zq5K9BbVEqnf" summary="xdx: Disclosure - Restricted cash (Details)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify"><span id="xdx_8B2_zjRyKSVUq1w5" style="display: none">Schedule of restricted cash</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2021</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 56%; text-align: justify">Agreement with the S&#227;o Paulo municipal government (i)</td><td style="width: 8%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Brazilian Federal Savings Bank &#8211; escrow deposits</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--RestrictedCashAndCashEquivalents_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherOneMember_pn3n3" title="Restricted cash" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:RestrictedCashAndCashEquivalents" contextRef="AsOf2022-12-31_custom_OtherOneMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">6,810</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--RestrictedCashAndCashEquivalents_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--OtherOneMember_pn3n3" title="Restricted cash" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:RestrictedCashAndCashEquivalents" contextRef="AsOf2021-12-31_custom_OtherOneMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">6,263</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; text-align: justify; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--RestrictedCashAndCashEquivalents_iI_pn3n3_c20221231_zqasiiiEscH3" title="Restricted cash" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="ifrs-full:RestrictedCashAndCashEquivalents" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">37,474</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--RestrictedCashAndCashEquivalents_iI_pn3n3_c20211231_zzcLaB2dtAw7" title="Restricted cash" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="ifrs-full:RestrictedCashAndCashEquivalents" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">28,467</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 14.2pt"></td><td id="xdx_F0E_zchiT0adGsA3" style="width: 5.65pt">(i)</td><td id="xdx_F1A_z7OrqTuC3qDk" style="text-align: justify"><ix:footnote id="Footnote001508" xml:lang="en-US">Refers to the amount deducted from the transfer 7.5% of the revenue earned in the municipality 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.</ix:footnote></td></tr></table>

<p id="xdx_8AF_zmpwHv9UzULd" style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 34.05pt; text-align: justify; text-indent: -19.85pt">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory"><p id="xdx_801_eifrs-full--DisclosureOfTradeAndOtherReceivablesExplanatory_zADiifP3FY07" style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 34.05pt; text-align: justify; text-indent: -19.85pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"><span style="letter-spacing: -0.1pt"><b>10</b></span></td><td style="text-align: justify"><b><span id="xdx_829_zA6OwmetV0ui">Trade receivables</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Financial
position balances</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfFinancialPositionTableTextBlock"><table cellspacing="0" cellpadding="0" id="xdx_89B_ecustom--SummaryOfFinancialPositionTableTextBlock_pn3n3_zsfK49Vgf8D5" summary="xdx: Disclosure - Trade receivables (Details)" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span id="xdx_8B8_zuekjztgnEZk" style="display: none">Schedule of financial position</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 50%; padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="width: 25%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><b>December 31, 2022</b></p></td>
    <td style="width: 25%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><b>December 31, 2021</b></p></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Private sector:</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">General (i) and special customers (ii)</span></td>
    <td id="xdx_98A_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--GeneralAndSpecialCustomersMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGkpKGlpKQ_____zUtwuXtEmlx4" title="Subtotal" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2022-12-31_custom_GeneralAndSpecialCustomersMember_custom_PrivateSectorMember" id="Fact001514" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,287,782</ix:nonFraction></span></td>
    <td id="xdx_982_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--GeneralAndSpecialCustomersMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGkpKGlpKQ_____zhIFJqFcYWqf" title="Subtotal" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2021-12-31_custom_GeneralAndSpecialCustomersMember_custom_PrivateSectorMember" id="Fact001516" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,042,023</ix:nonFraction></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Agreements (iii)</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_988_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGlpaSk___ziKCGxEPDF94" title="Subtotal" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2022-12-31_custom_AgreementsMember_custom_PrivateSectorMember" id="Fact001518" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">416,550</ix:nonFraction></p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98F_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGlpaSk___zjgqNwaDAYKg" title="Subtotal" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2021-12-31_custom_AgreementsMember_custom_PrivateSectorMember" id="Fact001520" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">514,616</ix:nonFraction></p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_987_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_pn3n3" title="Subtotal" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2022-12-31_custom_PrivateSectorMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,704,332</ix:nonFraction></p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_981_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_zyyt7Cm5HNJ4" title="Subtotal" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2021-12-31_custom_PrivateSectorMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,556,639</ix:nonFraction></p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Government entities:</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Municipal</span></td>
    <td id="xdx_983_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesAxis__custom--MunicipalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_pn3n3" title="Subtotal" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2022-12-31_custom_MunicipalMember_custom_GovernmentEntitiesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">609,731</ix:nonFraction></span></td>
    <td id="xdx_982_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--MunicipalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_z7DUvpBL0iq9" title="Subtotal" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2021-12-31_custom_MunicipalMember_custom_GovernmentEntitiesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">586,810</ix:nonFraction></span></td></tr>
  </table>

<ix:exclude><!-- Field: Page; Sequence: 193 -->
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    <!-- Field: /Page --></ix:exclude>

<p style="font: 12pt Arial, Helvetica, Sans-Serif; 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; background-color: rgb(213,234,234)">
    <td style="width: 50%; padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Federal</span></td>
    <td id="xdx_988_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--FederalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_zNBAoRQ2zr74" title="Subtotal" style="width: 25%; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2022-12-31_custom_FederalMember_custom_GovernmentEntitiesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">10,644</ix:nonFraction></span></td>
    <td id="xdx_986_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--FederalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_zuDAkeS9zEn9" title="Subtotal" style="width: 25%; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2021-12-31_custom_FederalMember_custom_GovernmentEntitiesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">7,869</ix:nonFraction></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Agreements (iii)</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_985_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_fKGlpaSk___zV2JaFh0AP73" title="Subtotal" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2022-12-31_custom_AgreementsMember_custom_GovernmentEntitiesMember" id="Fact001534" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">372,943</ix:nonFraction></p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_981_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_fKGlpaSk___zRewYcdN7tx" title="Subtotal" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2021-12-31_custom_AgreementsMember_custom_GovernmentEntitiesMember" id="Fact001536" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">278,844</ix:nonFraction></p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_986_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_pn3n3" title="Subtotal" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2022-12-31_custom_GovernmentEntitiesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">993,318</ix:nonFraction></p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_987_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_zRAIR7ZM87h2" title="Subtotal" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2021-12-31_custom_GovernmentEntitiesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">873,523</ix:nonFraction></p></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2.85pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Wholesale customers &#8211; Municipal governments: (iv)</span></td>
    <td style="vertical-align: top; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="vertical-align: top; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right; line-height: 110%">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Mogi das Cruzes</span></td>
    <td id="xdx_98B_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--MogiDasCruzesMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____ziWQg6gZzg0c" title="Subtotal" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2022-12-31_custom_MogiDasCruzesMember_custom_WholesaleMunicipalGovernmentsMember" id="Fact001542" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">4,048</ix:nonFraction></span></td>
    <td id="xdx_98C_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--MogiDasCruzesMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____z11URQCfKzcb" title="Subtotal" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2021-12-31_custom_MogiDasCruzesMember_custom_WholesaleMunicipalGovernmentsMember" id="Fact001544" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,580</ix:nonFraction></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">S&#227;o Caetano do Sul </span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_985_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--SaoCaetanoDoSulMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____zps3cAnhHFM2" title="Subtotal" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2022-12-31_custom_SaoCaetanoDoSulMember_custom_WholesaleMunicipalGovernmentsMember" id="Fact001546" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">45,367</ix:nonFraction></p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98B_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--SaoCaetanoDoSulMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____z9ON5vI7gdh8" title="Subtotal" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2021-12-31_custom_SaoCaetanoDoSulMember_custom_WholesaleMunicipalGovernmentsMember" id="Fact001548" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">24,464</ix:nonFraction></p></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Total wholesale customers &#8211; Municipal governments</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98C_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____zpmsefoRngtk" title="Subtotal" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2022-12-31_custom_WholesaleMunicipalGovernmentsMember" id="Fact001550" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">49,415</ix:nonFraction></p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_986_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____zRNGaHKRTiNa" title="Subtotal" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2021-12-31_custom_WholesaleMunicipalGovernmentsMember" id="Fact001552" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">28,044</ix:nonFraction></p></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Unbilled supply</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_982_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesAxis__custom--UnbilledSupplyMember_pn3n3" title="Subtotal" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2022-12-31_custom_UnbilledSupplyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">959,260</ix:nonFraction></p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_981_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--UnbilledSupplyMember_zOcMOnOvOCK9" title="Subtotal" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2021-12-31_custom_UnbilledSupplyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">740,193</ix:nonFraction></p></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Subtotal</span></td>
    <td id="xdx_98D_ecustom--TradeReceivablesGross_c20221231_pn3n3" title="Subtotal" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">4,706,325</ix:nonFraction></span></td>
    <td id="xdx_983_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231_z1n73gsifKf6" title="Subtotal" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="sbs:TradeReceivablesGross" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">4,198,399</ix:nonFraction></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Allowance for doubtful accounts</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98B_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_c20221231_pn3n3" title="Allowance for doubtful accounts" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right">(<ix:nonFraction name="ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">1,428,517</ix:nonFraction>)</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98E_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_iI_pn3n3_c20211231_zPgWl2YcivXl" title="Allowance for doubtful accounts" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right">(<ix:nonFraction name="ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">1,280,088</ix:nonFraction>)</p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Total </span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_988_eifrs-full--TradeReceivables_iI_pn3n3_c20221231_z8alQXPfC973" title="Total trade receivables" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="ifrs-full:TradeReceivables" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,277,808</ix:nonFraction></p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_989_eifrs-full--TradeReceivables_iI_pn3n3_c20211231_zPJLXmLwXRCg" title="Total trade receivables" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="ifrs-full:TradeReceivables" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,918,311</ix:nonFraction></p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Current</span></td>
    <td id="xdx_987_eifrs-full--CurrentTradeReceivables_c20221231_pn3n3" title="Current" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CurrentTradeReceivables" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,062,574</ix:nonFraction></span></td>
    <td id="xdx_985_eifrs-full--CurrentTradeReceivables_iI_pn3n3_c20211231_zUexuaBmLO1j" title="Current" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><ix:nonFraction name="ifrs-full:CurrentTradeReceivables" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,695,077</ix:nonFraction></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Noncurrent </span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_983_eifrs-full--NoncurrentTradeReceivables_c20221231_pn3n3" title="Noncurrent" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="ifrs-full:NoncurrentTradeReceivables" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">215,234</ix:nonFraction></p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_984_eifrs-full--NoncurrentTradeReceivables_iI_pn3n3_c20211231_zNH2bQ1rvyYk" title="Noncurrent" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="ifrs-full:NoncurrentTradeReceivables" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">223,234</ix:nonFraction></p></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Total</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_985_ecustom--TradeReceivables1_c20221231_pn3n3" title="Trade receivables" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="sbs:TradeReceivables1" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,277,808</ix:nonFraction></p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98B_ecustom--TradeReceivables1_iI_pn3n3_c20211231_zK3KzSscft6" title="Trade receivables" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><ix:nonFraction name="sbs:TradeReceivables1" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,918,311</ix:nonFraction></p></td></tr>
  </table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 3%"><span id="xdx_F02_zOtA9YgqrB4k" style="font-family: Georgia, Times, Serif; font-size: 10pt">(i)</span></td><td style="text-align: justify"><span id="xdx_F13_zm1k5NkJKT3f" style="font-family: Georgia, Times, Serif; font-size: 10pt"><ix:footnote id="Footnote001581" xml:lang="en-US">General customers - residential and
small and mid-sized companies;</ix:footnote></span></td></tr></table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 17pt; text-align: justify; text-indent: -17pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td id="xdx_F0C_zDw4RN7eYDJ4" style="width: 3%">(ii)</td><td id="xdx_F1A_zk8upwcc7Tg3" style="text-align: justify"><ix:footnote id="Footnote001582" xml:lang="en-US">Special customers - large consumers, commercial, industries, condominiums and special billing customers
(fixed demand agreements, industrial waste, wells, among others);</ix:footnote></td></tr></table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 17pt; text-align: justify; text-indent: -17pt">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0D_zFqnlw0dRtj1" style="text-align: left; width: 3%">(iii)</td>
  <td id="xdx_F15_zFT1X0Z5BQQb" style="text-align: justify; width: 97%"><ix:footnote id="Footnote001583" xml:lang="en-US">Agreements - installment payments of past-due receivables, plus inflation adjustment and interest, according to the agreements;</ix:footnote></td></tr>
</table>


<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 17pt; text-align: justify; text-indent: -17pt">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F08_zr5zpoBNeRo3" style="text-align: justify; width: 3%">(iv)</td>
  <td id="xdx_F11_zPf74616mHlk" style="text-align: justify; width: 97%"><ix:footnote id="Footnote001584" 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.</ix:footnote></td></tr>
</table>


</ix:nonNumeric><p id="xdx_8AD_zUp9WhAYqvhj" style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 45.95pt; text-align: justify; text-indent: -17.6pt">&#160;</p>


<ix:exclude><!-- Field: Page; Sequence: 194 -->
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<ix:exclude><p id="xdx_236_zANyIkwcJNFb" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0 0 0 45.95pt; text-align: justify"></p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 63.8pt; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin-top: 0; margin-right: 0; margin-bottom: 0; text-align: left"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;The
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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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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  <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-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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</ix:nonNumeric><p id="xdx_8AE_z3jQMfYsxJlc" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Allowance
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock_pn3n3_zbby8BupfgVb" summary="xdx: Disclosure - Trade receivables (Details 2)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; text-align: justify"><span id="xdx_8B1_zLTPLUXFyz6f" style="display: none">&#160;Schedule of allowance for doubtful accounts</span></td><td style="font-size: 12pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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  <tr id="xdx_40C_eifrs-full--AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_iN_pn3n3_di_zyHbflYmKcTe" style="vertical-align: bottom; background-color: White">
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</ix:nonNumeric><p id="xdx_8AD_zgPS0jVn7yih" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">As of December
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which are not recognized in the Financial Statements because of the difficulty to obtain a reasonable estimate to measure such assets,
due to the uncertainties related to the beginning and the end of the payments. Judicial bonds are recognized upon the beginning of their
receipt or when they are traded.</span></p>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">&#160;</span></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfJudicialBondsTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--SummaryOfJudicialBondsTableTextBlock_zBlpM5VI5zck" summary="xdx: Disclosure - Trade receivables (Details 3)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Debtor</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 70%; text-align: left; padding-left: 3.5pt">Municpality of S&#227;o Paulo</td><td style="width: 10%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_ecustom--JudicialBonds_iI_pn3n3_c20221231__custom--TradeReceivablesJudicialBondsAxis__custom--MunicpalityOfSaoPauloMember_zEf25mZS88Fe" title="Judicial bonds" style="width: 18%; text-align: right"><ix:nonFraction name="sbs:JudicialBonds" contextRef="AsOf2022-12-31_custom_MunicpalityOfSaoPauloMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,656,113</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 3.5pt">Municpality of Cotia</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--JudicialBonds_iI_pn3n3_c20221231__custom--TradeReceivablesJudicialBondsAxis__custom--MunicpalityofCotiaMember_zvSs3muZkoHk" title="Judicial bonds" style="text-align: right"><ix:nonFraction name="sbs:JudicialBonds" contextRef="AsOf2022-12-31_custom_MunicpalityofCotiaMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">103,729</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 3.5pt">Municpality of Cachoeira Paulista</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--JudicialBonds_iI_pn3n3_c20221231__custom--TradeReceivablesJudicialBondsAxis__custom--MunicpalityofCachoeiraPaulistaMember_zpQ8T5xRIqdi" title="Judicial bonds" style="text-align: right"><ix:nonFraction name="sbs:JudicialBonds" contextRef="AsOf2022-12-31_custom_MunicpalityofCachoeiraPaulistaMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">13,672</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1pt; padding-left: 3.5pt">Others</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_ecustom--JudicialBonds_iI_pn3n3_c20221231__custom--TradeReceivablesJudicialBondsAxis__custom--OthersMember_zupJGr1sEQUe" title="Judicial bonds" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:JudicialBonds" contextRef="AsOf2022-12-31_custom_OthersMember14243406" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">33,804</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.5pt; padding-left: 3.5pt">TOTAL</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  </table>

</ix:nonNumeric><p id="xdx_8A9_zEj3pUMmuVs9" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DisclosureOfRelatedPartyExplanatory"><p id="xdx_800_eifrs-full--DisclosureOfRelatedPartyExplanatory_zqQNvTbckpw" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"><span style="letter-spacing: -0.1pt"><b>11</b></span></td><td style="text-align: justify"><b><span id="xdx_82C_zFHxVbelWVlg">Related-Party Balances and Transactions</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"><span style="letter-spacing: -0.1pt"><b>&#160;</b></span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0; margin-right: 0; margin-bottom: 0; text-align: left"><span style="letter-spacing: -0.1pt"><b>(a)
S&#227;o Paulo State</b></span></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Accounts
receivable, interest on capital payable, revenue and expenses</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>



<ix:exclude><!-- Field: Page; Sequence: 196 -->
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify"><span id="xdx_8BC_zV4a4FNrmQVl" style="display: none">Schedule of loan agreement through credit facility</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2021</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">Accounts receivable</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">Current:</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 56%; text-align: justify">Sanitation services (ii)</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--AmountsReceivableRelatedPartyTransactions_c20221231__custom--AccountsReceivableAxis__custom--SanitationServicesMember_pn3n3" title="Accounts receivable, current" style="width: 12%; text-align: right"><ix:nonFraction name="ifrs-full:AmountsReceivableRelatedPartyTransactions" contextRef="AsOf2022-12-31_custom_SanitationServicesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">144,937</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--AmountsReceivableRelatedPartyTransactions_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--SanitationServicesMember_zLSeL13Gjh1e" title="Accounts receivable, current" style="width: 12%; text-align: right"><ix:nonFraction name="ifrs-full:AmountsReceivableRelatedPartyTransactions" contextRef="AsOf2021-12-31_custom_SanitationServicesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">127,614</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Allowance for losses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--AmountsReceivableRelatedPartyTransactions_iNI_pn3n3_di_c20221231__custom--AccountsReceivableAxis__custom--AllowanceForLossMember_zkvvjndtvZ78" title="Accounts receivable, current" style="text-align: right">(<ix:nonFraction name="ifrs-full:AmountsReceivableRelatedPartyTransactions" contextRef="AsOf2022-12-31_custom_AllowanceForLossMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">49,595</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--AmountsReceivableRelatedPartyTransactions_iNI_pn3n3_di_c20211231__custom--AccountsReceivableAxis__custom--AllowanceForLossMember_zl8hKHJSKwP6" title="Accounts receivable, current" style="text-align: right">(<ix:nonFraction name="ifrs-full:AmountsReceivableRelatedPartyTransactions" contextRef="AsOf2021-12-31_custom_AllowanceForLossMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">52,333</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Reimbursement for retirement and pension benefits paid (G0):</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">- monthly flow (payments) (iii) and (iv)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--AmountsReceivableRelatedPartyTransactions_c20221231__custom--AccountsReceivableAxis__custom--MonthlyFlowPaymentsiiandviMember_pn3n3" title="Accounts receivable, current" style="text-align: right"><ix:nonFraction name="ifrs-full:AmountsReceivableRelatedPartyTransactions" contextRef="AsOf2022-12-31_custom_MonthlyFlowPaymentsiiandviMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">13,376</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--AmountsReceivableRelatedPartyTransactions_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--MonthlyFlowPaymentsiiandviMember_zDdPuyhkPB2h" title="Accounts receivable, current" style="text-align: right"><ix:nonFraction name="ifrs-full:AmountsReceivableRelatedPartyTransactions" contextRef="AsOf2021-12-31_custom_MonthlyFlowPaymentsiiandviMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">11,930</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 1pt">- GESP Agreement &#8211; 2015 (vi)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--AmountsReceivableRelatedPartyTransactions_c20221231__custom--AccountsReceivableAxis__custom--ReimbursementGESP2015Member_pn3n3" title="Accounts receivable, current" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:AmountsReceivableRelatedPartyTransactions" contextRef="AsOf2022-12-31_custom_ReimbursementGESP2015Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">97,075</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--AmountsReceivableRelatedPartyTransactions_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--ReimbursementGESP2015Member_zQIwP5jI8Lxc" title="Accounts receivable, current" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:AmountsReceivableRelatedPartyTransactions" contextRef="AsOf2021-12-31_custom_ReimbursementGESP2015Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">86,446</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 2.5pt">Total current</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--AmountsReceivableRelatedPartyTransactions_c20221231_pn3n3" title="Accounts receivable, current" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="ifrs-full:AmountsReceivableRelatedPartyTransactions" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">205,793</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--AmountsReceivableRelatedPartyTransactions_iI_pn3n3_c20211231_zRVV9yrQKZNg" title="Accounts receivable, current" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="ifrs-full:AmountsReceivableRelatedPartyTransactions" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">173,657</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Noncurrent:</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; text-indent: -7.1pt; padding-left: 7.1pt">&#160;&#160;&#160;&#160;Agreement for the installment payment of sanitation services</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_c20221231__custom--AccountsReceivableAxis__custom--AgreementForTheInstallmentPaymentOfSanitationServicesMember_pn3n3" title="Accounts receivable, noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:NoncurrentReceivablesDueFromRelatedParties" contextRef="AsOf2022-12-31_custom_AgreementForTheInstallmentPaymentOfSanitationServicesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,361</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--AgreementForTheInstallmentPaymentOfSanitationServicesMember_zvosOe8yaje" title="Accounts receivable, noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:NoncurrentReceivablesDueFromRelatedParties" contextRef="AsOf2021-12-31_custom_AgreementForTheInstallmentPaymentOfSanitationServicesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,361</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Reimbursement of additional retirement and pension benefits paid (G0):</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">- GESP Agreement &#8211; 2015 (vi)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_c20221231__custom--AccountsReceivableAxis__custom--ReimbursementGESP2015Member_pn3n3" title="Accounts receivable, noncurrent" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:NoncurrentReceivablesDueFromRelatedParties" contextRef="AsOf2022-12-31_custom_ReimbursementGESP2015Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">949,589</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--ReimbursementGESP2015Member_zupi5iWAavo8" title="Accounts receivable, noncurrent" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:NoncurrentReceivablesDueFromRelatedParties" contextRef="AsOf2021-12-31_custom_ReimbursementGESP2015Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">643,534</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Total noncurrent</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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</ix:nonNumeric><p id="xdx_8A2_zarSHebwy6N7" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>


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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font: 10pt Verdana, Helvetica, Sans-Serif; text-align: justify; padding-left: 14.2pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Payment received from reimbursement referring to Law 4,819/58</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--Revenue_pn3n3_c20220101__20221231__custom--OperatingRevenueAxis__custom--PaymentReceivedFromReimbursementMember_zJpRfekr78Oc" title="Revenues" style="text-align: right">(<ix:nonFraction name="ifrs-full:Revenue" contextRef="From2022-01-012022-12-31_custom_PaymentReceivedFromReimbursementMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">186,690</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--Revenue_pn3n3_c20210101__20211231__custom--OperatingRevenueAxis__custom--PaymentReceivedFromReimbursementMember_z7CwpCIb9gm7" title="Revenues" style="text-align: right">(<ix:nonFraction name="ifrs-full:Revenue" contextRef="From2021-01-012021-12-31_custom_PaymentReceivedFromReimbursementMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">179,787</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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</ix:nonNumeric><p id="xdx_8A5_zXHE41MFofDe" style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(ii) Sanitation services</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(iii) Reimbursement of additional retirement and pension
benefits paid</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Refers to additional retirement and pension benefits
provided for in State Law 4,819/58 (&#34;Benefits&#34;) paid by the Company to former employees and pensioners, referred to as Go.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Under the GESP Agreement, executed in 2001, 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).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As explained on item (iv), 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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">See additional information about the G0 plan in Note
22 (ii).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(iv) Disputed amounts</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>


<ix:exclude><!-- Field: Page; Sequence: 198 -->
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    <div id="xdx_23A_z7zjSzi2dAQ4" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
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<ix:exclude><p id="xdx_237_zKKbqe1AzZnd" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The third amendment also provides for the regularization
of the monthly flow of benefits. While SABESP is responsible for the monthly payments, the S&#227;o Paulo State shall reimburse the
Company based on the criteria identical to those applied in the calculation of the Undisputed Amount. Should there be no preventive court
decision, the State will directly assume the monthly payment flow of the portion deemed as undisputed.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Continuing the actions that aim to recover the credit
that Management understands to be owed by the S&#227;o Paulo State, related to the divergences in the reimbursement of the additional
retirement and pension benefits paid by the Company, SABESP: (i) on March 24, 2010, addressed a message to the Controlling Shareholder
by sending a letter resolved by the Executive Board proposing that the matter be discussed at B3&#8217;s Arbitration Chamber; (ii) in
June 2010, sent to the Treasury Department a proposal of an agreement to settle said pending matters. The proposal was not accepted; (iii)
on November 9, 2010, filed a lawsuit against the S&#227;o Paulo State seeking full reimbursement of the amounts paid as benefits provided
for in Law 4,819/1958 to settle the Disputed Amount under discussion between the Company and the S&#227;o Paulo State. Despite the lawsuit,
the Company will insist on reaching an agreement during the course of the lawsuit, as it believes that a reasonable agreement is better
for the Company and its shareholders than waiting for the end of the lawsuit.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, 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$ <span id="xdx_907_ecustom--DisputedAmountsReceivable_c20221231_pn3n3" title="Disputed amounts receivable"><ix:nonFraction name="sbs:DisputedAmountsReceivable" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,482,140</ix:nonFraction></span> and R$ <span id="xdx_90E_ecustom--DisputedAmountsReceivable_iI_pn3n3_c20211231_zX2N7gipvybg" title="Disputed amounts receivable"><ix:nonFraction name="sbs:DisputedAmountsReceivable" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,375,137</ix:nonFraction></span>, respectively. The Company recorded allowances for doubtful accounts for such amounts.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(v) Actuarial Liability</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company recognized an actuarial liability corresponding
to additional retirement and pension benefits paid to employees, retired employees, and pensioners of the G0 Plan. As of December 31,
2022 and 2021, the amounts corresponding to such actuarial liability were R$&#160;<span id="xdx_903_ecustom--ActuarialLiabilityAmount_c20221231_pn3n3" title="Actuarial liability amount"><ix:nonFraction name="sbs:ActuarialLiabilityAmount" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,002,075</ix:nonFraction></span> and R$<span id="xdx_90E_ecustom--ActuarialLiabilityAmount_iI_pn3n3_c20211231_zdvXiGYvwcD8" title="Actuarial liability amount">&#160;<ix:nonFraction name="sbs:ActuarialLiabilityAmount" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,192,062</ix:nonFraction></span>, respectively. For detailed information on additional retirement and pension
benefits, see Note 22.</p>


<ix:exclude><!-- Field: Page; Sequence: 199 -->
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    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(vi) GESP Agreement - 2015</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt; text-align: justify">On March 18, 2015, the Company, the S&#227;o Paulo
State, and DAEE, through the Department of Sanitation and Water Resources, entered into an Agreement totaling R$ <span id="xdx_90C_ecustom--AgreementTransactionAmount_c20150318_pn3n3" title="Agreement transaction amount"><ix:nonFraction name="sbs:AgreementTransactionAmount" contextRef="AsOf2015-03-18" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,012,310</ix:nonFraction></span>, R$ <span id="xdx_90F_eifrs-full--AmountsReceivableRelatedPartyTransactions_iI_pn3n3_c20150318_zy6Ue1kRUKo" title="Accounts receivable, current"><ix:nonFraction name="ifrs-full:AmountsReceivableRelatedPartyTransactions" contextRef="AsOf2015-03-18" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">696,283</ix:nonFraction></span>
of which referring to the principal of the Undisputed Amount mentioned in item (iii) and R$ <span id="xdx_90B_ecustom--InflationAdjustmentAmount_c20150318_pn3n3" title="Inflation adjustment amount"><ix:nonFraction name="sbs:InflationAdjustmentAmount" contextRef="AsOf2015-03-18" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">316,027</ix:nonFraction></span> to the inflation adjustment of the
principal until February 2015.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The principal will be paid in 180 installments, as follows:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 9.95pt"></td><td style="width: 11.35pt"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">The first 24 installments were settled
upon the transfer of <span id="xdx_90C_eifrs-full--NumberOfSharesIssued_c20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_pdd" title="Number of shares issued"><ix:nonFraction name="ifrs-full:NumberOfSharesIssued" contextRef="AsOf2022-12-31_ifrs-full_PreferenceSharesMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,221,000</ix:nonFraction></span> preferred shares issued by Companhia de Transmiss&#227;o de Energia El&#233;trica Paulista (CTEEP),
totaling R$ <span id="xdx_903_eifrs-full--ProceedsFromIssueOfPreferenceShares_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_pn3n3" title="Value of shares issued"><ix:nonFraction name="ifrs-full:ProceedsFromIssueOfPreferenceShares" contextRef="From2022-01-012022-12-31_ifrs-full_PreferenceSharesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">87,174</ix:nonFraction></span>, based on the share closing price of March 17, 2015, which were sold on April 20, 2016; and</span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 9.95pt"></td><td style="width: 11.35pt"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">The amount of R$ <span id="xdx_906_ecustom--MonthlyInstallmentPayable_c20170405_pn3n3" title="Monthly installment payable"><ix:nonFraction name="sbs:MonthlyInstallmentPayable" contextRef="AsOf2017-04-05" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">609,109</ix:nonFraction></span> is being paid
in 156 monthly installments, adjusted by the IPCA until the initial payment date, i.e. April 5, 2017. As of this date, the installments
are being adjusted by IPCA plus a simple interest of 0.5% per month. </span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On July 22, 2022, the decision regarding the lawsuit
that challenged the possibility of transferring the reservoirs was published in the State Official Gazette, preventing the transfer of
the reservoirs to SABESP. Accordingly, as provided for in the agreement, the S&#227;o Paulo State will pay SABESP, in addition to the
principal, inflation adjustment of R$ <span id="xdx_901_ecustom--InflationAdjustmentAmount_iI_pn3n3_c20220722_zl50exi2NBh5" title="Inflation adjustment amount"><ix:nonFraction name="sbs:InflationAdjustmentAmount" contextRef="AsOf2022-07-22" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">316,027</ix:nonFraction></span> (restated until February 2015) in 60 installments, beginning in April 2030. The amount will
be adjusted by IPCA until the initial date of the payments and, as of that date, IPCA plus simple interest of 0.5% per month will be levied
on the amount of each installment.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">In July 2022, R$<span id="xdx_90B_ecustom--InflationAdjustmentAmount_iI_pn3n3_c20220731_zT4xXBTTmEUg" title="Inflation adjustment amount">&#160;<ix:nonFraction name="sbs:InflationAdjustmentAmount" contextRef="AsOf2022-07-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">325,561</ix:nonFraction></span> referring to the adjustment
for inflation until July 2022 was recorded at present value.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the balance receivable was R$&#160;<span id="xdx_903_ecustom--ReceivablesInCurrentAssets_c20221231_pn3n3" title="Receivables in current assets"><ix:nonFraction name="sbs:ReceivablesInCurrentAssets" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">97,075</ix:nonFraction></span>
in current assets (R$&#160;<span id="xdx_902_ecustom--ReceivablesInCurrentAssets_iI_pn3n3_c20211231_z0gVqjqpJ4W9" title="Receivables in current assets"><ix:nonFraction name="sbs:ReceivablesInCurrentAssets" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">86,446</ix:nonFraction></span> as of December 31, 2021) and R$&#160;<span id="xdx_900_ecustom--ReceivablesInNoncurrentAssets_c20221231_pn3n3" title="Receivables in non-current assets"><ix:nonFraction name="sbs:ReceivablesInNoncurrentAssets" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">949,589</ix:nonFraction></span> in noncurrent assets (R$&#160;<span id="xdx_90E_ecustom--ReceivablesInNoncurrentAssets_iI_pn3n3_c20211231_zTjvf5d9iQbf" title="Receivables in non-current assets"><ix:nonFraction name="sbs:ReceivablesInNoncurrentAssets" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">643,534</ix:nonFraction></span> as of December 31,
2021).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Use of
Reservoirs &#8211; EMAE </b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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
arising from 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>


<ix:exclude><!-- Field: Page; Sequence: 200 -->
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    <div id="xdx_236_zQRcn7s5vwOi" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<ix:exclude><p id="xdx_23A_zVeETgjnkkD" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, 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 to settle the disputes involving the two companies and the SABESP will
continue using the reservoirs.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the Company recorded R$ <span id="xdx_901_ecustom--OtherLiabilitie_iI_pn3n3_c20221231_zrRsHS9FO32" title="Other liabilities, current"><ix:nonFraction name="sbs:OtherLiabilitie" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">8,456</ix:nonFraction></span>
and R$ <span id="xdx_90C_eifrs-full--OtherNoncurrentNonfinancialLiabilities_c20221231_pn3n3" title="Other liabilities, non-current"><ix:nonFraction name="ifrs-full:OtherNoncurrentNonfinancialLiabilities" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">95,033</ix:nonFraction></span> in Other Liabilities, under current and noncurrent liabilities, respectively (in December 31, 2021, R$ <span id="xdx_90A_eifrs-full--OtherLiabilities_c20211231_pn3n3" title="Other liabilities, current"><ix:nonFraction name="ifrs-full:OtherLiabilities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">7,956</ix:nonFraction></span> and R$ <span id="xdx_90D_eifrs-full--OtherNoncurrentNonfinancialLiabilities_c20211231_pn3n3" title="Other liabilities, non-current"><ix:nonFraction name="ifrs-full:OtherNoncurrentNonfinancialLiabilities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">88,264</ix:nonFraction></span>).
In 2022, the amount of R$ <span id="xdx_90D_eifrs-full--BenefitsPaidOrPayable_pn3n3_c20220101__20221231_zNCjDLHYWxni" title="Amount paid"><ix:nonFraction name="ifrs-full:BenefitsPaidOrPayable" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">8,963</ix:nonFraction></span> was paid.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Agreements
with reduced tariffs for State Entities that join the Rational Water Use Program (PURA) </b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company has signed agreements with government entities
related to the S&#227;o Paulo State Government that benefit them with 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Guarantees</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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, see Note 17.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(e) Personnel assignment agreement among entities
related to the S&#227;o Paulo State Government</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company has personnel assignment agreements with
entities related to the S&#227;o Paulo State Government, whose expenses are fully charged.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">In 2022, the expenses related to personnel assigned by
SABESP to other state government entities amounted to R$ <span id="xdx_901_ecustom--ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities_c20220101__20221231_pn3n3" title="Expenses related to personnel assigned by SABESP to other state government entities"><ix:nonFraction name="sbs:ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">800</ix:nonFraction></span> (R$ <span id="xdx_907_ecustom--ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities_c20210101__20211231_pn3n3" title="Expenses related to personnel assigned by SABESP to other state government entities"><ix:nonFraction name="sbs:ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">734</ix:nonFraction></span> in 2021 and R$ <span id="xdx_905_ecustom--ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities_c20200101__20201231_pn3n3" title="Expenses related to personnel assigned by SABESP to other state government entities"><ix:nonFraction name="sbs:ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,108</ix:nonFraction></span> in 2020).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">In 2022 and 2021, there were not expenses related to
personnel assigned by other entities to SABESP (In 2020, the expenses related to personnel assigned by other entities to SABESP were R$
<span id="xdx_904_ecustom--ExpensesRelatedToPersonnelByOtherEntitiesToSabesp_pn3n3_c20220101__20221231_zzfu598f48q4" title="Expenses related to personnel by other entities to SABESP"><span id="xdx_90B_ecustom--ExpensesRelatedToPersonnelByOtherEntitiesToSabesp_pn3n3_c20210101__20211231_zCdNywJqlJi3" title="Expenses related to personnel by other entities to SABESP"><span id="xdx_909_ecustom--ExpensesRelatedToPersonnelByOtherEntitiesToSabesp_pn3n3_c20200101__20201231_z5kkHNzcvh47" title="Expenses related to personnel by other entities to SABESP"><ix:nonFraction name="sbs:ExpensesRelatedToPersonnelByOtherEntitiesToSabesp" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL"><ix:nonFraction name="sbs:ExpensesRelatedToPersonnelByOtherEntitiesToSabesp" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL"><ix:nonFraction name="sbs:ExpensesRelatedToPersonnelByOtherEntitiesToSabesp" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">13</ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span>.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(f)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Non-operating
assets</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, the Company had an
amount of R$ <span id="xdx_908_ecustom--NonoperatingAssets_c20221231_pn3n3" title="Non-operating assets"><span id="xdx_906_ecustom--NonoperatingAssets_iI_pn3n3_c20211231_zsCo1bYaV227" title="Non-operating assets"><ix:nonFraction name="sbs:NonoperatingAssets" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL"><ix:nonFraction name="sbs:NonoperatingAssets" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,613</ix:nonFraction></ix:nonFraction></span></span> related to a land and lent structures.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<ix:exclude><!-- Field: Page; Sequence: 201 -->
    <div id="xdx_23E_zod4SfYbk89e" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_230_zS15ORsl6yYf" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->52<!-- Field: /Sequence -->&#160;</td></tr></table></div>
    <div id="xdx_23F_zGJa8MCvOzVl" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(g)&#9;&#9;SABESPREV </b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt; text-align: justify">The Company sponsors a defined benefit plan (G1 Plan),
which is operated and administered by SABESPREV. The net actuarial liability recognized as of December 31, 2022 amounted to R$ <span id="xdx_900_ecustom--NetActuarialLiability_c20221231_pn3n3" title="Net actuarial liability"><ix:nonFraction name="sbs:NetActuarialLiability" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">148,116</ix:nonFraction></span>
(R$ <span id="xdx_904_ecustom--NetActuarialLiability_iI_pn3n3_c20211231_zioiW9CD3FC9" title="Net actuarial liability"><ix:nonFraction name="sbs:NetActuarialLiability" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">129,600</ix:nonFraction></span> as of December 31, 2021), according to Note 22.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#8217;s Novo Mercado segment, controlled by the State, must
be prepared by the Board of 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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#8217;s
registered employees, given that the relationship of Management with the Company has a statutory nature.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Expenses related to the compensation of the members of
the Fiscal Council appointed by the controlling shareholder and Management members totaled R$&#160;<span id="xdx_90F_eifrs-full--KeyManagementPersonnelCompensation_c20220101__20221231_pn3n3" title="Compensation to Officers"><ix:nonFraction name="ifrs-full:KeyManagementPersonnelCompensation" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">6,175</ix:nonFraction></span> and R$&#160;<span id="xdx_90D_eifrs-full--KeyManagementPersonnelCompensation_c20210101__20211231_pn3n3" title="Compensation to Officers"><ix:nonFraction name="ifrs-full:KeyManagementPersonnelCompensation" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">6,369</ix:nonFraction></span> in 2022 and
2021, respectively.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Additional amounts of R$&#160;<span id="xdx_90D_eifrs-full--OtherLongtermBenefits_c20220101__20221231_pn3n3" title="Bonus program"><ix:nonFraction name="ifrs-full:OtherLongtermBenefits" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,305</ix:nonFraction></span> and R$&#160;<span id="xdx_90C_eifrs-full--OtherLongtermBenefits_pn3n3_c20210101__20211231_zhC1hPm1m5a5" title="Bonus program"><ix:nonFraction name="ifrs-full:OtherLongtermBenefits" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,440</ix:nonFraction></span>,
referring to the executive officers&#8217; bonus program, were paid in 2022 and 2021, respectively.</p>


<ix:exclude><!-- Field: Page; Sequence: 202 -->
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    <div id="xdx_233_zQ3teuIi2oP1" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<ix:exclude><p id="xdx_236_zh5gdiNX6BIi" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"></p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Loan
agreement through credit facility</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Aquapolo Ambiental</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the balance of principal and interest
of this agreement totaled R$&#160;<span id="xdx_909_ecustom--RelatedPartyLoanAgreement_c20221231_pn3n3" title="Total loan agreement related party"><ix:nonFraction name="sbs:RelatedPartyLoanAgreement" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">12,953</ix:nonFraction></span> recorded under current assets, in &#8220;Other assets&#8221; (as of December 31, 2021 - R$&#160;<span id="xdx_90A_ecustom--RelatedPartyLoanAgreement_c20211231_pn3n3" title="Total loan agreement related party"><ix:nonFraction name="sbs:RelatedPartyLoanAgreement" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">11,884</ix:nonFraction></span>
and R$&#160;<span id="xdx_901_ecustom--InterestAmount_c20210101__20211231_pn3n3" title="Total loan agreement related party"><ix:nonFraction name="sbs:InterestAmount" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">11,021</ix:nonFraction></span> recorded under current assets and noncurrent assets, respectively), at CDI + 1.2% p.a.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#193;guas de Andradina</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company entered into a loan agreement through credit
facility with the SPE &#193;guas de Andradina S/A to finance the operations of this company.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the balance of principal and
interest of this agreement totaled R$ <span id="xdx_903_ecustom--RelatedPartyLoanAgreementBalancePricipal_c20221231_pn3n3" title="Total loan agreement related party"><ix:nonFraction name="sbs:RelatedPartyLoanAgreementBalancePricipal" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">242</ix:nonFraction></span> and R$ <span id="xdx_901_ecustom--RelatedPartyLoanAgreementBalanceIntrest_c20220101__20221231_pn3n3" title="Total loan agreement related party"><ix:nonFraction name="sbs:RelatedPartyLoanAgreementBalanceIntrest" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,814</ix:nonFraction></span>, which was recorded in &#8220;Other assets&#8221; under current and noncurrent
assets (R$ 34 and R$ 1,009, respectively, as of December 31, 2021), at CDI + 3% p.a.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">This agreement was signed on August 17, 2021. The principal
with the readjustment, accrued interest and any taxes must be paid full by August 31, 2025.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(j)&#9;&#9;FEHIDRO</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">In April 2021, the Company entered into three financing
agreements within the scope of the State Water Resources Fund &#8211; FEHIDRO. The funds will be allocated
to the execution of sanitary sewage works and services in the municipalities of S&#227;o Paulo, Itapecerica da Serra and Vargem Grande
Paulista. The total investment amount is R$ <span id="xdx_90B_ecustom--TotalInvestmentAmount_dm_c20220101__20221231_z83QprJSMt29" title="Total investment amount"><ix:nonFraction name="sbs:TotalInvestmentAmount" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="0" scale="6" unitRef="BRL">10.8</ix:nonFraction> million</span>, of which R$ <span id="xdx_90F_ecustom--InvestmentFinanced1_dm_c20220101__20221231_znxk64ceAgy7" title="Investment financed by FEHIDRO"><ix:nonFraction name="sbs:InvestmentFinanced1" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="0" scale="6" unitRef="BRL">8.7</ix:nonFraction> million</span>, or 80% of the total, will be financed by FEHIDRO and,
R$ <span id="xdx_90F_ecustom--InvestmentFinanced2_dm_c20220101__20221231_zzzbGLbqM5u8" title="Investment financed by SABESP"><ix:nonFraction name="sbs:InvestmentFinanced2" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="0" scale="6" unitRef="BRL">2.1</ix:nonFraction> million</span>, or 20% of the total, from counterpart of SABESP. The financing interest rate is <span id="xdx_900_ecustom--IntrestRate_pid_dp_c20220101__20221231_zu39a69nf8bk" title="Financing interest rate"><ix:nonFraction name="sbs:IntrestRate" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">3.00</ix:nonFraction></span>% p.a., with a total term of 59 months,
with an 18-month grace period and 41 months of amortization.</p>


<ix:exclude><!-- Field: Page; Sequence: 203 -->
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    <!-- Field: /Page --></ix:exclude>

<ix:exclude><p id="xdx_234_zIrwp2HxglI7" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"></p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the balance of these financing
was R$&#160;<span id="xdx_905_eifrs-full--LiabilitiesArisingFromFinancingActivities_iI_dm_c20221231_zH1RM9jhrve8" title="Financing amount"><ix:nonFraction name="ifrs-full:LiabilitiesArisingFromFinancingActivities" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="0" scale="6" unitRef="BRL">5.1</ix:nonFraction> million</span> (as of December 31, 2021 &#8211; R$&#160;<span id="xdx_90F_eifrs-full--LiabilitiesArisingFromFinancingActivities_iI_dm_c20211231_zqjGNQnkD5g4" title="Financing amount"><ix:nonFraction name="ifrs-full:LiabilitiesArisingFromFinancingActivities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="0" scale="6" unitRef="BRL">4.7</ix:nonFraction> million</span>).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory"><p id="xdx_80A_eifrs-full--DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory_zhtSQ6GW4n7l" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, 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="text-align: justify"><b><span id="xdx_821_zq775KHWeJqf">Investments</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 the returns over the investments,
indicating participating shared control (joint venture &#8211; IFRS 11).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0pt"></td><td style="width: 14.2pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(a)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Sesamm</span></span></td></tr></table>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Sesamm's capital as of December 31, 2022,
totaled R$ <span id="xdx_901_eifrs-full--IssuedCapital_c20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_pn3n3" title="Capital stock"><ix:nonFraction name="ifrs-full:IssuedCapital" contextRef="AsOf2022-12-31_custom_SeasammMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">19,532</ix:nonFraction></span>, and was represented by <span id="xdx_90C_edei--EntityCommonStockSharesOutstanding_iI_pid_c20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zoG3Bwrisul4" title="Capital stock, shares"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2022-12-31_custom_SeasammMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">19,532,409</ix:nonFraction></span> registered common shares without a par value. SABESP holds <span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zT143KmyZk9f" title="Equity interest"><ix:nonFraction name="ifrs-full:ProportionOfOwnershipInterestInJointVenture" contextRef="From2022-01-012022-12-31_custom_SeasammMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">36</ix:nonFraction></span>% of its equity interest
and GS Inima <span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--GSInimaMember_zUFYKZqOq5jb" title="Equity interest"><ix:nonFraction name="ifrs-full:ProportionOfOwnershipInterestInJointVenture" contextRef="From2022-01-012022-12-31_custom_GSInimaMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">64</ix:nonFraction></span>%.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The operations initiated in June 2012.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0pt"></td><td style="width: 14.2pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(b)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">&#193;guas de Andradina</span></span></td></tr></table>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the capital of &#193;guas
de Andradina totaled R$ <span id="xdx_905_eifrs-full--IssuedCapital_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinaMember_pn3n3" title="Capital stock"><ix:nonFraction name="ifrs-full:IssuedCapital" contextRef="AsOf2022-12-31_custom_AguasDeAndradinaMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">17,936</ix:nonFraction></span>, divided into <span id="xdx_90C_edei--EntityCommonStockSharesOutstanding_iI_pid_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinaMember_zHcnFApBnisi" title="Capital stock, shares"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2022-12-31_custom_AguasDeAndradinaMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">17,936,174</ix:nonFraction></span> registered common shares without a par value. SABESP holds <span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SABESPMember_z2poKlPpodmk" title="Equity interest"><ix:nonFraction name="ifrs-full:ProportionOfOwnershipInterestInJointVenture" contextRef="From2022-01-012022-12-31_custom_SABESPMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">30</ix:nonFraction></span>% of its equity interest
and Igu&#225; <span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--IguaSaneamentoSAMember_z5WXWVVVLP4a" title="Equity interest"><ix:nonFraction name="ifrs-full:ProportionOfOwnershipInterestInJointVenture" contextRef="From2022-01-012022-12-31_custom_IguaSaneamentoSAMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">70</ix:nonFraction></span>%.</p>


<ix:exclude><!-- Field: Page; Sequence: 204 -->
    <div id="xdx_239_zJ2JlWHp1s69" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_232_z75kIXlnNYhf" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->55<!-- Field: /Sequence -->&#160;</td></tr></table></div>
    <div id="xdx_23C_zUqBslBWxNNj" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<ix:exclude><p id="xdx_239_zTmXngefQo02" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The operations initiated in October 2010.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0pt"></td><td style="width: 14.2pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(c)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">&#193;guas de Castilho</span></span></td></tr></table>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the company&#8217;s
capital was R$ <span id="xdx_907_eifrs-full--IssuedCapital_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_pn3n3" title="Capital stock"><ix:nonFraction name="ifrs-full:IssuedCapital" contextRef="AsOf2022-12-31_custom_AguasDeCastilhoMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,785</ix:nonFraction></span>, and was represented by <span id="xdx_90E_edei--EntityCommonStockSharesOutstanding_iI_pid_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_z3kYdZOTbFNg" title="Capital stock, shares"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2022-12-31_custom_AguasDeCastilhoMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,785,225</ix:nonFraction></span> registered shares without a par value. SABESP holds a <span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SABESPMember_zHBzUZ1O9DJ8" title="Equity interest"><ix:nonFraction name="ifrs-full:ProportionOfOwnershipInterestInJointVenture" contextRef="From2022-01-012022-12-31_custom_SABESPMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">30</ix:nonFraction></span>% interest and Igu&#225;
<span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--IguaSaneamentoSAMember_z0YFJ2lZ0EG1" title="Equity interest"><ix:nonFraction name="ifrs-full:ProportionOfOwnershipInterestInJointVenture" contextRef="From2022-01-012022-12-31_custom_IguaSaneamentoSAMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">70</ix:nonFraction></span>%.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The operations initiated in January 2011.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0pt"></td><td style="width: 14.2pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(d)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Attend Ambiental</span></span></td></tr></table>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the capital totaled
R$ <span id="xdx_90E_eifrs-full--IssuedCapital_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zW3VDBb9wTJ8" title="Capital stock"><ix:nonFraction name="ifrs-full:IssuedCapital" contextRef="AsOf2022-12-31_custom_AttendAmbientalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">23,494</ix:nonFraction></span>, and was represented by <span id="xdx_905_edei--EntityCommonStockSharesOutstanding_iI_pid_c20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zp4jElkJxK0k" title="Capital stock, shares"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2022-12-31_custom_AttendAmbientalMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">37,677,245</ix:nonFraction></span> registered common shares without a par value. SABESP holds a <span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestsHeldByNoncontrollingInterests_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SABESPMember_zsxKYfdFsCTk" title="Percentage of equity interest held"><ix:nonFraction name="ifrs-full:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests" contextRef="From2022-01-012022-12-31_custom_SABESPMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">45</ix:nonFraction></span>% interest and Estre <span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestsHeldByNoncontrollingInterests_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--EstreMember_z1jsc628xW1g" title="Percentage of equity interest held"><ix:nonFraction name="ifrs-full:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests" contextRef="From2022-01-012022-12-31_custom_EstreMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">55</ix:nonFraction></span>%.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The operations initiated in December 2014.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0pt"></td><td style="width: 14.2pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(e)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Aquapolo Ambiental S/A.</span></span></td></tr></table>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<ix:exclude><!-- Field: Page; Sequence: 205 -->
    <div id="xdx_239_zyi1ewABgDh8" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_23A_zkCycbqXF1Zc" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->56<!-- Field: /Sequence -->&#160;</td></tr></table></div>
    <div id="xdx_23B_zPVELeAFspzj" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the capital of Aquapolo
totaled R$ <span id="xdx_904_eifrs-full--IssuedCapital_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_pn3n3" title="Capital stock"><ix:nonFraction name="ifrs-full:IssuedCapital" contextRef="AsOf2022-12-31_custom_AquapoloAmbientalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">36,412</ix:nonFraction></span>, and was represented by <span id="xdx_908_edei--EntityCommonStockSharesOutstanding_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_pdd" title="Capital stock, shares"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2022-12-31_custom_AquapoloAmbientalMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">42,419,045</ix:nonFraction></span> registered common shares without a par value. SABESP holds 49%, while GS Inima Industrial
holds an interest of 51%.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company pledges 100% of the interest held
in Aquapolo Ambiental S/A as a guarantee for the borrowing obtained through a debenture issue.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The operations initiated in October 2012.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0pt"></td><td style="width: 14.2pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(f)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Paulista Geradora de Energia</span></span></td></tr></table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the company&#8217;s share
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in 2023.</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, operations had not initiated
yet.</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0pt"></td><td style="width: 14.2pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(g)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Cantareira SP Energia</span></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On October 28, 2022, Cantareira SP Energia
S/A was created with the purpose of developing, producing, and selling photovoltaic energy; selling and purchasing energy; renting, loaning,
and leasing own or third-party assets; operating and maintaining energy generation plants; and holding an interest in other companies.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the company&#8217;s
share capital was R$&#160;1,000, divided into 1,000,000 registered common shares with no par value, of which SABESP holds an interest
of 49%, while Pacto SP Energia I Ltda. holds an interest of 51%.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, operations had not
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<ix:exclude><p id="xdx_231_zgUDHQhCH1J7" style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23C_zlB13uRMqNm4" style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_234_zhBuiT5pZGg8" style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>


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<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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related to the treatment and final disposal of solid urban waste, including all waste from domestic and commercial collection, sweeping,
pruning, cleaning of streets and other public highways, and the urban drainage system, the provision of these services and related activities
to third parties with which it has executed contracts for such a purpose, including investments and works of the treatment unit, implemented
and operated by the company, for the treatment and final disposal of waste, operation of revenue sources, carbon credits, and the byproduct
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the company&#8217;s
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On December 7, 2022, SPE Infranext Solu&#231;&#245;es
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the company&#8217;s
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will be R$&#160;12,000, divided into 12,000,000 registered, book-entry common shares, of which SABESP will hold an interest of 45% and
DVS &#8211; Loca&#231;&#227;o de Equipamentos Ltda. will hold an interest of 55%. The unpaid capital, totaling R$ 4,950, will be paid
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, operations had not
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<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">Below is a summary of the investees&#8217; financial information and SABESP&#8217;s
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<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>


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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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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="text-align: left; padding-left: 3.5pt">Saneaqua Mairinque&#185;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 3.5pt">Attend Ambiental</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt">Aquapolo Ambiental</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--Equity_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_pn3n3" title="Equity" style="text-align: right"><ix:nonFraction name="ifrs-full:Equity" contextRef="AsOf2022-12-31_custom_AquapoloAmbientalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">73,926</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_z91pZ5VnRz5i" title="Equity" style="text-align: right"><ix:nonFraction name="ifrs-full:Equity" contextRef="AsOf2020-12-31_custom_AquapoloAmbientalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">41,903</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zB4QgFaKy8N3" title="Contribution" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2001">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zxOn2mK9J6ze" title="Dividends distributed" style="text-align: right">(<ix:nonFraction name="sbs:DividendPayables1" contextRef="AsOf2022-12-31_custom_AquapoloAmbientalMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">14,742</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 3.5pt">Paulista Geradora de Energia (*)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiasMember_fKCop_z6R71a6BVP91" title="Equity" style="text-align: right"><ix:nonFraction name="ifrs-full:Equity" contextRef="AsOf2021-12-31_custom_PaulistaGeradoraDeEnergiasMember" id="Fact002013" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">6,153</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</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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<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"><sup>&#160;</sup></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-bottom: 6pt">
<tr style="vertical-align: top">
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</table>


<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-bottom: 6pt">
<tr style="vertical-align: top">
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</table>


<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/12pt Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
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</table>


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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)">
    <td style="text-align: left; padding-left: 3.5pt">&#193;guas de Castilho</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zHgEhlcKPWb8" title="Investments contribution" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2124">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zySYfDm5ONDd" title="Dividends distributed" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2126">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_z9EudIDyGofd" title="Reclassification" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2130">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--EquityInResultsOfInvestmentsInAffiliates_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_pn3n3" title="Equity in the earnings of subsidiaries" style="text-align: right"><ix:nonFraction name="sbs:EquityInResultsOfInvestmentsInAffiliates" contextRef="AsOf2022-12-31_custom_AguasDeCastilhoMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">421</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zFn3O21kaWp6" title="Equity in the earnings of subsidiaries" style="text-align: right"><ix:nonFraction name="sbs:EquityInResultsOfInvestmentsInAffiliates" contextRef="AsOf2020-12-31_custom_AguasDeCastilhoMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">485</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt">Saneaqua Mairinque&#178;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zJlb3UF7x214" title="Investments" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2146">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zGS3f6DECnz6" title="Investments contribution" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2148">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKCoqKikoMik___zIZjHb0UPLwb" title="Other comprehensive income" style="text-align: right"><ix:nonFraction name="ifrs-full:OtherComprehensiveIncome" contextRef="From2020-01-012020-12-31_custom_SaneaquaMairinqueMember" id="Fact002152" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">17</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 3.5pt">Paulista Geradora de Energia</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_zdA4w1T9zWWa" title="Equity in the earnings of subsidiaries" style="text-align: right">(<ix:nonFraction name="sbs:EquityInResultsOfInvestmentsInAffiliates" contextRef="AsOf2022-12-31_custom_PaulistaGeradoraDeEnergiMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">186</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_zqbMSjKNWzk9" title="Equity in the earnings of subsidiaries" style="text-align: right">(<ix:nonFraction name="sbs:EquityInResultsOfInvestmentsInAffiliates" contextRef="AsOf2021-12-31_custom_PaulistaGeradoraDeEnergiMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">135</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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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="text-align: left">&#160;</td><td id="xdx_982_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zB4j2kRzqTF5" title="Equity in the earnings of subsidiaries" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2272">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zXThUQFKy8D1" title="Equity in the earnings of subsidiaries" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2274">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zWufodfbjPa7" title="Equity in the earnings of subsidiaries" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2276">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">Infranext Solu&#231;&#245;es em Pavimenta&#231;&#227;o</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zr22l6FoQX17" title="Investments" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:InvestmentAccountedForUsingEquityMethod1" contextRef="AsOf2022-12-31_custom_InfranextSolucoesemPavimentacaoMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">450</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zR0RNrzLU0h2" title="Investments" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2282">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_z6YwE0o2jx0h" title="Investments contribution" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:InvestmentsContribution" contextRef="AsOf2022-12-31_custom_InfranextSolucoesemPavimentacaoMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">450</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zys8oPtOb89i" title="Dividends distributed" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2286">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_fKCoqKik___zkEvXtvNDrnb" title="Other comprehensive income" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2288">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zq1sMAV78xN4" title="Reclassification" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2290">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zKG2yH203Zs4" title="Equity in the earnings of subsidiaries" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2292">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_z2f4HMn0yvue" title="Equity in the earnings of subsidiaries" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2294">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zGdpNLAjaZbc" title="Equity in the earnings of subsidiaries" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2296">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90E_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zmRY2PZiBCHi" title="Interest percentage"><ix:nonFraction name="sbs:ProportionOfOwnershipInterestInJointVenture1" contextRef="From2022-01-012022-12-31_custom_InfranextSolucoesemPavimentacaoMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">45</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left">%</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left"></td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left"></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 3.5pt">Total</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231_z8EHWGZRBjzh" title="Investments" style="text-align: right"><ix:nonFraction name="sbs:InvestmentAccountedForUsingEquityMethod1" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">73,338</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--DividendPayables2_iI_pn3n3_c20211231_zcAwe9tOEOb1" title="Dividends distributed" style="text-align: right">(<ix:nonFraction name="sbs:DividendPayables2" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">13,092</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231_fKCoqKik___zcvpcXjuTl0c" title="Other comprehensive income" style="text-align: right"><ix:nonFraction name="ifrs-full:OtherComprehensiveIncome" contextRef="From2020-01-012020-12-31" id="Fact002308" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">17</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_iN_pn3n3_di_c20200101__20201231_zgnffbUrt4n1" title="Reclassification" style="text-align: right">(<ix:nonFraction name="ifrs-full:ReclassificationIntoHeldtomaturityInvestments" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,203</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<tr style="vertical-align: top">
  <td id="xdx_F00_zQkSpdkREWi" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(***)</td>
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<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><sup>&#160;</sup></p>


<ix:exclude><!-- Field: Page; Sequence: 208 -->
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</ix:nonNumeric><p id="xdx_8AF_zTdN9scyH2l3" style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<td style="width: 0.5in"><b>13</b></td><td style="text-align: justify"><b><span id="xdx_823_zQZx1B9wmG64">Investment properties</span></b></td></tr></table>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"><b>&#160;</b></p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
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</ix:nonNumeric><p id="xdx_8A0_zwHAsPusuZs" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, the market value of
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<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory"><p id="xdx_800_eifrs-full--ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory_zceYvUOHGHza" style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<td style="width: 0.5in"><b>14</b></td><td style="text-align: justify"><b><span id="xdx_829_zlOs5uvMijH1">Contract assets</span></b></td></tr></table>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfContractAssetsTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfContractAssetsTableTextBlock_pn3n3_zp96Se01QROh" summary="xdx: Disclosure - Contract assets (Details)" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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<tr style="vertical-align: bottom">
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022 (iii)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="width: 35%; font-size: 12pt; text-align: justify">&#160;</td><td style="width: 2%; font-size: 12pt">&#160;</td>
    <td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 9%; font-size: 12pt; text-align: right">&#160;</td><td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 12pt">&#160;</td>
    <td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 9%; font-size: 12pt; text-align: right">&#160;</td><td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 12pt">&#160;</td>
    <td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 9%; font-size: 12pt; text-align: right">&#160;</td><td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 2.5pt">Total contract assets</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98C_ecustom--ContractAssetTransfers_c20220101__20221231_pn3n3" title="Transfers" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="sbs:ContractAssetTransfers" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,702</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_982_ecustom--ContractAssetTransfersOfWorksToIntangibleAssets_pn3n3_c20220101__20221231_fKGlpKQ_____zIhvsKoarRbh" title="Transfers of works to intangible assets" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="sbs:ContractAssetTransfersOfWorksToIntangibleAssets" contextRef="From2022-01-01to2022-12-31" id="Fact002376" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">5,179,364</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 42.55pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 18pt"></td><td style="width: 24.55pt"><span id="xdx_F04_zFbZiLRjVwMg" style="font-family: Georgia, Times, Serif; font-size: 10pt">(i)</span></td><td style="text-align: justify"><span id="xdx_F12_zLn6LQnk20ja" style="font-family: Georgia, Times, Serif; font-size: 10pt"><ix:footnote id="Footnote002379" xml:lang="en-US">The largest additions of the period
are located in the municipalities of S&#227;o Paulo, S&#227;o Bernardo do Campo and Praia Grande, in the amounts of
R$&#160;2,267 million, R$&#160;181 million and R$&#160;134 million, respectively.</ix:footnote></span></td></tr></table>


<ix:exclude><!-- Field: Page; Sequence: 209 -->
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<ix:exclude><p id="xdx_23D_zEmrNbJej503" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0 0 0 42.55pt; text-align: justify"></p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 42.55pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 18pt"></td><td style="width: 24.55pt"><span id="xdx_F02_zdm280c0nXG4" style="font-family: Georgia, Times, Serif; font-size: 10pt">(ii)</span></td><td style="text-align: justify"><span id="xdx_F1C_zMCsTWHdt3b" style="font-family: Georgia, Times, Serif; font-size: 10pt"><ix:footnote id="Footnote002381" xml:lang="en-US">The largest transfers of the period
are located in the municipalities of S&#227;o Paulo, Praia Grande and S&#227;o Bernardo do Campo, in the amounts of R$ 2,640 million,
R$&#160;619 million and R$&#160;324 million, respectively. </ix:footnote></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 42.55pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 18pt"></td><td style="width: 24.55pt"><span id="xdx_F09_zqwz2Wp3cyq" style="font-family: Georgia, Times, Serif; font-size: 10pt">(iii)</span></td><td style="text-align: justify"><span id="xdx_F18_zKyW6lvYxPsl" style="font-family: Georgia, Times, Serif; font-size: 10pt"><ix:footnote id="Footnote002382" xml:lang="en-US">The largest works are located in the
municipalities of S&#227;o Paulo, Franca and S&#227;o Bernardo do Campo, in the amounts of R$ 2,830 million, R$&#160;324 million and
R$&#160;262 million, respectively.</ix:footnote></span></td></tr></table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, contract assets include leases
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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  </table>

</ix:nonNumeric><p id="xdx_8AE_zgSEPbBqyj9l" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Capitalization
of interest and other finance charges</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">In 2022, the Company capitalized interest and inflation
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b) Construction margin</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company is primarily responsible for the construction
and installation of the concession infrastructure related to the concession, using own efforts or hiring outsourcing services, receiving
the risks and benefits. Accordingly, the Company recognizes revenue from construction service corresponding to the cost of construction
increased by gross margin.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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 2022 and 2021 the margin was 2.3%.</p>


<ix:exclude><!-- Field: Page; Sequence: 210 -->
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<ix:exclude><p id="xdx_237_zpEw0FaY9sR7" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Expropriations</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As a result of the construction of priority projects
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will be compensated either amicably or through courts.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The costs of such expropriations are recorded in contract
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; 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><span id="xdx_824_zLQaz5BV7qKf">Intangible assets</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Statement
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsesMember_ztgKTpppq3Ff" title="Accumulated amortization" style="text-align: right">(<ix:nonFraction name="sbs:IntangibleAssetsAccumulatedAmortization" contextRef="AsOf2021-12-31_custom_ProgramContractsesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">7,652,149</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsesMember_zIoi31lB3W5i" title="Net" style="text-align: right"><ix:nonFraction name="ifrs-full:IntangibleAssetsOtherThanGoodwill" contextRef="AsOf2021-12-31_custom_ProgramContractsesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">17,152,021</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Program contracts &#8211; commitments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractCommitmentsMember_zangSBG1rxia" title="Cost" style="text-align: right"><ix:nonFraction name="ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" contextRef="AsOf2022-12-31_custom_ProgramContractCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,709,757</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractCommitmentsMember_ze3NcXleXBek" title="Net" style="text-align: right"><ix:nonFraction name="ifrs-full:IntangibleAssetsOtherThanGoodwill" contextRef="AsOf2022-12-31_custom_ProgramContractCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,264,992</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractCommitmentsMember_zYLdfxITvgja" title="Cost" style="text-align: right"><ix:nonFraction name="ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" contextRef="AsOf2021-12-31_custom_ProgramContractCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,709,757</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Services contracts &#8211; S&#227;o Paulo</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zjii24sNb7Wk" title="Cost" style="text-align: right"><ix:nonFraction name="ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets" contextRef="AsOf2022-12-31_custom_ServiceContractsCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">25,584,703</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zG4BFWdxlZO5" title="Net" style="text-align: right"><ix:nonFraction name="ifrs-full:IntangibleAssetsOtherThanGoodwill" contextRef="AsOf2021-12-31_custom_ServiceContractsCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">16,158,771</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Software license of use</td><td>&#160;</td>
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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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</ix:nonNumeric><p id="xdx_8AC_zi6yUlj6rgza" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Changes</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>



<ix:exclude><!-- Field: Page; Sequence: 211 -->
    <div id="xdx_23F_z2VXKzUUWtHj" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_231_zL9PSDs3NVs3" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->62<!-- Field: /Sequence -->&#160;</td></tr></table></div>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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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">
    <td style="text-align: justify; padding-left: 3.5pt">Concession agreements &#8211; economic value</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 3.5pt">Program contracts (*)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zC75kRZHOX96" title="Intangible assets, beginning" style="text-align: right"><ix:nonFraction name="sbs:IntangibleAssetsOtherThanGoodwill1" contextRef="AsOf2021-12-31_custom_ProgramContractsMember" id="Fact002567" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">17,152,021</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zCH8lXJcPOFa" title="Additions" style="text-align: right"><ix:nonFraction name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" contextRef="From2022-01-012022-12-31_custom_ProgramContractsMember" id="Fact002569" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">6,635</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_z9MiSlUAVf2c" title="Transfer of contract assets" style="text-align: right"><ix:nonFraction name="sbs:IncreaseDecreaseThroughTransfersOfContractAssets" contextRef="From2022-01-012022-12-31_custom_ProgramContractsMember" id="Fact002571" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,132,675</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zA1zKTQ05Zni" title="Transfers" style="text-align: right"><ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill" contextRef="From2022-01-012022-12-31_custom_ProgramContractsMember" id="Fact002573" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,944</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zVqHrQe14rsb" title="Write-offs and disposals" style="text-align: right">(<ix:nonFraction name="ifrs-full:DisposalsIntangibleAssetsOtherThanGoodwill" contextRef="From2022-01-012022-12-31_custom_ProgramContractsMember" id="Fact002575" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">2,800</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zbNcbfwr1jsg" title="Amortization" style="text-align: right">(<ix:nonFraction name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" contextRef="From2022-01-012022-12-31_custom_ProgramContractsMember" id="Fact002577" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">954,016</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_z0sIh5crpZH5" title="Intangible assets, ending" style="text-align: right"><ix:nonFraction name="sbs:IntangibleAssetsOtherThanGoodwill1" contextRef="AsOf2022-12-31_custom_ProgramContractsMember" id="Fact002579" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">18,337,459</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 3.5pt">Program contracts &#8211; commitments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zwFEbycSlqJh" title="Intangible assets, beginning" style="text-align: right"><ix:nonFraction name="sbs:IntangibleAssetsOtherThanGoodwill1" contextRef="AsOf2021-12-31_custom_ProgramContractsCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,317,957</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zQnpcDXKtgs3" title="Additions" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2583">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zV50Z8PJdcCg" title="Transfer of contract assets" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2585">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zSk3gODUsDN5" title="Transfers" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2587">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zCsGMVSrO3q6" title="Write-offs and disposals" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2589">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zVJwq8s11N9e" title="Amortization" style="text-align: right">(<ix:nonFraction name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" contextRef="From2022-01-012022-12-31_custom_ProgramContractsCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">52,965</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zabtmfBS39mf" title="Intangible assets, ending" style="text-align: right"><ix:nonFraction name="sbs:IntangibleAssetsOtherThanGoodwill1" contextRef="AsOf2022-12-31_custom_ProgramContractsCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,264,992</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 3.5pt">Services contracts &#8211; S&#227;o Paulo</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_z2kFXYKPjYvi" title="Intangible assets, beginning" style="text-align: right"><ix:nonFraction name="sbs:IntangibleAssetsOtherThanGoodwill1" contextRef="AsOf2021-12-31_custom_ServiceContractsCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">16,158,771</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zkoenprOdzq" title="Additions" style="text-align: right"><ix:nonFraction name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" contextRef="From2022-01-012022-12-31_custom_ServiceContractsCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">208</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" title="Transfer of contract assets" style="text-align: right"><ix:nonFraction name="sbs:IncreaseDecreaseThroughTransfersOfContractAssets" contextRef="From2022-01-012022-12-31_custom_ServiceContractsCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,855,284</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" title="Transfers" style="text-align: right">(<ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill" contextRef="From2022-01-012022-12-31_custom_ServiceContractsCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">41,133</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" title="Write-offs and disposals" style="text-align: right">(<ix:nonFraction name="ifrs-full:DisposalsIntangibleAssetsOtherThanGoodwill" contextRef="From2022-01-012022-12-31_custom_ServiceContractsCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">6,063</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" title="Amortization" style="text-align: right">(<ix:nonFraction name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" contextRef="From2022-01-012022-12-31_custom_ServiceContractsCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">1,096,616</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zGHCd0mJLj4" title="Intangible assets, ending" style="text-align: right"><ix:nonFraction name="sbs:IntangibleAssetsOtherThanGoodwill1" contextRef="AsOf2022-12-31_custom_ServiceContractsCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">17,870,451</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 3.5pt">Software license of use</td><td>&#160;</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="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zO4PrDrQiRia" title="Transfers" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2643">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zmH7uSfhEqEh" title="Write-offs and disposals" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2645">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zM4EVzkcPhle" title="Amortization" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2647">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt">Total</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20220101__20221231_pn3n3" title="Transfers" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">4,751</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20220101__20221231_pn3n3" title="Write-offs and disposals" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:DisposalsIntangibleAssetsOtherThanGoodwill" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">9,054</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231_zDjoCpUrKoTe" title="Intangible assets, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:IntangibleAssetsOtherThanGoodwill1" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">39,320,871</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0B_zl6FDWc9UqPh" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
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</table>


<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 3.5pt">Program contracts (*)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_z9WkmeywKn98" title="Write-offs and disposals" style="text-align: right">(<ix:nonFraction name="ifrs-full:DisposalsIntangibleAssetsOtherThanGoodwill" contextRef="From2021-01-012021-12-31_custom_ProgramContractsMember" id="Fact002714" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">8,840</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 3.5pt">Program contracts &#8211; commitments</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 3.5pt">Services contracts &#8211; S&#227;o Paulo</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" title="Transfer of contract assets" style="text-align: right"><ix:nonFraction name="sbs:IncreaseDecreaseThroughTransfersOfContractAssets" contextRef="From2021-01-012021-12-31_custom_ServiceContractsCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,307,851</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" title="Transfers" style="text-align: right">(<ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill" contextRef="From2021-01-012021-12-31_custom_ServiceContractsCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">13,827</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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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 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20210101__20211231_pn3n3" title="Amortization" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">2,229,257</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231_z9NUAwlabyY2" title="Intangible assets, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:IntangibleAssetsOtherThanGoodwill1" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">36,503,834</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F06_zcnEXRcMZMGg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
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</table>


<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>


<ix:exclude><!-- Field: Page; Sequence: 212 -->
    <div id="xdx_234_z7bjLbDQu1X9" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_23E_zjQG6UPUuv5j" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->63<!-- Field: /Sequence -->&#160;</td></tr></table></div>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 6.5pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</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">
    <td style="font-size: 7pt; text-align: justify; padding-left: 3.5pt">Concession agreements &#8211; economic value </td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" title="Amortization" style="text-align: right">(<ix:nonFraction name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" contextRef="From2020-01-012020-12-31_custom_AgreementsEconomicValueMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">90,062</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 7pt; text-align: justify; padding-left: 3.5pt">Program contracts (*)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zmHYcAdfmWUf" title="Intangible assets, beginning" style="text-align: right"><ix:nonFraction name="ifrs-full:IntangibleAssetsOtherThanGoodwill" contextRef="AsOf2019-12-31_custom_ProgramContractsMember" id="Fact002835" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">13,819,700</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zGoArG5MMbae" title="Additions" style="text-align: right"><ix:nonFraction name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" contextRef="From2020-01-012020-12-31_custom_ProgramContractsMember" id="Fact002837" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">303,472</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--ContractRenewalOfConcessionsArrengements_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zdvbHEqoJdk7" title="Contract renewal" style="text-align: right"><ix:nonFraction name="sbs:ContractRenewalOfConcessionsArrengements" contextRef="From2020-01-012020-12-31_custom_ProgramContractsMember" id="Fact002839" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,031,830</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zVmhvjObjRO8" title="Transfer of contract assets" style="text-align: right"><ix:nonFraction name="sbs:IncreaseDecreaseThroughTransfersOfContractAssets" contextRef="From2020-01-012020-12-31_custom_ProgramContractsMember" id="Fact002841" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,075,268</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zNA6NeTNEfx2" title="Transfers" style="text-align: right">(<ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill" contextRef="From2020-01-012020-12-31_custom_ProgramContractsMember" id="Fact002843" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">51,570</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zqUwTeF9yete" title="Write-offs and disposals" style="text-align: right">(<ix:nonFraction name="ifrs-full:DisposalsIntangibleAssetsOtherThanGoodwill" contextRef="From2020-01-012020-12-31_custom_ProgramContractsMember" id="Fact002845" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">5,423</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zGZ7RDMMLhXk" title="Amortization" style="text-align: right">(<ix:nonFraction name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" contextRef="From2020-01-012020-12-31_custom_ProgramContractsMember" id="Fact002847" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">812,970</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zKexm6dCln37" title="Intangible assets, ending" style="text-align: right"><ix:nonFraction name="sbs:IntangibleAssetsOtherThanGoodwill1" contextRef="AsOf2020-12-31_custom_ProgramContractsMember" id="Fact002849" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">16,360,307</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 7pt; text-align: justify; padding-left: 3.5pt">Program contracts &#8211; commitments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zYxv89MMAcM1" title="Intangible assets, beginning" style="text-align: right"><ix:nonFraction name="ifrs-full:IntangibleAssetsOtherThanGoodwill" contextRef="AsOf2019-12-31_custom_ProgramContractsCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,364,875</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--ContractRenewalOfConcessionsArrengements_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" title="Contract renewal" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2855">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" title="Transfer of contract assets" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2857">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" title="Transfers" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2859">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" title="Write-offs and disposals" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2861">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" title="Amortization" style="text-align: right">(<ix:nonFraction name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" contextRef="From2020-01-012020-12-31_custom_ProgramContractsCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">52,275</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zDEhRcpbyaw6" title="Intangible assets, ending" style="text-align: right"><ix:nonFraction name="sbs:IntangibleAssetsOtherThanGoodwill1" contextRef="AsOf2020-12-31_custom_ProgramContractsCommitmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,370,923</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 7pt; text-align: justify; padding-left: 3.5pt">Services contracts &#8211; S&#227;o Paulo</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--ContractRenewalOfConcessionsArrengements_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" title="Contract renewal" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2871">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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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 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" title="Write-offs and disposals" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl2909">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231_zmstEnlpdNF" title="Transfers" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,991</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231_zuIqfC0eUmNh" title="Write-offs and disposals" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:DisposalsIntangibleAssetsOtherThanGoodwill" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">16,313</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231_zLBYSujyyyA5" title="Amortization" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">2,006,249</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231_zAsaBlQBbkBb" title="Intangible assets, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:IntangibleAssetsOtherThanGoodwill1" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">34,405,575</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0C_zvwHYRiMCo2d" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
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R$ <span id="xdx_90F_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_zZdNUlkHRbV4" title="Right of use"><ix:nonFraction name="ifrs-full:RightofuseAssets" contextRef="AsOf2020-12-31_custom_LeasesRelatedToConcessionAgreementsAndProgramContractMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">269,561</ix:nonFraction></span> - R$ <span id="xdx_903_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_zBvq2qahKJ06" title="Right of use"><ix:nonFraction name="ifrs-full:RightofuseAssets" contextRef="AsOf2020-12-31_custom_ConcessionAgreementsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">76,454</ix:nonFraction></span> recognized as concession agreements &#8211; equity value and R$ <span id="xdx_906_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_zFiTYpXG9Lx3" title="Right of use"><ix:nonFraction name="ifrs-full:RightofuseAssets" contextRef="AsOf2020-12-31_custom_ProgramContractsMember14250187" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">193,107</ix:nonFraction></span> recognized as program contracts (R$ <span id="xdx_901_eifrs-full--RightofuseAssets_iI_pn3n3_c20191231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_z96yf25Vxaud" title="Right of use"><ix:nonFraction name="ifrs-full:RightofuseAssets" contextRef="AsOf2019-12-31_custom_LeasesRelatedToConcessionAgreementsAndProgramContractMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">292,824</ix:nonFraction></span>
as of December 31, 2019 &#8211; R$ <span id="xdx_90F_eifrs-full--RightofuseAssets_iI_pn3n3_c20191231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_zJxL8ZHuhgm2" title="Right of use"><ix:nonFraction name="ifrs-full:RightofuseAssets" contextRef="AsOf2019-12-31_custom_ConcessionAgreementsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">87,266</ix:nonFraction></span> recognized as concession agreements &#8211; equity value and R$ <span id="xdx_90B_eifrs-full--RightofuseAssets_iI_pn3n3_c20191231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_zvCzdD9B2Ii2" title="Right of use"><ix:nonFraction name="ifrs-full:RightofuseAssets" contextRef="AsOf2019-12-31_custom_ProgramContractsMember14250734" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">205,558</ix:nonFraction></span> recognized as program
contracts).</ix:footnote></td></tr>
</table>


</ix:nonNumeric><p id="xdx_8AD_ziKQtMLJ8cZe" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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. 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Intangible
arising from concession agreements</b></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/105% Georgia, Times, 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 3.9 (a)). The agreements provide for the return of the assets to the granting
authority at the end of the concession period.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.2pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, the Company operated
in <span id="xdx_903_ecustom--NumberOfMunicipalitie_uMunicipalities_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoPauloMember_z3T5RwIle252" title="Number of municipalities"><span id="xdx_901_ecustom--NumberOfMunicipalitie_uMunicipalities_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoPauloMember_zYRiWCsJBtb4" title="Number of municipalities"><ix:nonFraction name="sbs:NumberOfMunicipalitie" contextRef="From2022-01-012022-12-31_custom_SaoPauloMember14250859" format="ixt:numdotdecimal" decimals="INF" unitRef="Municipalities"><ix:nonFraction name="sbs:NumberOfMunicipalitie" contextRef="From2021-01-012021-12-31_custom_SaoPauloMember14250875" format="ixt:numdotdecimal" decimals="INF" unitRef="Municipalities">375</ix:nonFraction></ix:nonFraction></span></span> municipalities in the State of S&#227;o Paulo (<span id="xdx_90B_ecustom--NumberOfMunicipalitie_uMunicipalities_c20190101__20191231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoPauloMember_zHcPntvbRan3" title="Number of municipalities"><ix:nonFraction name="sbs:NumberOfMunicipalitie" contextRef="From2019-01-012019-12-31_custom_SaoPauloMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Municipalities">372</ix:nonFraction></span> 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;, 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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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).</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>


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    <div id="xdx_231_zRb8xX3JjpXh" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
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<ix:exclude><p id="xdx_238_zqCinzrpejsh" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"></p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Intangible rights arising from concession agreements
include:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">(i) Concession agreements
&#8211; equity value</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">(ii)
Concession agreements &#8211; economic value</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 &#34;concession agreements&#34; and amortized over the period of the related concession (usually 30 years). As of December 31, 2022
and 2021 there were no amounts pending related to these payments to the municipalities.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">(iii) Program contracts</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">(iv) Program contracts
- Commitments</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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>


<ix:exclude><!-- Field: Page; Sequence: 214 -->
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    <!-- Field: /Page --></ix:exclude>

<ix:exclude><p id="xdx_235_zMqnVqDwJr8d" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, the amounts not yet
disbursed were recorded under &#8220;program contract commitments&#8221;, in current liabilities, totaling R$&#160;<span id="xdx_90C_eifrs-full--CurrentContractLiabilities_c20221231_pn3n3" title="Program contracts commitments, current"><ix:nonFraction name="ifrs-full:CurrentContractLiabilities" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">100,188</ix:nonFraction></span> and R$&#160;<span id="xdx_901_eifrs-full--CurrentContractLiabilities_iI_pn3n3_c20211231_zQSczRFTPfte" title="Program contracts commitments, current"><ix:nonFraction name="ifrs-full:CurrentContractLiabilities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">77,652</ix:nonFraction></span>,
respectively, and in noncurrent liabilities, totaling R$&#160;<span id="xdx_90D_eifrs-full--NoncurrentContractLiabilities_c20221231_pn3n3" title="Program contracts commitments, noncurrent"><ix:nonFraction name="ifrs-full:NoncurrentContractLiabilities" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">12,197</ix:nonFraction></span> and R$&#160;<span id="xdx_906_eifrs-full--NoncurrentContractLiabilities_iI_pn3n3_c20211231_zKJJFtKPQG36" title="Program contracts commitments, noncurrent"><ix:nonFraction name="ifrs-full:NoncurrentContractLiabilities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">44,995</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">(v) Services agreement
with the Municipality of S&#227;o Paulo</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#227;o Paulo (&#8220;ARSESP&#8221;)
are the consenting and intervening parties, whose main aspects are the following:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#8217;s operations in the metropolitan region of S&#227;o
Paulo;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#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;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 <span id="xdx_90C_ecustom--PercentageOfRevenue_pip0_dp_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoPauloMember_z1gzTulZ91ib" title="Percentage of revenue"><ix:nonFraction name="sbs:PercentageOfRevenue" contextRef="From2022-01-012022-12-31_custom_SaoPauloMember14250859" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">7.5</ix:nonFraction></span>% 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;</p>


<ix:exclude><!-- Field: Page; Sequence: 215 -->
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    <div id="xdx_23F_zyVzYJ0TV8z2" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
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<ix:exclude><p id="xdx_237_zYRydXVMfr54" style="font: 11pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"></p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#227;o Paulo State Government to analyze, among other things, methods to reduce the impact on
consumers.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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 and SABESP.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On May 9, 2018, ARSESP announced the final result of
the Second Ordinary Tariff Revision and, as of this revision cycle, ARSESP has been passing-on on the tariffs up to 4% of municipal revenue,
which is transferred from SABESP to the Municipal Fund for Environmental Sanitation and Infrastructure legally created. Under the Second
Ordinary Tariff Revision, concluded in May 2018, the only contract providing for that transfer and meeting the requirements of ARSESP
was the one executed with the municipality of S&#227;o Paulo. Accordingly, 4% of the funds transferred to the Municipal Fund for Environmental
Sanitation and Infrastructure of S&#227;o Paulo were passed-on to the tariffs of the tariff cycle ended in April 2021.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Municipal Government of S&#227;o Paulo and the
Company have not reached an agreement to define the percentage of the Municipal Fund for Environmental Sanitation and Infrastructure transfer
to the tariffs charged by the Company in the Municipality of S&#227;o Paulo, which led to the filing by the municipality claiming the
percentage provided for in the contract between the parties. The municipality required the suspension of the lawsuit and SABESP has not yet been summoned.</p>


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    <div id="xdx_232_zeaWG0TSmd6c" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
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<ix:exclude><p id="xdx_23A_zr2ZlJA80Gx5" style="font: 11pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"></p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">At the time of execution of the agreement, the municipality
of S&#227;o Paulo and the Company did not agree to settle the pending financial issues existing, related to the rendering water supply
and sewage services to the properties of the Municipality, and for that reason, the Company filed lawsuits for collection of the aforementioned
amounts, which remain in progress and are recorded under allowance for doubtful accounts.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, the agreement entered
into with the Municipality of S&#227;o Paulo accounted for <span id="xdx_900_ecustom--PercentageOfRevenue_pip0_dp_c20220101__20221231_zYCxv4JmFO2b"><ix:nonFraction name="sbs:PercentageOfRevenue" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">45.14</ix:nonFraction></span>%
and <span id="xdx_909_ecustom--PercentageOfRevenue_pip0_dp_c20210101__20211231_zjeRNeqsVlPi"><ix:nonFraction name="sbs:PercentageOfRevenue" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">44.45</ix:nonFraction></span>%, respectively, of the Company&#8217;s
sanitation revenue, which ensures legal and property security to SABESP.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Public-Private
Partnership - PPP</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Alto Tiet&#234; Production System </span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company and the special purpose entity CAB-Sistema
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&#8211; Cab Ambiental, signed in June 2008 the contract of Public-Private Partnership of Alto Tiet&#234; production system.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#231;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, Times, Serif; margin: 0">&#160;</p>

<p style="font: 12pt Georgia, Times, Serif; margin: 0; text-align: justify"><span style="font-size: 10pt">SABESP monthly transfers funds
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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.</span></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">S&#227;o Louren&#231;o Production System</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">In August 2013, the Company and the special purpose entity
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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.</p>


<ix:exclude><!-- Field: Page; Sequence: 217 -->
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<ix:exclude><p id="xdx_233_zuu4iqwvWPA7" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"></p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The objective of the contract is: a) the construction
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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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The works started in April 2014 and The S&#227;o Louren&#231;o
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Since the beginning of operations, the Company monthly
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FIPE and is monthly recorded in a restricted account, as established in the contracts. If the Company complies with its monthly obligations
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The guarantee will become effective as of the beginning
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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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The discount rates used in the agreements of the Public-Private
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The amounts recorded in intangible assets are shown in
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<ix:exclude><!-- Field: Page; Sequence: 218 -->
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<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

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<tr style="vertical-align: bottom">
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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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</ix:nonNumeric><p id="xdx_8A4_zx9ZPZvABNM1" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The obligations assumed by the Company as of December
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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</ix:nonNumeric><p id="xdx_8AB_z54UAXCHQu3c" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(e) Amortization of intangible assets</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(f) Right of use</b></p>



<ix:exclude><!-- Field: Page; Sequence: 219 -->
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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: 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 1pt solid; font-size: 0.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 0.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 0.5pt; text-align: left">&#160;</td><td style="font-size: 0.5pt; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt">Right of use</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--RightofuseAssets_c20221231_pn3n3" title="Right of use" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:RightofuseAssets" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">574,517</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify; padding-left: 3.5pt">&#160;</td><td style="font-size: 1pt">&#160;</td>
    <td style="font-size: 1pt; text-align: left">&#160;</td><td style="font-size: 1pt; text-align: right">&#160;</td><td style="font-size: 1pt; text-align: left">&#160;</td><td style="font-size: 1pt">&#160;</td>
    <td style="font-size: 1pt; text-align: left">&#160;</td><td style="font-size: 1pt; text-align: right">&#160;</td><td style="font-size: 1pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F03_zcCEbOfuZOYi" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
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</table>


</ix:nonNumeric><p id="xdx_8A8_zQuciIjtdK1k" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span 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.</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The table below shows the impact in the income statements:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfIncomeStatementImpactTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfIncomeStatementImpactTableTextBlock_pn3n3_z3E3xxsIscGl" summary="xdx: Disclosure - Intangible assets (Details 5)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt"><span id="xdx_8B5_zZPuVSHMZ0Bf" style="display: none">The table below shows the impact in the income statements</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_494_20220101__20221231_zEmfeepr9aVf" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_497_20210101__20211231_z7aBX45Jpdu7" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_49D_20200101__20201231_z6JylsLdPwK2" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td colspan="13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Impact in the income statement</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2020</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_403_eifrs-full--DepreciationRightofuseAssets_iN_di_zdQ8hKeI4sPk" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 46%; text-align: left; padding-left: 3.5pt">Right-of-use amortization</td><td style="width: 5%">&#160;</td>
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  <tr id="xdx_400_eifrs-full--InterestExpenseOnLeaseLiabilities_iN_di_zXvv9MGL1ZU3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt">Financial result &#8211; interest expenses</td><td>&#160;</td>
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  <tr id="xdx_40C_eifrs-full--ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_iN_di_zeTrL1OO8BFg" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">Short-term and low-value lease expenses</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">25,365</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">22,467</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">13,845</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_408_ecustom--EffectOfNewAccountingStandardOnProfitLoss_zJWxZzymCeic" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 3.5pt">Decrease of the income of the year</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="sbs:EffectOfNewAccountingStandardOnProfitLoss" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">202,966</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="sbs:EffectOfNewAccountingStandardOnProfitLoss" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">166,238</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="sbs:EffectOfNewAccountingStandardOnProfitLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">156,635</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A2_zHkUogaGmZak" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(g) Performance Agreements</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, 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>


<ix:exclude><!-- Field: Page; Sequence: 220 -->
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    <div id="xdx_23F_zPwOcM1vzki" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
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<ix:exclude><p id="xdx_23E_zopqoNK8kLrh" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"></p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, 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&#8217;s cost, as it has better performance and, consequently, generates additional future economic benefits
for the Company.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, the accounting balances
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory"><p id="xdx_804_eifrs-full--DisclosureOfPropertyPlantAndEquipmentExplanatory_zA1dCaJ2wske" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; 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><span id="xdx_829_zGwlXjxvvAuf">Property, plant and equipment </span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Statement
of financial position details</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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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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</ix:nonNumeric><p id="xdx_8AD_zuInKHBt1lO7" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Changes</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>



<ix:exclude><!-- Field: Page; Sequence: 221 -->
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<ix:exclude><p id="xdx_23D_zMlnnxOkb629" style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p></ix:exclude>

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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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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: 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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  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt">&#160;</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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  <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="text-align: left">&#160;</td><td id="xdx_984_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zFZZJIUa99Vg" title="Depreciation" style="text-align: right">(<ix:nonFraction name="sbs:DepreciationPropertyPlantAndEquipments" contextRef="From2021-01-012021-12-31_custom_TransportEquipmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">663</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_z0SDUYnN5kdd" title="Property, plant, and equipment, ending" style="text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2021-12-31_custom_TransportEquipmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,472</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Furniture and fixtures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zRV8MpCQO47l" title="Property, plant, and equipment, beginning" style="text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2020-12-31_ifrs-full_FixturesAndFittingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">17,419</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zaB2AcSe4yqc" title="Write-offs and disposals" style="text-align: right">(<ix:nonFraction name="ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment" contextRef="From2021-01-012021-12-31_ifrs-full_FixturesAndFittingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">206</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zZ1rsUXbmdcl" title="Property, plant, and equipment, ending" style="text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2021-12-31_ifrs-full_FixturesAndFittingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">22,079</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zELfu93R30vh" title="Property, plant, and equipment, beginning" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2020-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">7,287</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zxhagKWStkLd" title="Additions" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" contextRef="From2021-01-012021-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,719</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_ztvJnXSIXcVa" title="Transfers" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment" contextRef="From2021-01-012021-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">865</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zhDuiisIShoh" title="Write-offs and disposals" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3381">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zmV790H0qa11" title="Depreciation" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:DepreciationPropertyPlantAndEquipments" contextRef="From2021-01-012021-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">130</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zWSRlKFjUPpd" title="Property, plant, and equipment, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2021-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">11,741</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20210101__20211231_zTMGwT82tIf9" title="Property, plant, and equipment, beginning" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">268,251</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20210101__20211231_zJ2Gu0IVGy37" title="Additions" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">50,281</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20210101__20211231_z8VUvxIs2O8" title="Write-offs and disposals" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">576</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20210101__20211231_ziSbvNbTfY2j" title="Property, plant, and equipment, ending" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">291,157</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 40%; text-align: justify">Land</td><td style="width: 2%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zAfLe2Kg1q87" title="Depreciation" style="text-align: right">(<ix:nonFraction name="sbs:DepreciationPropertyPlantAndEquipments" contextRef="From2020-01-012020-12-31_ifrs-full_BuildingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">1,075</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Equipment</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zFAY8713sGU5" title="Write-offs and disposals" style="text-align: right">(<ix:nonFraction name="ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment" contextRef="From2020-01-012020-12-31_ifrs-full_OfficeEquipmentMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">174</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zitxKIbc6Vu5" title="Property, plant, and equipment, ending" style="text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2020-12-31_ifrs-full_OfficeEquipmentMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">101,016</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zJSg4fuS2wzh" title="Write-offs and disposals" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3441">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zwCczaT53qR7" title="Depreciation" style="text-align: right">(<ix:nonFraction name="sbs:DepreciationPropertyPlantAndEquipments" contextRef="From2020-01-012020-12-31_custom_TransportEquipmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">664</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zt47IOwvR6t5" title="Property, plant, and equipment, ending" style="text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2020-12-31_custom_TransportEquipmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,969</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Furniture and fixtures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z4xhPXkPC0yh" title="Property, plant, and equipment, beginning" style="text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2019-12-31_ifrs-full_FixturesAndFittingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">18,219</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zQNNGnDUuGyh" title="Additions" style="text-align: right"><ix:nonFraction name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" contextRef="From2020-01-012020-12-31_ifrs-full_FixturesAndFittingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">4,087</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zL2yEJAEPV24" title="Transfers" style="text-align: right">(<ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment" contextRef="From2020-01-012020-12-31_ifrs-full_FixturesAndFittingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">3,712</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zHs2dNtTogxk" title="Write-offs and disposals" style="text-align: right">(<ix:nonFraction name="ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment" contextRef="From2020-01-012020-12-31_ifrs-full_FixturesAndFittingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">103</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zrvkSWWj9mql" title="Depreciation" style="text-align: right">(<ix:nonFraction name="sbs:DepreciationPropertyPlantAndEquipments" contextRef="From2020-01-012020-12-31_ifrs-full_FixturesAndFittingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">1,072</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zggwSBzl9111" title="Property, plant, and equipment, ending" style="text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2020-12-31_ifrs-full_FixturesAndFittingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">17,419</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Other</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zq1uH7I6jYla" title="Property, plant, and equipment, beginning" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2019-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">7,250</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zfZpVJXxtc4b" title="Additions" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment" contextRef="From2020-01-012020-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">6,537</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zK1Ag86dgRI9" title="Transfers" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment" contextRef="From2020-01-012020-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">6,446</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_ziJi7v5a3GE5" title="Write-offs and disposals" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl3465">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zdSIixC15LS" title="Depreciation" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:DepreciationPropertyPlantAndEquipments" contextRef="From2020-01-012020-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">54</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zC4msHEWfnZ2" title="Property, plant, and equipment, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:PropertyPlantAndEquipment" contextRef="AsOf2020-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">7,287</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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</ix:nonNumeric><p id="xdx_8A6_z6oEQKOggi79" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<ix:exclude><p id="xdx_231_z4fjWokY0bgj" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p></ix:exclude>

<ix:exclude><p id="xdx_235_z7GQVh3kp75h" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p></ix:exclude>


<ix:exclude><!-- Field: Page; Sequence: 222 -->
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<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; 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><span id="xdx_823_zW7Kf84eB9d9">Borrowings and financing</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"><b>&#160;</b></p>

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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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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)">
    <td style="text-align: left">&#160;14th issue debentures</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;17th issue debentures</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;18th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_pn3n3" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">49,937</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_pn3n3" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">45,649</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_pn3n3" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">95,586</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_zbwloHCHihPh" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">48,479</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_zwidbplE2Xm7" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">92,677</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_zlxOng6ytTN4" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">141,156</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;21st issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zWWmxrY7Yoy" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyFirstIssueDebenturesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zs9PLPZWc2z5" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyFirstIssueDebenturesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zU89I0aBMSS5" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyFirstIssueDebenturesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zWktHimr59c8" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyFirstIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">174,849</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zzKVeiODIcg6" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyFirstIssueDebenturesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_znPrPJCFGaab" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyFirstIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">174,849</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;22nd issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_pn3n3" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">199,901</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_pn3n3" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">326,433</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_pn3n3" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">526,334</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_zPduumJkPclb" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">200,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_zJdJ9djU2Rp9" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">508,530</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_zeS3Om8W7cn2" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">708,530</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;23rd issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zE8tzpUqcaxd" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_pn3n3" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">864,910</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_pn3n3" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">864,910</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zdVGcFZwwkrk" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zsoRjYxvSD38" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">864,776</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zgfBlIdPDZ9e" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">864,776</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;24th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_z69SIzFmW8ik" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_pn3n3" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">488,478</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_pn3n3" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">488,478</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_z0dxFU2GErAg" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_zChWgPugZFh9" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">461,350</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_zi2OiLAV1UZf" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">461,350</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;26th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zdxRQKiNtL05" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentySixIssueDebenturesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_pn3n3" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentySixIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,239,645</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_pn3n3" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentySixIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,239,645</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zFM7K86uBPw2" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentySixIssueDebenturesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zujjEKOlEht" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentySixIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,168,317</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zQxKpZ6KLLt1" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentySixIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,168,317</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;27th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_pn3n3" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentySevenIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">299,614</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_pn3n3" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentySevenIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">698,339</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_pn3n3" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentySevenIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">997,953</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_zpVSmFJ11Nx2" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentySevenIssueDebenturesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_zUheSuyWhMa4" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentySevenIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">997,433</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_zliFr9DV27xk" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentySevenIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">997,433</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;28th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_znUzRWK6jiwg" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyEightIssueDebenturesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_pn3n3" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyEightIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,197,756</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_pn3n3" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyEightIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,197,756</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_zQ5N3Xv5DVhk" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyEightIssueDebenturesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_z3qhrXZc94gf" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyEightIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,197,395</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_zdjAIXmA3Mrj" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyEightIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,197,395</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;29th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_zmTFCvIEV5h5" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyNineIssueDebenturesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_pn3n3" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyNineIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,275,295</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_pn3n3" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyNineIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,275,295</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_z6wfrtusDE8d" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyNineIssueDebenturesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_zkCAInsfyJl8" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyNineIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,230,602</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_zchVPZcUDHQ9" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyNineIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,230,602</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;30th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zNEuKNRR6VOi" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_ThirtyIssueDebenturesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zZ9Ul6wPrKw6" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_ThirtyIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">998,110</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_z5bghjjtJVx6" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_ThirtyIssueDebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">998,110</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zy7TpWfZucb7" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_ThirtyIssueDebenturesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_z45M76XcPSO8" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_ThirtyIssueDebenturesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zGFyqszOlHnc" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_ThirtyIssueDebenturesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;Brazilian Federal Savings Bank</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">99,767</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,422,145</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,521,912</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_z8ueNp5U9G99" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">98,784</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_zt9SkhNGYvlc" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,380,170</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_zHmgDaSUg82k" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,478,954</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;Brazilian Development Bank - BNDES PAC</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_pn3n3" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">6,736</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_zClquetWxrNg" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_pn3n3" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">6,736</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_zO274cINh1B8" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">13,394</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_z2DbpkJvhogk" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">6,665</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</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="text-align: left">&#160;Brazilian Development Bank - BNDES PAC II 9752</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;Brazilian Development Bank - BNDES ONDA LIMPA</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_pn3n3" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESONDALIMPAMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">26,949</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;Brazilian Development Bank - BNDES TIET&#202; III</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_pn3n3" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESTIETEIIIMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">154,437</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_pn3n3" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESTIETEIIIMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">656,264</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;Brazilian Development Bank - BNDES 2015</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_pn3n3" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDEST2015Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">33,807</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_pn3n3" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDEST2015Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">390,127</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_pn3n3" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDEST2015Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">423,934</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_zk5l7jSDFveb" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDEST2015Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">33,558</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_zxZApFBpXAic" title="Total" style="text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDEST2015Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">454,243</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;Brazilian Development Bank - BNDES 2014</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_pn3n3" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2014Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">6,572</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_pn3n3" title="Noncurrent" style="text-align: right"><ix:nonFraction name="ifrs-full:LongtermBorrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2014Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">16,525</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<ix:exclude><!-- Field: Page; Sequence: 223 -->
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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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  <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 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zgtxTJgP9ul2" title="Total" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_InterestAndChargesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">239,581</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total in local currency</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zJSg6T12YpW7" title="Total" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2021-12-31_custom_LocalCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">14,427,683</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><p style="border-bottom: Black 0.5pt solid; font: 7pt Georgia, Times, Serif; margin: 0; text-align: center"><b>December 31, 2021</b></p></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Financial institution</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><p style="border-bottom: Black 0.5pt solid; font: 7pt Georgia, Times, Serif; margin: 2.4pt 0; text-align: right"><b>Current</b></p></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><p style="border-bottom: Black 0.5pt solid; font: 7pt Georgia, Times, Serif; margin: 2.4pt 0; text-align: right"><b>Current</b></p></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left">Foreign currency</td><td style="font-size: 12pt">&#160;</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="text-align: left">&#160;Inter-American Development Bank - BID 4623 &#8211; US$74,299 thousand (US$30,329 thousand in December 2021)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;International Bank of Reconstruction and Development -BIRDs 7662 e 8906 &#8211; US$78,197 thousand (US$76,712 thousand in December 2021)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;JICA 15 &#8211; &#165;8,067,010 thousand (&#165;9,219,440 thousand in December 2021)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member_pn3n3" title="Current" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentPortionOfLongtermBorrowings" contextRef="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_JICA15Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">45,602</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;JICA 18 &#8211; &#165;7,253,120 thousand (&#165;8,289,280 thousand in December 2021)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;JICA 17 &#8211; &#165;3,753,048 thousand (&#165;3,706,564 thousand in December 2021)</td><td>&#160;</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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  <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="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; width: 39%; padding-right: 3.5pt; padding-left: 3.5pt">
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    <td style="white-space: nowrap; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
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    <td style="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt">
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    <td style="width: 31%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>Annual interest rates</b></p></td>
    <td style="width: 16%; padding-right: 3.5pt; padding-left: 3.5pt">
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    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt">&#160;</td>
    <td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
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    <td id="xdx_981_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthMember" title="Annual interest rates" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwelfthMember" name="ifrs-full:BorrowingsInterestRateBasis">&#160;TR + 9.5%</ix:nonNumeric> </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
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    <td id="xdx_982_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_FourteenthIssueDebenturesMember" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
    <td id="xdx_988_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_FourteenthIssueDebenturesMember" name="ifrs-full:BorrowingsMaturity">2022</ix:nonNumeric></span></td>
    <td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_FourteenthIssueDebenturesMember" name="ifrs-full:BorrowingsInterestRateBasis">TJLP +1.92% (Series 1 and 3) and 9.19% (Series 2)</ix:nonNumeric></span></td>
    <td id="xdx_985_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" title="Inflation adjustment" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_FourteenthIssueDebenturesMember" name="sbs:BorrowingsInflationAdjustment">IPCA (Series 2)</ix:nonNumeric></span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">17th issue debentures</span></td>
    <td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_SeventeenthIssueDebenturesMember" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
    <td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_SeventeenthIssueDebenturesMember" name="ifrs-full:BorrowingsMaturity">2023</ix:nonNumeric></span></td>
    <td id="xdx_985_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_SeventeenthIssueDebenturesMember" name="ifrs-full:BorrowingsInterestRateBasis">CDI +0.75% (Series 1) and 4.5% (Series 2) and 4.75% (Series 3)</ix:nonNumeric></span></td>
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    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">18th issue debentures</span></td>
    <td id="xdx_987_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
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    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">22nd issue debentures</span></td>
    <td id="xdx_984_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
    <td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember" name="ifrs-full:BorrowingsMaturity">2025</ix:nonNumeric></span></td>
    <td id="xdx_98E_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember" name="ifrs-full:BorrowingsInterestRateBasis">CDI +0.58% (Series 1) and CDI + 0.90% (Series 2) and 6.0% (Series 3)</ix:nonNumeric></span></td>
    <td id="xdx_988_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" title="Inflation adjustment" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember" name="sbs:BorrowingsInflationAdjustment">IPCA (Series 3)</ix:nonNumeric></span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">23rd issue debentures</span></td>
    <td id="xdx_981_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
    <td id="xdx_98F_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember" name="ifrs-full:BorrowingsMaturity">2027</ix:nonNumeric></span></td>
    <td id="xdx_980_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember" name="ifrs-full:BorrowingsInterestRateBasis">CDI +0.49% (Series 1) and CDI + 0.63% (Series 2)</ix:nonNumeric></span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">24th issue debentures</span></td>
    <td id="xdx_98E_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
    <td id="xdx_982_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember" name="ifrs-full:BorrowingsMaturity">2029</ix:nonNumeric></span></td>
    <td id="xdx_98B_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_z3qNz4M9c8Ge" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember" name="ifrs-full:BorrowingsInterestRateBasis">3.20% (Series 1) and 3.37% (Series 2)</ix:nonNumeric></span></td>
    <td id="xdx_985_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember" title="Inflation adjustment" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember" name="sbs:BorrowingsInflationAdjustment">IPCA (Series 1 and 2)</ix:nonNumeric></span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">26th issue debentures </span></td>
    <td id="xdx_98C_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySixthIssueDebenturesMember" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
    <td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySixthIssueDebenturesMember" name="ifrs-full:BorrowingsMaturity">2030</ix:nonNumeric></span></td>
    <td id="xdx_98A_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySixthIssueDebenturesMember" name="ifrs-full:BorrowingsInterestRateBasis">4.65% (series 1) and 4.95% (series 2)</ix:nonNumeric></span></td>
    <td id="xdx_984_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" title="Inflation adjustment" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySixthIssueDebenturesMember" name="sbs:BorrowingsInflationAdjustment">IPCA (series 1 and 2)</ix:nonNumeric></span></td></tr>
  <tr style="background-color: White">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">27th issue debentures</span></td>
    <td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySeventhIssueDebenturesMember" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySeventhIssueDebenturesMember" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
    <td id="xdx_986_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySeventhIssueDebenturesMember" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySeventhIssueDebenturesMember" name="ifrs-full:BorrowingsMaturity">2027</ix:nonNumeric></span></td>
    <td id="xdx_987_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySeventhIssueDebenturesMember" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySeventhIssueDebenturesMember" name="ifrs-full:BorrowingsInterestRateBasis">CDI +1.60% (Series 1) and CDI + 1.80% (Series 2) and 2.25% (Series 3)</ix:nonNumeric></span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">28th issue debentures</span></td>
    <td id="xdx_98F_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyEightIssueDebenturesMember" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
    <td id="xdx_984_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyEightIssueDebenturesMember" name="ifrs-full:BorrowingsMaturity">2028</ix:nonNumeric></span></td>
    <td id="xdx_98D_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyEightIssueDebenturesMember" name="ifrs-full:BorrowingsInterestRateBasis">CDI +1.20% (Series 1) and CDI + 1.44% (Series 2) and 1.60% (Series 3)</ix:nonNumeric></span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">29th issue debentures</span></td>
    <td id="xdx_986_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyNineIssueDebenturesMember" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
    <td id="xdx_988_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyNineIssueDebenturesMember" name="ifrs-full:BorrowingsMaturity">2036</ix:nonNumeric></span></td>
    <td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyNineIssueDebenturesMember" name="ifrs-full:BorrowingsInterestRateBasis">CDI +1.29% (Series 1) and 5.3058% (Series 2) and 5.4478% (Series 3)</ix:nonNumeric></span></td>
    <td id="xdx_98A_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" title="Inflation adjustment" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyNineIssueDebenturesMember" name="sbs:BorrowingsInflationAdjustment">IPCA (series 2 and 3)</ix:nonNumeric></span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">30th issue debentures</span></td>
    <td id="xdx_987_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zUpAlcSNib9g" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_ThirtyIssueDebenturesMember" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
    <td id="xdx_987_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zlK9KDJMPrf8" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_ThirtyIssueDebenturesMember" name="ifrs-full:BorrowingsMaturity">2029</ix:nonNumeric></span></td>
    <td id="xdx_98B_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_z1iRCEJp6sPb" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_ThirtyIssueDebenturesMember" name="ifrs-full:BorrowingsInterestRateBasis">CDI +1.30% (Series 1) and 1.58% (Series 2)</ix:nonNumeric> </span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Federal Savings Bank</span></td>
    <td id="xdx_98E_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
    <td id="xdx_985_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember" name="ifrs-full:BorrowingsMaturity">2023/2042</ix:nonNumeric></span></td>
    <td id="xdx_98A_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember" name="ifrs-full:BorrowingsInterestRateBasis">5% to 9.5%</ix:nonNumeric></span></td>
    <td id="xdx_984_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" title="Inflation adjustment" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember" name="sbs:BorrowingsInflationAdjustment">TR</ix:nonNumeric></span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES PAC</span></td>
    <td id="xdx_981_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACMember" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
    <td id="xdx_985_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACMember" name="ifrs-full:BorrowingsMaturity">2023</ix:nonNumeric></span></td>
    <td id="xdx_989_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACMember" name="ifrs-full:BorrowingsInterestRateBasis">TJLP+1.82%</ix:nonNumeric> </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES PAC II 9751</span></td>
    <td id="xdx_985_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9751Member" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
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    <td id="xdx_98A_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9751Member" name="ifrs-full:BorrowingsInterestRateBasis">TJLP+1.72%</ix:nonNumeric> </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES PAC II 9752</span></td>
    <td id="xdx_984_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9752Member" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
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    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
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<ix:exclude><!-- Field: Page; Sequence: 226 -->
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="background-color: White">
    <td style="width: 39%; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES ONDA LIMPA</span></td>
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    <td style="white-space: nowrap; width: 16%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES TIET&#202; III</span></td>
    <td id="xdx_988_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESTIETEIIIMember" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
    <td id="xdx_98D_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESTIETEIIIMember" name="ifrs-full:BorrowingsMaturity">2028</ix:nonNumeric></span></td>
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    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES 2015</span></td>
    <td id="xdx_982_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2015Member" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2015Member" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
    <td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2015Member" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2015Member" name="ifrs-full:BorrowingsMaturity">2035</ix:nonNumeric></span></td>
    <td id="xdx_985_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2015Member" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2015Member" name="ifrs-full:BorrowingsInterestRateBasis">TJLP+2.18%</ix:nonNumeric> </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES 2014</span></td>
    <td id="xdx_985_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2014Member" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
    <td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2014Member" name="ifrs-full:BorrowingsMaturity">2026</ix:nonNumeric></span></td>
    <td id="xdx_986_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2014Member" name="ifrs-full:BorrowingsInterestRateBasis">TJLP+1.76%</ix:nonNumeric> </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Inter-American Development Bank &#8211; BID 2202</span></td>
    <td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID2202Member" name="sbs:BorrowingsGuarantees">Government</ix:nonNumeric></span></td>
    <td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID2202Member" name="ifrs-full:BorrowingsMaturity">2035</ix:nonNumeric></span></td>
    <td id="xdx_989_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID2202Member" name="ifrs-full:BorrowingsInterestRateBasis">CDI+0.86%</ix:nonNumeric></span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Inter-American Development Bank &#8211; BID INVEST</span></td>
    <td id="xdx_98C_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVESTMember" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
    <td id="xdx_983_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVESTMember" name="ifrs-full:BorrowingsMaturity">2034</ix:nonNumeric></span></td>
    <td id="xdx_98C_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVESTMember" name="ifrs-full:BorrowingsInterestRateBasis">CDI+1.90% and CDI+2.70%</ix:nonNumeric></span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Inter-American Development Bank &#8211; BID INVEST 2022</span></td>
    <td id="xdx_981_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zhCu9NLcE0Ec" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVEST2022Member" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
    <td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zBRQyYICM8b" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVEST2022Member" name="ifrs-full:BorrowingsMaturity">2036</ix:nonNumeric></span></td>
    <td id="xdx_986_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zRPUiVKejj6" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVEST2022Member" name="ifrs-full:BorrowingsInterestRateBasis">CDI+2.50%</ix:nonNumeric></span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">International Finance Corporation &#8211; IFC</span></td>
    <td id="xdx_980_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zs8RzygEYwz6" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InternationalFinanceCorporationIFCMember" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
    <td id="xdx_986_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zaTYeCW0ZNO7" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InternationalFinanceCorporationIFCMember" name="ifrs-full:BorrowingsMaturity">2032</ix:nonNumeric></span></td>
    <td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zYrvQLZEPG0d" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InternationalFinanceCorporationIFCMember" name="ifrs-full:BorrowingsInterestRateBasis">CDI+2.00%</ix:nonNumeric></span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">&#160;Leases (Concession Agreements, Program Contracts and Contract Assets)</span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td id="xdx_988_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" name="ifrs-full:BorrowingsMaturity">2035</ix:nonNumeric></span></td>
    <td id="xdx_98B_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" name="ifrs-full:BorrowingsInterestRateBasis">7.73% to 10.12%</ix:nonNumeric> </span></td>
    <td id="xdx_98C_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zmReYRaQTvTf" title="Inflation adjustment" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" name="sbs:BorrowingsInflationAdjustment">IPC</ix:nonNumeric></span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">&#160;Leases (Others)</span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td id="xdx_98D_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherLeasesMember" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_OtherLeasesMember" name="ifrs-full:BorrowingsMaturity">2027</ix:nonNumeric></span></td>
    <td id="xdx_985_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherLeasesMember" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_OtherLeasesMember" name="ifrs-full:BorrowingsInterestRateBasis">5.20% to 15.39%</ix:nonNumeric> </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Other</span></td>
    <td id="xdx_980_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_OthersMember" name="sbs:BorrowingsGuarantees">Own funds</ix:nonNumeric></span></td>
    <td id="xdx_98D_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_OthersMember" name="ifrs-full:BorrowingsMaturity">2025</ix:nonNumeric></span></td>
    <td id="xdx_986_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_OthersMember" name="ifrs-full:BorrowingsInterestRateBasis">3% (FEHIDRO) and TJLP + 1.5% (FINEP)</ix:nonNumeric></span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  </table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt">&#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="white-space: nowrap; width: 39%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0"><b>Foreign currency</b></p></td>
    <td style="white-space: nowrap; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>Guarantees</b></p></td>
    <td style="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>Maturity</b></p></td>
    <td style="width: 30%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>Annual interest rates</b></p></td>
    <td style="width: 17%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>Exchange rate changes</b></p></td></tr>
  <tr>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt">&#160;</td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Inter-American Development Bank - BID 1212 - US$30,834 thousand</span></td>
    <td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID1212Member" name="sbs:BorrowingsGuarantees">Government</ix:nonNumeric></span></td>
    <td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID1212Member" name="ifrs-full:BorrowingsMaturity">2025</ix:nonNumeric></span></td>
    <td id="xdx_983_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member_fKCop_zsGldqXXYefj" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID1212Member" id="Fact004180" name="ifrs-full:BorrowingsInterestRateBasis">3.31% (*)</ix:nonNumeric></span></td>
    <td id="xdx_984_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member" title="Exchange rate changes" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID1212Member" name="sbs:BorrowingsExchangeRateChanges">US$</ix:nonNumeric></span></td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Inter-American Development Bank - BID 4623 - US$74,299 thousand</span></td>
    <td id="xdx_984_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID4623Member" name="sbs:BorrowingsGuarantees">Government</ix:nonNumeric></span></td>
    <td id="xdx_98E_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member" title="Maturity" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID4623Member" name="ifrs-full:BorrowingsMaturity">2044</ix:nonNumeric></span></td>
    <td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member_fKCop_zU5ydOylosZ2" title="Annual interest rates" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID4623Member" id="Fact004188" name="ifrs-full:BorrowingsInterestRateBasis">1.12% (*)&#160;&#160;</ix:nonNumeric></span></td>
    <td id="xdx_988_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member" title="Exchange rate changes" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID4623Member" name="sbs:BorrowingsExchangeRateChanges">US$</ix:nonNumeric></span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">International Bank for Reconstruction and Development &#8211; BIRDs 7662 and 8906 - US$78,197 thousand</span></td>
    <td id="xdx_980_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember" title="Guarantees" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InternationalBankForReconstructionAndDevelopmentMember" name="sbs:BorrowingsGuarantees">Government</ix:nonNumeric></span></td>
    <td id="xdx_98F_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember" title="Maturity" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InternationalBankForReconstructionAndDevelopmentMember" name="ifrs-full:BorrowingsMaturity">2034</ix:nonNumeric></span></td>
    <td id="xdx_987_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember_fKCop_zE5N7s6kDFa4" title="Annual interest rates" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InternationalBankForReconstructionAndDevelopmentMember" id="Fact004196" name="ifrs-full:BorrowingsInterestRateBasis">2.85% (*)</ix:nonNumeric></span></td>
    <td id="xdx_983_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember_zsIGYx2oPbCh" title="Exchange rate changes" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InternationalBankForReconstructionAndDevelopmentMember" name="sbs:BorrowingsExchangeRateChanges">US$</ix:nonNumeric></span></td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">JICA 15 &#8211; &#165;8,067,010 thousand </span></td>
    <td id="xdx_989_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA15Member" name="sbs:BorrowingsGuarantees">Government</ix:nonNumeric></span></td>
    <td id="xdx_987_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" title="Maturity" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA15Member" name="ifrs-full:BorrowingsMaturity">2029</ix:nonNumeric></span></td>
    <td id="xdx_98F_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" title="Annual interest rates" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA15Member" name="ifrs-full:BorrowingsInterestRateBasis">1.8% and 2.5%</ix:nonNumeric></span></td>
    <td id="xdx_987_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" title="Exchange rate changes" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA15Member" name="sbs:BorrowingsExchangeRateChanges">Yen</ix:nonNumeric></span></td></tr>
  </table>

<ix:exclude><!-- Field: Page; Sequence: 227 -->
    <div id="xdx_234_zRKG6uMCvH76" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_23B_zuKpLHoBpWCk" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->78<!-- Field: /Sequence -->&#160;</td></tr></table></div>
    <div id="xdx_23C_zkpiSDfYg2Si" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="background-color: rgb(213,234,234)">
    <td style="width: 39%; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">JICA 18 &#8211; &#165;7,253,120 thousand</span></td>
    <td id="xdx_98A_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_zHW9LGDAhRjb" title="Guarantees" style="width: 8%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA18Member" name="sbs:BorrowingsGuarantees">Government</ix:nonNumeric></span></td>
    <td id="xdx_985_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_z3pZC2OWuz3e" title="Maturity" style="white-space: nowrap; width: 6%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA18Member" name="ifrs-full:BorrowingsMaturity">2029</ix:nonNumeric></span></td>
    <td id="xdx_98F_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_zCStdZHU29J1" title="Annual interest rates" style="white-space: nowrap; width: 30%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA18Member" name="ifrs-full:BorrowingsInterestRateBasis">1.8% and 2.5%</ix:nonNumeric></span></td>
    <td id="xdx_98B_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_zHkL3214lohd" title="Exchange rate changes" style="width: 17%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA18Member" name="sbs:BorrowingsExchangeRateChanges">Yen</ix:nonNumeric></span></td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">JICA 17&#8211; &#165;3,753,048 thousand</span></td>
    <td id="xdx_98B_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" title="Guarantees" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA17Member" name="sbs:BorrowingsGuarantees">Government</ix:nonNumeric></span></td>
    <td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" title="Maturity" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA17Member" name="ifrs-full:BorrowingsMaturity">2035</ix:nonNumeric></span></td>
    <td id="xdx_98E_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" title="Annual interest rates" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA17Member" name="ifrs-full:BorrowingsInterestRateBasis">1.2% and 0.01%</ix:nonNumeric> </span></td>
    <td id="xdx_981_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" title="Exchange rate changes" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA17Member" name="sbs:BorrowingsExchangeRateChanges">Yen</ix:nonNumeric></span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">JICA 19&#8211; &#165;26,296,011 thousand</span></td>
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    <td id="xdx_983_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member" title="Maturity" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA19Member" name="ifrs-full:BorrowingsMaturity">2037</ix:nonNumeric></span></td>
    <td id="xdx_98C_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member" title="Annual interest rates" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA19Member" name="ifrs-full:BorrowingsInterestRateBasis">1.7% and 0.01%</ix:nonNumeric> </span></td>
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  <tr style="background-color: White">
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    <td id="xdx_980_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABUS15385ThousandMember_fKCop_zkBfpyWfGD4e" title="Annual interest rates" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_BID1983ABUS15385ThousandMember" id="Fact004236" name="ifrs-full:BorrowingsInterestRateBasis">2.08% to 2.38% (*)</ix:nonNumeric></span></td>
    <td id="xdx_980_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABUS15385ThousandMember" title="Exchange rate changes" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"><span style="font-family: Georgia, Times, Serif; font-size: 7pt"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_BID1983ABUS15385ThousandMember" name="sbs:BorrowingsExchangeRateChanges">US$</ix:nonNumeric></span></td></tr>
  </table>
<p style="font: 8pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F07_zSMUXA2wOTvc" style="text-align: left; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
  <td id="xdx_F13_zc8HV4hKvUM2" style="text-align: left; padding-left: 10pt; text-indent: -0.01pt; width: 97%"><ix:footnote id="Footnote004239" xml:lang="en-US">Rates comprising SOFR + contractually defined spread.</ix:footnote></td></tr>
</table>


</ix:nonNumeric><p id="xdx_8A9_z2AZP4vLM0e" style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Payment schedule &#8211; book value
as of December 31, 2022</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfBorrowingsPaymentScheduleTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfBorrowingsPaymentScheduleTableTextBlock_pn3n3_zR65SFr2VVyc" summary="xdx: Disclosure - Borrowings and financing (Details 2)" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: center"><span id="xdx_8BC_zZYfwYgPYJnl" style="display: none">Schedule of borrowings payment schedule</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 7pt; font-weight: bold; font-style: italic; text-align: justify">LOCAL CURRENCY</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98C_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" title="2023" style="width: 5%; text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentYearThree" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">739,534</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" title="2025" style="width: 5%; text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentYearFive" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,203,451</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" title="2026" style="width: 5%; text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentYearSix" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,082,322</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" title="2027" style="width: 5%; text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentYearSeven" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,700,765</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zvU4DWKHHvv8" title="2028" style="width: 5%; text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentYearEight" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">644,748</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" title="TOTAL" style="width: 5%; text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentNet" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">7,941,830</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Brazilian Federal Savings Bank</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_zdtIHC9yBkzh" title="2029 to 2044" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentThereafter" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">859,889</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" title="TOTAL" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentNet" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,521,912</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">BNDES</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" title="2027" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentYearSeven" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BID2202Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">181,349</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zLXgfPCaFtr3" title="2028" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentYearEight" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BID2202Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">181,349</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zqB6yKngVIUd" title="2029 to 2044" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentThereafter" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BID2202Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,257,264</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" title="TOTAL" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentNet" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BID2202Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,345,358</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" title="2025" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentYearFive" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVESTMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">44,300</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" title="2026" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentYearSix" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVESTMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">106,390</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zqgeYCHD8Jz4" title="2028" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentYearEight" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVESTMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">143,591</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zqBs0ve3VLqi" title="2029 to 2044" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentThereafter" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVESTMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">411,166</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" title="TOTAL" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentNet" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVESTMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">891,065</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">BID INVEST 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--BorrowingsPaymentYearThree_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zDzQjqsFdWed" title="2023" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentYearThree" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVEST2022Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">14,100</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_z1jUWMrCbxPa" title="2024" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentYearFour" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVEST2022Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">14,100</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zVqmUS4GX2ti" title="2025" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentYearFive" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVEST2022Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">38,275</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zQQ48kgx7ZMf" title="2026" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentYearSix" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVEST2022Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">38,431</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_z4OMaHwThBfc" title="2027" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentYearSeven" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVEST2022Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">38,431</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zmLGM8Y5zXl6" title="2028" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentYearEight" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVEST2022Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">38,431</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zPSm9bgD70J2" title="2029 to 2044" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentThereafter" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVEST2022Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">284,417</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsPaymentNet_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zaGnCYEs8Xe5" title="TOTAL" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentNet" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVEST2022Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">466,185</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zNVxlOhNlL77" title="2024" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentYearFour" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_IFCMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">80,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_ztOgRLEY3Ajb" title="2025" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentYearFive" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_IFCMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">80,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zjyZEBz9HrF2" title="2026" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentYearSix" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_IFCMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">80,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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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: rgb(213,234,234)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zkKWbei3P8Kl" title="2029 to 2044" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:BorrowingsPaymentThereafter" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BorrowingsInterestAndChargesMember" format="ixt:zerodash" decimals="-3" scale="3" unitRef="BRL">&#8212;</ix:nonFraction>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  </table>


<ix:exclude><!-- Field: Page; Sequence: 228 -->
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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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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  <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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  </table>

</ix:nonNumeric><p id="xdx_8A3_zRmgMW0BNfNe" style="font: 10pt Georgia, Times, Serif; margin: 0"><span style="letter-spacing: -0.25pt"><b>&#160;</b></span></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Changes</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfChangesInBorrowingsTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfChangesInBorrowingsTableTextBlock_pn3n3_zZSrBAvqBq17" summary="xdx: Disclosure - Borrowings and financing (Details 3)" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt"><span id="xdx_8BD_zU82rpnz0zGa" style="display: none">Schedule of changes in borrowings</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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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: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_z601CQmENRQa" title="Addition (lease)" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4647">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zBhqXQk16341" title="Funding" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4649">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_z4pEMxOE9GA7" title="Borrowing costs" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4651">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zQoT9DC8VNCa" title="Monetary variation and exchange rate changes" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4653">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zCSTkGxZbpV4" title="Interest paid" style="text-align: right">(<ix:nonFraction name="ifrs-full:InterestCostsIncurred" contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BIDINVESTMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">108,921</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zBcaeYhYL0ia" title="Provision for interest and fees - Capitalized" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4663">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 3.5pt">IFC</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zdkzCo5AUc2k" title="Borrowings and financing, beginning" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4669">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<ix:exclude><!-- Field: Page; Sequence: 229 -->
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    <!-- Field: /Page --></ix:exclude>

<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
<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 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zaJJLXfS81Vh" title="Addition (lease)" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4767">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingFunding_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" title="Funding" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:BorrowingFunding" contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_OtherBorrowingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,654</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingFundingCosts_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" title="Borrowing costs" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4771">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_z9fUYQmvtuad" title="Monetary variation and exchange rate changes" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:EffectOfExchangeRateChangesOnBorrowings" contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_OtherBorrowingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">56</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zpeSFnw8VJEj" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:InterestCostsCapitalised" contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_OtherBorrowingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zM43olYTxvsj" title="Interest paid" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:InterestCostsIncurred" contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_OtherBorrowingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">789</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zaRQZJtglPK6" title="Amortization" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:RepaymentsOfBorrowingClassifiedAsFinancingActivities" contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_OtherBorrowingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">5,669</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" title="Accrued interest" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:AccruedInterestOnBorrowings" contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_OtherBorrowingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">748</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" title="Provision for interest and fees - Capitalized" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized" contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_OtherBorrowingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">34</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zHl3kILTWbZ9" title="Expenses with borrowing costs" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4785">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zELopaWVaxSc" title="Borrowings and financing, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_OtherBorrowingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">12,130</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 7pt; font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">TOTAL IN LOCAL CURRENCY</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CashOutflowForLeases_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" title="Addition (lease)" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:CashOutflowForLeases" contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">42,182</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--BorrowingFunding_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" title="Funding" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:BorrowingFunding" contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,553,091</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingFundingCosts_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" title="Borrowing costs" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:BorrowingFundingCosts" contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">17,627</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" title="Monetary variation and exchange rate changes" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:EffectOfExchangeRateChangesOnBorrowings" contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">190,202</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zUnwfAjju0Pd" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:InterestCostsCapitalised" contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">10,250</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_ze9GFt2HB6X9" title="Interest paid" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:InterestCostsIncurred" contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,454,009</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zM3uzY5VOoJf" title="Amortization" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:RepaymentsOfBorrowingClassifiedAsFinancingActivities" contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">1,232,434</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" title="Accrued interest" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:AccruedInterestOnBorrowings" contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,044,453</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" title="Provision for interest and fees - Capitalized" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized" contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">605,513</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" title="Expenses with borrowing costs" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:BorrowingCostsRecognisedAsExpense" contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">13,609</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zTQ3DVDguGSa" title="Borrowings and financing, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2022-12-31_custom_LocalCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">16,182,913</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1pt; padding-left: 3.5pt">BID 1983AB</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zopX2hRWU5S3" title="Addition (lease)" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4887">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_ecustom--BorrowingFunding_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_pn3n3" title="Funding" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4889">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zkPBYJ4lBBs7" title="Borrowing costs" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4891">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_pn3n3" title="Monetary variation and exchange rate changes" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:EffectOfExchangeRateChangesOnBorrowings" contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">5,602</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zbYTvM8VFoqd" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4895">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zm4yF34wZbhj" title="Interest paid" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:InterestCostsIncurred" contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,952</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_z2PFTg7Pm3wi" title="Amortization" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:RepaymentsOfBorrowingClassifiedAsFinancingActivities" contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">40,115</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_pn3n3" title="Accrued interest" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:AccruedInterestOnBorrowings" contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,284</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_pn3n3" title="Provision for interest and fees - Capitalized" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized" contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">614</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_pn3n3" title="Expenses with borrowing costs" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:BorrowingCostsRecognisedAsExpense" contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">417</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zKA2ZVdckfO4" title="Borrowings and financing, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2022-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">40,194</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 7pt; font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">TOTAL IN FOREIGN CURRENCY</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zqvUDqnR5ZM6" title="Borrowings and financing, beginning" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2021-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,296,153</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_z7kJGogBBwZj" title="Addition (lease)" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl4911">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zGSrKQpx0ypa" title="Funding" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:BorrowingFunding" contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">281,460</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zbxPubUpkask" title="Borrowing costs" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:BorrowingFundingCosts" contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">9,898</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zRfHhe046iRc" title="Monetary variation and exchange rate changes" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:EffectOfExchangeRateChangesOnBorrowings" contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">491,918</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zjJsbMlTyL7f" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:InterestCostsCapitalised" contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,304</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_ziS4RIBOhfDe" title="Interest paid" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:InterestCostsIncurred" contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">51,479</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zm4TQVzFvTOc" title="Amortization" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:RepaymentsOfBorrowingClassifiedAsFinancingActivities" contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">304,290</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--AccruedInterestOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_z8yF1p60Aap7" title="Accrued interest" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:AccruedInterestOnBorrowings" contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">47,139</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zPd69OBliESf" title="Provision for interest and fees - Capitalized" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized" contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,736</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zQmPCn10HS54" title="Expenses with borrowing costs" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:BorrowingCostsRecognisedAsExpense" contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,551</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zAaIJCUQCdid" title="Borrowings and financing, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2022-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,775,758</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
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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="text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" title="Provision for interest and fees - Capitalized" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized" contextRef="From2021-01-012021-12-31_custom_LocalCurrencyMember_custom_BNDESMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">37,688</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zjktWRl7sdo6" title="Addition (lease)" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl5031">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zvel1TodKH86" title="Funding" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl5033">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--BorrowingFundingCosts_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zOsfuRjSF0t2" title="Borrowing costs" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl5035">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zuWIfdmmEbi2" title="Monetary variation and exchange rate changes" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl5037">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_z3Q3EUBEaUkc" title="Interest paid" style="text-align: right">(<ix:nonFraction name="ifrs-full:InterestCostsIncurred" contextRef="From2021-01-012021-12-31_custom_LocalCurrencyMember_custom_BID2202Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">97,829</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" title="Accrued interest" style="text-align: right"><ix:nonFraction name="sbs:AccruedInterestOnBorrowings" contextRef="From2021-01-012021-12-31_custom_LocalCurrencyMember_custom_BID2202Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">63,964</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" title="Provision for interest and fees - Capitalized" style="text-align: right"><ix:nonFraction name="sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized" contextRef="From2021-01-012021-12-31_custom_LocalCurrencyMember_custom_BID2202Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">73,506</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" title="Expenses with borrowing costs" style="text-align: right"><ix:nonFraction name="ifrs-full:BorrowingCostsRecognisedAsExpense" contextRef="From2021-01-012021-12-31_custom_LocalCurrencyMember_custom_BID2202Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">955</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 8pt; text-align: left; padding-left: 3.5pt">BID INVEST</td><td>&#160;</td>
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<ix:exclude><!-- Field: Page; Sequence: 230 -->
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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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; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zLPbPPkl4zs3" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl5135">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zFyavNeUbtDb" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl5159">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" title="Accrued interest" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:AccruedInterestOnBorrowings" contextRef="From2021-01-012021-12-31_custom_LocalCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">601,187</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; padding-left: 3.5pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; font-style: italic; text-align: left; padding-left: 3.5pt">FOREIGN CURRENCY</td><td style="font-size: 12pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 8pt; padding-bottom: 1pt; padding-left: 3.5pt">BID 1983AB</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zMHJSgK4DAKb" title="Addition (lease)" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl5247">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zHHXBdR7revi" title="Funding" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl5249">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--InterestCostsCapitalised_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl5255">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zusl5vhjKkcc" title="Borrowings and financing, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2021-12-31_custom_ForeignCurrencyMember_custom_BID1983ABMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">85,548</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">TOTAL IN FOREIGN CURRENCY</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_ztXFiVuHQPbd" title="Borrowings and financing, beginning" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2020-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,547,862</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zX7xBum7K0Sh" title="Addition (lease)" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl5271">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" title="Funding" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:BorrowingFunding" contextRef="From2021-01-012021-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">143,088</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" title="Borrowing costs" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:BorrowingFundingCosts" contextRef="From2021-01-012021-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">11,073</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" title="Monetary variation and exchange rate changes" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:EffectOfExchangeRateChangesOnBorrowings" contextRef="From2021-01-012021-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">48,522</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--InterestCostsCapitalised_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:InterestCostsCapitalised" contextRef="From2021-01-012021-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">10,198</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zn8sFiXm6ycj" title="Interest paid" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:InterestCostsIncurred" contextRef="From2021-01-012021-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">56,858</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zXFYhCxNuMof" title="Amortization" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:RepaymentsOfBorrowingClassifiedAsFinancingActivities" contextRef="From2021-01-012021-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">342,959</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" title="Accrued interest" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:AccruedInterestOnBorrowings" contextRef="From2021-01-012021-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">46,793</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" title="Provision for interest and fees - Capitalized" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized" contextRef="From2021-01-012021-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">6,579</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" title="Expenses with borrowing costs" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:BorrowingCostsRecognisedAsExpense" contextRef="From2021-01-012021-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,045</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_z8XLOjOslP8g" title="Borrowings and financing, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2021-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,296,153</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-style: italic; padding-bottom: 2.5pt; padding-left: 3.5pt">TOTAL</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--CashOutflowForLeases_c20210101__20211231_pn3n3" title="Addition (lease)" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="ifrs-full:CashOutflowForLeases" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">140,187</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingFunding_c20210101__20211231_pn3n3" title="Funding" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="sbs:BorrowingFunding" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,959,633</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingFundingCosts_c20210101__20211231_pn3n3" title="Borrowing costs" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="sbs:BorrowingFundingCosts" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">36,822</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98A_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231_pn3n3" title="Monetary variation and exchange rate changes" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="sbs:EffectOfExchangeRateChangesOnBorrowings" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">177,269</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--InterestCostsCapitalised_c20210101__20211231_pn3n3" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="ifrs-full:InterestCostsCapitalised" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">10,198</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<ix:exclude><!-- Field: Page; Sequence: 231 -->
    <div id="xdx_236_zjnFisnONcmg" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_23B_zoh0c2vrapmd" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->82<!-- Field: /Sequence -->&#160;</td></tr></table></div>
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    <!-- Field: /Page --></ix:exclude>

<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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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 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zKvpb37eEJXe" title="Interest paid" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:InterestCostsIncurred" contextRef="From2020-01-012020-12-31_custom_LocalCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">419,082</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zeqeDtFWTJd6" title="Amortization" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:RepaymentsOfBorrowingClassifiedAsFinancingActivities" contextRef="From2020-01-012020-12-31_custom_LocalCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">919,040</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zxn0o6sO7813" title="Accrued interest" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:AccruedInterestOnBorrowings" contextRef="From2020-01-012020-12-31_custom_LocalCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">406,826</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 3.5pt">BID 1983AB</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zcfSQi4SD11h" title="Borrowings and financing, beginning" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2019-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">163,864</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zyDQkWcUHSi8" title="Borrowing costs" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:BorrowingFundingCosts" contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">152</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zGp2ywsLEe4l" title="Monetary variation and exchange rate changes" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:EffectOfExchangeRateChangesOnBorrowings" contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">59,078</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zHDEXceBHARb" title="Interest paid" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:InterestCostsIncurred" contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">7,033</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zceRYHX1uAsd" title="Amortization" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:RepaymentsOfBorrowingClassifiedAsFinancingActivities" contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">103,482</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zOtuzfKlDBHg" title="Accrued interest" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:AccruedInterestOnBorrowings" contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">5,843</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zWsW2OXXO8D1" title="Provision for interest and fees - Capitalized" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized" contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">618</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zpbYkiaWZAh4" title="Expenses with borrowing costs" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:BorrowingCostsRecognisedAsExpense" contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">643</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zvnNUt5smk0a" title="Borrowings and financing, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2020-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">119,379</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 7pt; font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">TOTAL IN FOREIGN CURRENCY</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zW4VBql6S6Cb" title="Monetary variation and exchange rate changes" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:EffectOfExchangeRateChangesOnBorrowings" contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,180,240</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zB1G07DKmn9" title="Borrowings and financing, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2020-12-31_custom_ForeignCurrencyMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,547,862</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-style: italic; padding-bottom: 2.5pt; padding-left: 3.5pt">TOTAL</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231_zulojzc94kt6" title="Borrowing costs" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="sbs:BorrowingFundingCosts" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">68,386</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98F_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231_zAqBF7I7Sxk5" title="Monetary variation and exchange rate changes" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="sbs:EffectOfExchangeRateChangesOnBorrowings" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,267,179</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--InterestCostsCapitalised_pn3n3_c20200101__20201231_zvW3seh4ELAa" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="ifrs-full:InterestCostsCapitalised" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">67,304</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231_zdEaIXPMyRL1" title="Interest paid" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="ifrs-full:InterestCostsIncurred" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">626,625</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231_zTYSfbSqNBJ1" title="Amortization" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="sbs:RepaymentsOfBorrowingClassifiedAsFinancingActivities" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">3,244,099</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_982_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231_zlwYychx1k0h" title="Accrued interest" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="sbs:AccruedInterestOnBorrowings" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">559,931</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231_z2ESiFHhzWe1" title="Provision for interest and fees - Capitalized" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">171,026</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231_zNuxXCK0iAQb" title="Expenses with borrowing costs" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="ifrs-full:BorrowingCostsRecognisedAsExpense" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">13,176</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231_zPd0lDPKoZV" title="Borrowings and financing, ending" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="ifrs-full:Borrowings" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">17,258,624</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A7_zon3F5RESfmh" style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<ix:exclude><p id="xdx_237_zoW9chzG5yVh" style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_236_z9l32HjWipb1" style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p></ix:exclude>


<ix:exclude><!-- Field: Page; Sequence: 232 -->
    <div id="xdx_23F_zp4iGtWRujy6" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_23D_zzEIppiC1YL1" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->83<!-- Field: /Sequence -->&#160;</td></tr></table></div>
    <div id="xdx_23D_zaSLuf23Vku" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(a) &#160;&#160;&#160;&#160;&#160;&#160;&#160;Main
events in 2022</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.5in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(i)</b></span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Debentures</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">As of March
18, 2022, the Company raised R$ <span id="xdx_900_ecustom--RaisedFunds_pn8n9_c20220304__20220318__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesOneMember_z1kmGIEwGaHc" title="Raised funds"><ix:nonFraction name="sbs:RaisedFunds" contextRef="From2022-03-042022-03-18_custom_TwentyEighthIssueDebenturesSeriesOneMember" format="ixt:numdotdecimal" decimals="-8" scale="9" unitRef="BRL">1.0</ix:nonFraction></span> billion from the 30th issue of simple and unsecured debentures, not convertible into shares, in up
to two series, according to CVM Instruction 476/2009. The funds raised from the issue were used to refinance financial commitments maturing
in 2022 </span>and to recompose and reinforce the Company&#8217;s cash position<span style="letter-spacing: -0.05pt">.</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">The 30th issue debentures was
as follows:</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfFundingTableTextBlock"><table cellspacing="0" cellpadding="0" id="xdx_897_ecustom--SummaryOfFundingTableTextBlock_pn3n3_zU2ZbMLsM9Yi" summary="xdx: Disclosure - Borrowings and financing (Details 4)" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 110%"><span id="xdx_8BD_ztYmFCaf0sYb" style="display: none">Schedule of funding</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 110%">&#160;</td>
    <td style="width: 22%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: center">Value</p></td>
    <td style="width: 22%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: center">Maturity</p></td>
    <td style="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: center">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%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%">Series 1</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%">R$ <span id="xdx_906_ecustom--RaisedFunds_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesOneMember_pn3p0" title="Amount"><ix:nonFraction name="sbs:RaisedFunds" contextRef="From2022-01-012022-12-31_custom_TwentyEighthIssueDebenturesSeriesOneMember" format="ixt:numdotdecimal" decimals="-3" scale="0" unitRef="BRL">500,000</ix:nonFraction></span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"><span id="xdx_906_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesOneMember" title="Maturity"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_TwentyEighthIssueDebenturesSeriesOneMember" name="ifrs-full:BorrowingsMaturity">03/2027</ix:nonNumeric></span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"><span id="xdx_902_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesOneMember" title="Remuneration"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_TwentyEighthIssueDebenturesSeriesOneMember" name="ifrs-full:BorrowingsInterestRateBasis">CDI + 1.30 p.a.</ix:nonNumeric></span></span></td></tr>
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    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%">R$ <span id="xdx_90C_ecustom--RaisedFunds_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesTwoMember_pn3p0" title="Amount"><ix:nonFraction name="sbs:RaisedFunds" contextRef="From2022-01-012022-12-31_custom_TwentyEighthIssueDebenturesSeriesTwoMember" format="ixt:numdotdecimal" decimals="-3" scale="0" unitRef="BRL">500,000</ix:nonFraction></span></span></td>
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</ix:nonNumeric><p id="xdx_8A8_zmLQQKelxgDj" style="font: 10pt Georgia, Times, Serif; margin: 0 0 6pt 0.25in"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 17.45pt"></td><td style="width: 18pt"><span style="font-family: Symbol; font-size: 10pt; letter-spacing: -0.05pt">&#183;</span></td><td><span style="font-family: Georgia, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt">The covenants agreed for the 30<sup>th</sup>
issues debentures are: </span></td></tr></table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 35.45pt"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">Calculated
every quarter, when disclosing the quarterly information or annual financial statements:</span></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">- Net debt/adjusted
EBITDA lower than or equal to 3.50; </span></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">- Adjusted
EBITDA/paid financial expenses equal to or higher than 1.5; </span></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">- Disposal
of operating assets, termination of licenses, loss of concession or loss of the Issuer&#8217;s ability 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, lead to a reduction of
the Issuer&#8217;s net sales and/or service revenue of more than twenty- five percent (<span id="xdx_90F_ecustom--IssuersNetSalesAndorServiceRevenuePercentage_pid_dp_c20220101__20221231_zrfhaHsO1EE3" title="Issuer&apos;s net sales and/or service revenue, percentage"><ix:nonFraction name="sbs:IssuersNetSalesAndorServiceRevenuePercentage" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">25</ix:nonFraction></span>%). The above limit will be calculated every
quarter, taking into consideration the Issuer&#8217;s net operating income during the twelve (12) months before the end of each quarter
and using the financial information disclosed by the Issuer.</span></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">The failure
to comply with the covenants for at least two consecutive quarters, or for two non-consecutive quarters within twelve months, will cause
the early termination of the agreement (in which case the 30-day cure period does not apply). </span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">The
contracts have a cross acceleration clause, i.e. the early maturity of any of the Company&#8217;s debts, in an individual or aggregate
amount equal to or higher than R$ <span id="xdx_901_ecustom--AgreementClauseInCaseOfEarlyMaturityOfDebt_iI_pn6n6_c20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightDebenturesMember_z0dbJ3HyyEX9" title="Agreement clause in case of early maturity of debt"><ix:nonFraction name="sbs:AgreementClauseInCaseOfEarlyMaturityOfDebt" contextRef="AsOf2022-12-31_custom_TwentyEightDebenturesMember" format="ixt:numdotdecimal" decimals="-6" scale="6" unitRef="BRL">182</ix:nonFraction></span> million, 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.</span></p>


<ix:exclude><!-- Field: Page; Sequence: 233 -->
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">In the first quarter of 2022, the Company paid the final
amortization of the 14th issue debentures, totaling R$&#160;<span id="xdx_90A_ecustom--AmortizationPaid_dm_c20220101__20220331__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightDebenturesMember_zqtadsQ8IKg1" title="Amortization paid"><ix:nonFraction name="sbs:AmortizationPaid" contextRef="From2022-01-012022-03-31_custom_TwentyEightDebenturesMember" format="ixt:numdotdecimal" decimals="0" scale="6" unitRef="BRL">27.6</ix:nonFraction> million</span>, of which R$&#160;<span id="xdx_904_ecustom--PrincipalAmount_dm_c20220101__20220331_zpHcjqEyfWQh" title="Principal amount"><ix:nonFraction name="sbs:PrincipalAmount" contextRef="From2022-01-012022-03-31" format="ixt:numdotdecimal" decimals="0" scale="6" unitRef="BRL">25.7</ix:nonFraction> million</span> in principal and R$&#160;<span id="xdx_901_eifrs-full--InterestPayable_iI_dm_c20220331_zUQOO6rNrAP7" title="Interest"><ix:nonFraction name="ifrs-full:InterestPayable" contextRef="AsOf2022-03-31" format="ixt:numdotdecimal" decimals="0" scale="6" unitRef="BRL">1.9</ix:nonFraction> million</span>
in interest.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">In the second quarter of 2022, the Company paid the final
amortization of the 21st issue debentures, totaling R$&#160;<span id="xdx_906_ecustom--AmortizationPaid_dm_c20220401__20220630_z5y4Q5gp9Dfg" title="Amortization paid"><ix:nonFraction name="sbs:AmortizationPaid" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="0" scale="6" unitRef="BRL">185.1</ix:nonFraction> million</span>, of which R$&#160;<span id="xdx_90C_ecustom--PrincipalAmount_dm_c20220401__20220630_zgSXrpUNGOe8" title="Principal amount"><ix:nonFraction name="sbs:PrincipalAmount" contextRef="From2022-04-012022-06-30" format="ixt:numdotdecimal" decimals="0" scale="6" unitRef="BRL">175.0</ix:nonFraction> million</span> in principal and R$&#160;<span id="xdx_908_eifrs-full--InterestPayable_iI_dm_c20220630_zDwhFMdqBQ46" title="Interest"><ix:nonFraction name="ifrs-full:InterestPayable" contextRef="AsOf2022-06-30" format="ixt:numdotdecimal" decimals="0" scale="6" unitRef="BRL">10.1</ix:nonFraction>
million</span> in interest.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>IDB INVEST 2022</b></p>

<p style="font: 9.5pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On July 15, 2022, the Company raised R$ <span id="xdx_90C_ecustom--RaisedDebentures_dm_c20220701__20220715_zA7xmyQ5g7ec" title="Raised debentures"><ix:nonFraction name="sbs:RaisedDebentures" contextRef="From2022-07-012022-07-15" format="ixt:numdotdecimal" decimals="0" scale="6" unitRef="BRL">470.0</ix:nonFraction> million</span>
with the Inter-American Investment Corporation (IDB INVEST).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The proceeds raised from this contract will be exclusively
used to cover the costs of the Tiet&#234; River Cleaning Project.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The principal will be amortized in semi-annual payments
in June and December, starting in June 2023 and ending in June 2036. Interests mature semi-annually in December and June, starting in
December 2022 and ending in June 2036, at CDI + 2.5% p.a.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 6pt"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 21.3pt"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">The covenants agreed upon for IDB INVEST
2022 are: </span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt 21.3pt; text-align: justify">Calculated every quarter, when disclosing
the quarterly information or annual financial statements:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt 21.3pt; text-align: justify">- Net debt/adjusted EBITDA equal to or lower
than 3.50;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt 21.3pt; text-align: justify">- Adjusted EBITDA/paid financial expenses
equal to or higher than 2.35;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 21.25pt; text-align: justify">They should be maintained for two (2) consecutive
quarters or not, for any four (4) consecutive quarters.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b><i>International Finance Corporation </i>(IFC)</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On July 27, 2022, the Company raised R$ <span id="xdx_90F_ecustom--RaisedDebentures_dm_c20220701__20220727_zqLDa7DjUbZ6" title="Raised debentures"><ix:nonFraction name="sbs:RaisedDebentures" contextRef="From2022-07-012022-07-27" format="ixt:numdotdecimal" decimals="0" scale="6" unitRef="BRL">760.0</ix:nonFraction> million</span>
with the International Finance Corporation (IFC).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The funds raised will be used to finance:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 6pt"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 21.3pt"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">the capital expenses related to the
New Pinheiros River program;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 6pt"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 21.3pt"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">the capital expenses to improve sanitation
in the S&#227;o Paulo coastal regions; and</span></td></tr></table>


<ix:exclude><!-- Field: Page; Sequence: 234 -->
    <div id="xdx_238_zXsxGwSOpb0d" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_230_z9nErKcVzjok" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->85<!-- Field: /Sequence -->&#160;</td></tr></table></div>
    <div id="xdx_23C_zOl3NnmxpSyg" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
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<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 6pt"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 21.3pt"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">the capital expenses to improve water
supply in municipalities of the S&#227;o Paulo coastal region and suburbs of the S&#227;o Paulo municipality. </span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The principal will be amortized in semi-annual payments
in April and October, starting in April 2023 and ending in April 2032. Interests mature semi-annually in October and April, starting in
October 2022 and ending in April 2032, at CDI + 2.0% p.a.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 6pt"><tr style="vertical-align: top">
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</span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt 21.3pt; text-align: justify">Calculated every quarter, when disclosing
the quarterly information or annual financial statements:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt 21.3pt; text-align: justify">- Net debt/adjusted EBITDA equal to or lower
than 3.50;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt 21.3pt; text-align: justify">- Adjusted EBITDA/paid financial expenses
equal to or higher than 2.35;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">They should be maintained for two (2) consecutive quarters
or not, for any four (4) consecutive quarters.</p>

<p style="font: 9.5pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Leases</b></p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 26.3pt">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 in the same proportion.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span id="xdx_901_ecustom--LeasePaymentPeriod_c20220101__20221231" title="Lease payment period"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="sbs:LeasePaymentPeriod">After startup, the lease payment period starts (240 monthly
installments), whose amount is periodically restated by contracted price index.</ix:nonNumeric></span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The amounts payable for the right of use of assets are
also recorded in this line (Note 15 (f)).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Financial
commitments - Covenants</b></p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 58.75pt">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The table below shows the more restrictive covenants
ratios as of December 31, 2022.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfRestrictiveCovenantsRatiosTableTextBlock"><table cellspacing="0" cellpadding="0" id="xdx_891_ecustom--SummaryOfRestrictiveCovenantsRatiosTableTextBlock_pn3n3_zblu2q9k8vZ5" summary="xdx: Disclosure - Borrowings and financing (Details 5)" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom; background-color: White">
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, the Company met the
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(d) &#160;&#160;&#160;&#160;&#160;&#160;&#160;Borrowings
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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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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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Financing resources contracted have specific purposes,
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(a)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>


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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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</ix:nonNumeric><p id="xdx_8AE_zzIFuCpPGWb6" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(b)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt">INSS (social security contribution)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--CurrentTaxLiabilities_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--SocialSecuritysContributionMember_pn3n3" title="Current tax liabilities" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentTaxLiabilities" contextRef="AsOf2022-12-31_custom_SocialSecuritysContributionMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">44,515</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 2.85pt">IRRF (withholding income tax)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--CurrentTaxLiabilities_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember_pn3n3" title="Current tax liabilities" style="text-align: right"><ix:nonFraction name="ifrs-full:CurrentTaxLiabilities" contextRef="AsOf2022-12-31_custom_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">63,361</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt">Other</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--CurrentTaxLiabilities_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--OtherTaxPayablesMember_pn3n3" title="Current tax liabilities" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:CurrentTaxLiabilities" contextRef="AsOf2022-12-31_custom_OtherTaxPayablesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">50,961</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--CurrentTaxLiabilities_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--OtherTaxPayablesMember_pn3n3" title="Current tax liabilities" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:CurrentTaxLiabilities" contextRef="AsOf2021-12-31_custom_OtherTaxPayablesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">55,797</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--CurrentTaxLiabilities_c20221231_pn3n3" title="Current tax liabilities" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="ifrs-full:CurrentTaxLiabilities" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">293,461</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--CurrentTaxLiabilities_c20211231_pn3n3" title="Current tax liabilities" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="ifrs-full:CurrentTaxLiabilities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">257,130</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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</ix:nonNumeric><p id="xdx_8A0_zNEC5Cq8uOX4" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On February 08, 2023, the Federal Supreme Court (STF)
unanimously decided that a final decision favorable to companies on taxes paid on a continuous base would lose its effects if the STF
later rules against it.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company analyzed the matter judged in this decision,
which covers Social Contribution on Net Profit, as well as other taxes that fit into the decision granted, and did not identify any impact
on the Financial Statements.</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DisclosureOfDeferredTaxesExplanatory"><p id="xdx_802_eifrs-full--DisclosureOfDeferredTaxesExplanatory_zgci3PrEpqn4" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; 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><span id="xdx_82F_z3mf6E1SfP0f">Deferred taxes and contributions</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 0.5in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(a)</b></span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Statement of financial position details</b></span></td></tr></table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>


<ix:exclude><!-- Field: Page; Sequence: 237 -->
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt"><span id="xdx_8B8_z0zdMJwp3dZh" style="display: none">Schedule of deferred taxes</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2021</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: justify; padding-left: 2.85pt">Deferred income tax assets</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 56%; text-align: justify; padding-left: 2.85pt">Provisions</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_pn3n3" title="Total deferred tax assets" style="width: 12%; text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2022-12-31_custom_TaxProvisionsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">560,404</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zpXLELonJHUj" title="Total deferred tax assets" style="width: 12%; text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2021-12-31_custom_TaxProvisionsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">503,374</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt">Pension obligations - G1</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_pn3n3" title="Total deferred tax assets" style="text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2022-12-31_custom_PensionObligationsG1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">141,606</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 2.85pt">Donations of underlying asset on concession agreements</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_pn3n3" title="Total deferred tax assets" style="text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2022-12-31_custom_DonationsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">46,088</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zZi1p16sgYGd" title="Total deferred tax assets" style="text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2021-12-31_custom_DonationsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">47,589</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt">Credit losses</td><td>&#160;</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)">
    <td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</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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  <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 1pt solid; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zVRUy0Ndnq14" title="Total deferred tax liabilities" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2022-12-31_custom_BorrowingCostsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">13,517</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zTAXf28DnDU" title="Total deferred tax liabilities" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2021-12-31_custom_BorrowingCostsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">14,556</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt">Total deferred tax liabilities</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231_zIKgDsRKY0lh" title="Total deferred tax liabilities" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,308,537</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231_zOqIT093fU6f" title="Total deferred tax liabilities" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,296,334</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt">Deferred tax assets (liabilities), net</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DeferredTaxLiabilityAsset_c20221231_pn3n3" title="Deferred tax assets (liabilities), net" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilityAsset" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">189,278</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231_zBKlzKaE4kH1" title="Deferred tax assets (liabilities), net" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilityAsset" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">283,739</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A5_zVcjuyxyJ041" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Realization</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfRealizationOfDeferredTaxesTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfRealizationOfDeferredTaxesTableTextBlock_pn3n3_zq04jJPcStZ2" summary="xdx: Disclosure - Deferred taxes and contributions (Details 1)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify"><span id="xdx_8BF_zivXMUBg6ee5" style="display: none">Schedule
of realization</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2021</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: justify">Deferred income tax assets</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 56%; text-align: justify">to be realized within 12 months</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedWithin12MonthsMember_pn3n3" title="Deferred income tax assets" style="width: 12%; text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2022-12-31_custom_RealizedWithin12MonthsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">318,965</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedAfter1YearMember_pn3n3" title="Deferred income tax assets" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2022-12-31_custom_RealizedAfter1YearMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">800,294</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedAfter1YearMember_zRypps3kKsYa" title="Deferred income tax assets" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2021-12-31_custom_RealizedAfter1YearMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">732,222</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</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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  <tr style="vertical-align: bottom; background-color: White">
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</ix:nonNumeric><p id="xdx_8AB_z5TKOGzqL0J2" style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<ix:exclude><!-- Field: Page; Sequence: 238 -->
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<ix:exclude><p id="xdx_23C_zcpFQxWUTou8" style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Changes</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

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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">
    <td style="text-align: left; padding-left: 2.85pt">Credit losses</td><td>&#160;</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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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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: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zKBDZSORzqf6" title="Deferred tax liabilities, changes" style="text-align: right"><ix:nonFraction name="sbs:DeferredTaxLiabilitiesChanges" contextRef="From2022-01-012022-12-31_custom_ConstructionMarginMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,756</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zWDyaKwxPwO6" title="Deferred income tax liabilities, ending" style="text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2022-12-31_custom_ConstructionMarginMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">43,323</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zFRZay167ATa" title="Deferred income tax liabilities, beginning" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2021-12-31_custom_BorrowingCostsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">14,556</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_z4oOMnlwor13" title="Deferred tax liabilities, changes" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:DeferredTaxLiabilitiesChanges" contextRef="From2022-01-012022-12-31_custom_BorrowingCostsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,039</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zCOq9jvNDXSg" title="Deferred income tax liabilities, ending" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2022-12-31_custom_BorrowingCostsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">13,517</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">Total</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231_zsXLlmEAkmkd" title="Deferred tax liabilities, changes" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:DeferredTaxLiabilitiesChanges" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">12,203</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231_zZW53Dk93E88" title="Deferred income tax liabilities, ending" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,308,537</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Deferred tax liabilities, net</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231_ziEQfFEK6qZf" title="Deferred tax assets (liabilities) net, beginning" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilityAsset" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">283,739</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98F_ecustom--DeferredTaxAssetsNetChanges_c20220101__20221231_zSCwsGicX1Ue" title="Deferred tax assets, net, changes" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="sbs:DeferredTaxAssetsNetChanges" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">94,461</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231_zXtv7dbluLA2" title="Deferred tax assets (liabilities) net, ending" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilityAsset" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">189,278</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
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<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<ix:exclude><p id="xdx_236_z5XIOTP3A6q5" style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p></ix:exclude>

<ix:exclude><p id="xdx_23F_zBysRstNmyHa" style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p></ix:exclude>


<ix:exclude><!-- Field: Page; Sequence: 239 -->
    <div id="xdx_237_zOhulu1pptf2" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_23F_zBKNfsKA61Z3" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->90<!-- Field: /Sequence -->&#160;</td></tr></table></div>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 46%; padding-left: 2.85pt">Provisions</td><td style="width: 5%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zAhoMUhr0E76" title="Deferred income tax assets, ending" style="width: 11%; text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2021-12-31_custom_TaxProvisionsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">503,374</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Pension obligations - G1</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zoSEH7Vu29La" title="Deferred income tax assets, beginning" style="text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2020-12-31_custom_PensionObligationsG1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">154,498</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_z9jXefxt2ll8" title="Deferred tax asset, changes" style="text-align: right"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_PensionObligationsG1Member" name="sbs:DeferredTaxAssetChanges">(3,921</ix:nonNumeric></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zAM9lK6QwRMc" title="Deferred income tax assets, ending" style="text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2021-12-31_custom_PensionObligationsG1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">150,577</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Donations of underlying asset on concession agreements</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zym89KAkm2Z" title="Deferred income tax assets, beginning" style="text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2020-12-31_custom_DonationsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">50,142</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zuaFIE0zSSf5" title="Deferred tax asset, changes" style="text-align: right"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_DonationsMember" name="sbs:DeferredTaxAssetChanges">(2,553</ix:nonNumeric></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zRwolM3CqwW2" title="Deferred income tax assets, ending" style="text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2021-12-31_custom_DonationsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">47,589</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Credit losses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zDZfHrZcvVy9" title="Deferred income tax assets, beginning" style="text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2020-12-31_custom_CreditLossesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">155,719</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zxztVJEYiIRk" title="Deferred tax asset, changes" style="text-align: right"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_CreditLossesMember" name="sbs:DeferredTaxAssetChanges">28,244</ix:nonNumeric></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zOk5v7Om8LGi" title="Deferred income tax assets, ending" style="text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2021-12-31_custom_CreditLossesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">183,963</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 2.85pt">Other</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_z0AjCZH9bWRl" title="Deferred income tax assets, beginning" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2020-12-31_custom_DeferredTaxesOtherMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">134,932</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zfL5mUkwP1D1" title="Deferred tax asset, changes" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonNumeric contextRef="From2021-01-012021-12-31_custom_DeferredTaxesOtherMember" name="sbs:DeferredTaxAssetChanges">(7,840</ix:nonNumeric></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zMdYnUxtZiXd" title="Deferred income tax assets, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2021-12-31_custom_DeferredTaxesOtherMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">127,092</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">Total</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231_z8IOdOBSdpI9" title="Deferred income tax assets, beginning" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">931,736</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--DeferredTaxAssetChanges_c20210101__20211231_zWPcXxHDziq1" title="Deferred tax asset, changes" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonNumeric contextRef="From2021-01-012021-12-31" name="sbs:DeferredTaxAssetChanges">80,859</ix:nonNumeric></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231_zXryC6ZZdUzh" title="Deferred income tax assets, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,012,595</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-left: 5.4pt">Deferred income tax liabilities</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Temporary difference on concession of intangible asset</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zVkvvSk1htN8" title="Deferred income tax liabilities, beginning" style="text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2020-12-31_ifrs-full_TemporaryDifferenceMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">388,675</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_znVBx8XxeCFh" title="Deferred tax liabilities, changes" style="text-align: right"><ix:nonFraction name="sbs:DeferredTaxLiabilitiesChanges" contextRef="From2021-01-012021-12-31_ifrs-full_TemporaryDifferenceMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">20,440</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zkGW84PHjx3h" title="Deferred income tax liabilities, ending" style="text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2021-12-31_ifrs-full_TemporaryDifferenceMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">368,235</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Capitalization of borrowing costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zI8Bp2WMEb89" title="Deferred income tax liabilities, beginning" style="text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2020-12-31_custom_CapitalizationBorrowingCostsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">390,211</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_z6YGQ8JLpVY9" title="Deferred tax liabilities, changes" style="text-align: right">(<ix:nonFraction name="sbs:DeferredTaxLiabilitiesChanges" contextRef="From2021-01-012021-12-31_custom_CapitalizationBorrowingCostsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">14,720</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zlKCG6B9BPx7" title="Deferred income tax liabilities, ending" style="text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2021-12-31_custom_CapitalizationBorrowingCostsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">404,931</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Profit on supply to governmental entities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zEuGAevqbTf" title="Deferred income tax liabilities, beginning" style="text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2020-12-31_custom_ProfitOnSupplyGovernmentEntitiesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">356,513</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zDh6mB9k9rm9" title="Deferred tax liabilities, changes" style="text-align: right"><ix:nonFraction name="sbs:DeferredTaxLiabilitiesChanges" contextRef="From2021-01-012021-12-31_custom_ProfitOnSupplyGovernmentEntitiesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,251</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zdH63HG4PTXj" title="Deferred income tax liabilities, ending" style="text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2021-12-31_custom_ProfitOnSupplyGovernmentEntitiesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">353,262</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Actuarial (gain)/loss &#8211; G1</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zmz6FsIt1Gfg" title="Deferred income tax liabilities, beginning" style="text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2020-12-31_custom_ActuarialGainLossG1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">48,979</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_z79Mupg5bz33" title="Deferred tax liabilities, changes" style="text-align: right">(<ix:nonFraction name="sbs:DeferredTaxLiabilitiesChanges" contextRef="From2021-01-012021-12-31_custom_ActuarialGainLossG1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">60,292</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zKW7qXOh9FNg" title="Deferred income tax liabilities, ending" style="text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2021-12-31_custom_ActuarialGainLossG1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">109,271</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Construction margin</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zMzcFOiRtOkc" title="Deferred income tax liabilities, beginning" style="text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2020-12-31_custom_ConstructionMarginMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">48,843</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zSGXZbtTx5De" title="Deferred tax liabilities, changes" style="text-align: right"><ix:nonFraction name="sbs:DeferredTaxLiabilitiesChanges" contextRef="From2021-01-012021-12-31_custom_ConstructionMarginMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,764</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zaIAWAZarPOj" title="Deferred income tax liabilities, ending" style="text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2021-12-31_custom_ConstructionMarginMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">46,079</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt">Borrowing costs</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zVsO1DJGJLaa" title="Deferred income tax liabilities, beginning" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2020-12-31_custom_BorrowingCostsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">19,231</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zOOXcppbbOra" title="Deferred tax liabilities, changes" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:DeferredTaxLiabilitiesChanges" contextRef="From2021-01-012021-12-31_custom_BorrowingCostsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">4,675</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zI2VNSpIyJgg" title="Deferred income tax liabilities, ending" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2021-12-31_custom_BorrowingCostsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">14,556</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">Total</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Deferred tax liabilities, net</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  </table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-weight: bold">Deferred income tax assets</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2019</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 46%; padding-left: 2.85pt">Provisions</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zQPvV7oxnOu1" title="Deferred income tax assets, beginning" style="width: 11%; text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2019-12-31_custom_TaxProvisionsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">366,673</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zhNAFEyZDRDc" title="Deferred income tax assets, ending" style="width: 11%; text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2020-12-31_custom_TaxProvisionsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">436,445</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Pension obligations - G1</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zaoqjb4Ntg9d" title="Deferred income tax assets, beginning" style="text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2019-12-31_custom_PensionObligationsG1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">157,998</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zjBmGPC8CJxf" title="Deferred tax asset, changes" style="text-align: right"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_PensionObligationsG1Member" name="sbs:DeferredTaxAssetChanges">(3,500</ix:nonNumeric></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_z0qyKBCKsDjk" title="Deferred income tax assets, ending" style="text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2020-12-31_custom_PensionObligationsG1Member" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">154,498</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Donations of underlying asset on concession agreements</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zEJcI4XIzDD2" title="Deferred income tax assets, beginning" style="text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2019-12-31_custom_DonationsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">51,818</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zXdXmEJiP1L5" title="Deferred tax asset, changes" style="text-align: right"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_DonationsMember" name="sbs:DeferredTaxAssetChanges">(1,676</ix:nonNumeric></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_z1Jw8EVVoPDg" title="Deferred income tax assets, ending" style="text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2020-12-31_custom_DonationsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">50,142</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Credit losses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zjzQiJPqROwk" title="Deferred income tax assets, beginning" style="text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2019-12-31_custom_CreditLossesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">145,622</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zRQb0sMmneqb" title="Deferred tax asset, changes" style="text-align: right"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_CreditLossesMember" name="sbs:DeferredTaxAssetChanges">10,097</ix:nonNumeric></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zLcBDFB1Vzi6" title="Deferred income tax assets, ending" style="text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2020-12-31_custom_CreditLossesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">155,719</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 2.85pt">Other</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zmNhHCF7v4si" title="Deferred income tax assets, beginning" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2019-12-31_custom_DeferredTaxesOtherMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">183,147</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zuRbBSPxlAIj" title="Deferred tax asset, changes" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_DeferredTaxesOtherMember" name="sbs:DeferredTaxAssetChanges">(48,215</ix:nonNumeric></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zxSu4XSM7NPj" title="Deferred income tax assets, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2020-12-31_custom_DeferredTaxesOtherMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">134,932</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">Total</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231_zvTdK8YpfPle" title="Deferred income tax assets, beginning" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2019-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">905,258</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--DeferredTaxAssetChanges_c20200101__20201231_zYBYOQNLIjkk" title="Deferred tax asset, changes" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonNumeric contextRef="From2020-01-012020-12-31" name="sbs:DeferredTaxAssetChanges">26,478</ix:nonNumeric></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231_zDznUjMDdASk" title="Deferred income tax assets, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:DeferredTaxAssets" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">931,736</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-left: 5.4pt">Deferred income tax liabilities</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Temporary difference on concession of intangible asset</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zNybKu7izLq6" title="Deferred income tax liabilities, beginning" style="text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2019-12-31_ifrs-full_TemporaryDifferenceMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">408,732</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zmA36sXiOtB2" title="Deferred tax liabilities, changes" style="text-align: right"><ix:nonFraction name="sbs:DeferredTaxLiabilitiesChanges" contextRef="From2020-01-012020-12-31_ifrs-full_TemporaryDifferenceMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">20,057</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_z5FgeresAlxa" title="Deferred income tax liabilities, ending" style="text-align: right">(<ix:nonFraction name="ifrs-full:DeferredTaxLiabilities" contextRef="AsOf2020-12-31_ifrs-full_TemporaryDifferenceMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">388,675</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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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: rgb(213,234,234)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<ix:exclude><!-- Field: Page; Sequence: 240 -->
    <div id="xdx_233_zqzoXQaaSgA3" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_237_zwYrRmcSSwNl" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->91<!-- Field: /Sequence -->&#160;</td></tr></table></div>
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<ix:exclude><p id="xdx_233_zA9AJGxUopCk" style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p></ix:exclude>

<ix:exclude><p id="xdx_23F_zYBKietad4al" style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p></ix:exclude>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom">
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</ix:nonNumeric><p id="xdx_8AF_zf5RtNwMoRtf" style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Reconciliation
of the effective tax rate</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>


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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"><span id="xdx_F07_za51XD5wdZz9" style="font-family: Georgia, Times, Serif; font-size: 10pt">(i)</span></td><td><span id="xdx_F1F_z4AzIEhl68t3" style="font-family: Georgia, Times, Serif; font-size: 10pt"><ix:footnote id="Footnote006134" xml:lang="en-US">Permanent difference related to the provision for actuarial liability
(Note 22 (ii) and (v)).</ix:footnote></span></td></tr></table>

</ix:nonNumeric><p id="xdx_8A1_zeSqG69IDtvi" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DisclosureOfProvisionsExplanatory"><p id="xdx_80E_eifrs-full--DisclosureOfProvisionsExplanatory_zxrDTqwB00ee" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; 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><span id="xdx_826_zrUSDQA3gYc4">Provisions</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"><b>(a)</b></td><td style="text-align: justify"><b>Lawsuits and proceedings that resulted in provisions</b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(I) Statement of financial position details</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 3.15.
The ultimate timing and amounts of the payments depends on the outcome of the court cases.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<ix:exclude><!-- Field: Page; Sequence: 242 -->
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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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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  <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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  <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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  </table>

</ix:nonNumeric><p id="xdx_8AD_zddrzGcP8jgf" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(II) Changes</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 28.35pt"><b>&#160;</b></p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfChangesInProvisionsTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfChangesInProvisionsTableTextBlock_pn3n3_z0pl3dHKH7E8" summary="xdx: Disclosure - Provisions (Details 1)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt"><span id="xdx_8B8_ztU4FxexLy0g" style="display: none">Schedule of changes in provisions</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2021</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Additional provisions</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Interest and inflation adjustment</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Use of the accrual</td><td style="padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: right"><b>Amounts not used(reversal)</b></td><td style="padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: right"><b>December 31,2022</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 40%; text-align: left; padding-left: 5.4pt">Customer claims (i)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98C_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zrwoPxixJ9ea" title="Provisions, beginning" style="width: 6%; text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2021-12-31_custom_CustomerClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">168,258</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" title="Interest and inflation adjustment" style="width: 6%; text-align: right"><ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions" contextRef="From2022-01-012022-12-31_custom_CustomerClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">21,316</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zCPMIcogCGLa" title="Use of the accrual" style="width: 6%; text-align: right">(<ix:nonFraction name="ifrs-full:ProvisionUsedOtherProvisions" contextRef="From2022-01-012022-12-31_custom_CustomerClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">29,363</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_znU62rdRkkU" title="Amounts not used (reversal)" style="width: 6%; text-align: right">(<ix:nonFraction name="ifrs-full:UnusedProvisionReversedOtherProvisions" contextRef="From2022-01-012022-12-31_custom_CustomerClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">21,446</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_985_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_z1RdXIVmulCb" title="Provisions, ending" style="width: 6%; text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2022-12-31_custom_CustomerClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">151,023</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Supplier claims (ii)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zX0pyGvk1sl5" title="Provisions, beginning" style="text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2021-12-31_custom_SupplierClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">477,854</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_ztvykD8jQkQ7" title="Additional provisions" style="text-align: right"><ix:nonFraction name="sbs:AdditionalProvisionOtherProvisions" contextRef="From2022-01-012022-12-31_custom_SupplierClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">78,481</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" title="Interest and inflation adjustment" style="text-align: right"><ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions" contextRef="From2022-01-012022-12-31_custom_SupplierClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">56,934</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_znL28fRShd6l" title="Use of the accrual" style="text-align: right">(<ix:nonFraction name="ifrs-full:ProvisionUsedOtherProvisions" contextRef="From2022-01-012022-12-31_custom_SupplierClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">309,321</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zw7J4vIul2C7" title="Amounts not used (reversal)" style="text-align: right">(<ix:nonFraction name="ifrs-full:UnusedProvisionReversedOtherProvisions" contextRef="From2022-01-012022-12-31_custom_SupplierClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">46,868</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zMSkpKgyCv27" title="Provisions, ending" style="text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2022-12-31_custom_SupplierClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">257,080</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 5.4pt">Other civil claims (iii)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zKap1yFRxIOl" title="Provisions, beginning" style="text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2021-12-31_custom_OtherCivilClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">95,601</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zhTnA9AAi4Gj" title="Additional provisions" style="text-align: right"><ix:nonFraction name="sbs:AdditionalProvisionOtherProvisions" contextRef="From2022-01-012022-12-31_custom_OtherCivilClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">22,485</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" title="Interest and inflation adjustment" style="text-align: right"><ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions" contextRef="From2022-01-012022-12-31_custom_OtherCivilClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">13,708</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zjz8uFFaRvmd" title="Use of the accrual" style="text-align: right">(<ix:nonFraction name="ifrs-full:ProvisionUsedOtherProvisions" contextRef="From2022-01-012022-12-31_custom_OtherCivilClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">9,248</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zqnG2iFW4mll" title="Amounts not used (reversal)" style="text-align: right">(<ix:nonFraction name="ifrs-full:UnusedProvisionReversedOtherProvisions" contextRef="From2022-01-012022-12-31_custom_OtherCivilClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">23,084</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_z9H1ySFXER9c" title="Provisions, ending" style="text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2022-12-31_custom_OtherCivilClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">99,462</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Tax claims (iv)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zXUvZsWfACkh" title="Provisions, beginning" style="text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2021-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">57,509</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zvTfGztadBXj" title="Additional provisions" style="text-align: right"><ix:nonFraction name="sbs:AdditionalProvisionOtherProvisions" contextRef="From2022-01-012022-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">18,216</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" title="Interest and inflation adjustment" style="text-align: right"><ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions" contextRef="From2022-01-012022-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">7,837</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z8ewlODar9l9" title="Use of the accrual" style="text-align: right">(<ix:nonFraction name="ifrs-full:ProvisionUsedOtherProvisions" contextRef="From2022-01-012022-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,568</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z9COauGXJ4rl" title="Amounts not used (reversal)" style="text-align: right">(<ix:nonFraction name="ifrs-full:UnusedProvisionReversedOtherProvisions" contextRef="From2022-01-012022-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,462</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zJFCAuBUxTR8" title="Provisions, ending" style="text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2022-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">79,532</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 5.4pt">Labor claims (v)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_z6nMliTnnbq9" title="Provisions, beginning" style="text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2021-12-31_custom_LaborClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">349,962</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zNc5nCAVM0p1" title="Additional provisions" style="text-align: right"><ix:nonFraction name="sbs:AdditionalProvisionOtherProvisions" contextRef="From2022-01-012022-12-31_custom_LaborClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">307,352</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" title="Interest and inflation adjustment" style="text-align: right"><ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions" contextRef="From2022-01-012022-12-31_custom_LaborClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">131,139</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zXg7g6hOCqnj" title="Use of the accrual" style="text-align: right">(<ix:nonFraction name="ifrs-full:ProvisionUsedOtherProvisions" contextRef="From2022-01-012022-12-31_custom_LaborClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">76,884</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_z4YwTICSAoHa" title="Amounts not used (reversal)" style="text-align: right">(<ix:nonFraction name="ifrs-full:UnusedProvisionReversedOtherProvisions" contextRef="From2022-01-012022-12-31_custom_LaborClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">57,292</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zVXAxLRiPSFb" title="Provisions, ending" style="text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2022-12-31_custom_LaborClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">654,277</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Environmental claims (vi)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zieMeDDOf5Mh" title="Provisions, beginning" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2021-12-31_custom_EnvironmentalClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">331,326</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zsFx2KWifsj8" title="Additional provisions" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:AdditionalProvisionOtherProvisions" contextRef="From2022-01-012022-12-31_custom_EnvironmentalClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">38,632</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 28.35pt"><b>&#160;</b></p>

<ix:exclude><p id="xdx_23E_zMWjvh5nQEuf" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 28.35pt"><b>&#160;</b></p></ix:exclude>

<ix:exclude><p id="xdx_23B_zVrY7rFxrj39" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 28.35pt"><b>&#160;</b></p></ix:exclude>


<ix:exclude><!-- Field: Page; Sequence: 243 -->
    <div id="xdx_233_z11M3vIRaoXa" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_23E_zVRjl69MPIk9" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->94<!-- Field: /Sequence -->&#160;</td></tr></table></div>
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    <!-- Field: /Page --></ix:exclude>

<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zauD5VTAxJa5" title="Use of the accrual" style="text-align: right">(<ix:nonFraction name="ifrs-full:ProvisionUsedOtherProvisions" contextRef="From2021-01-012021-12-31_custom_SupplierClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">71,238</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zYHYdiBq4oZ7" title="Amounts not used (reversal)" style="text-align: right">(<ix:nonFraction name="ifrs-full:UnusedProvisionReversedOtherProvisions" contextRef="From2021-01-012021-12-31_custom_SupplierClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">44,565</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zPNuSPZuvmY2" title="Provisions, ending" style="text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2021-12-31_custom_SupplierClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">477,854</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 5.4pt">Other civil claims (iii)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" title="Interest and inflation adjustment" style="text-align: right"><ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions" contextRef="From2021-01-012021-12-31_custom_OtherCivilClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">12,850</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zywWiPKUHN6b" title="Use of the accrual" style="text-align: right">(<ix:nonFraction name="ifrs-full:ProvisionUsedOtherProvisions" contextRef="From2021-01-012021-12-31_custom_OtherCivilClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">10,056</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zyf1qLNrggxa" title="Provisions, ending" style="text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2021-12-31_custom_OtherCivilClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">95,601</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Tax claims (iv)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zHpwsaS8ITZd" title="Provisions, beginning" style="text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2020-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">59,678</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z5WKNuYxISDc" title="Additional provisions" style="text-align: right"><ix:nonFraction name="sbs:AdditionalProvisionOtherProvisions" contextRef="From2021-01-012021-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">8,630</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" title="Interest and inflation adjustment" style="text-align: right"><ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions" contextRef="From2021-01-012021-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">8,054</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zgrOLNBFi2ga" title="Use of the accrual" style="text-align: right">(<ix:nonFraction name="ifrs-full:ProvisionUsedOtherProvisions" contextRef="From2021-01-012021-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">15,133</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zdaruPt9cSEa" title="Amounts not used (reversal)" style="text-align: right">(<ix:nonFraction name="ifrs-full:UnusedProvisionReversedOtherProvisions" contextRef="From2021-01-012021-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,720</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z35VjD8hlLW8" title="Provisions, ending" style="text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2021-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">57,509</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 5.4pt">Labor claims (v)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zutnsh9MRsAh" title="Provisions, beginning" style="text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2020-12-31_custom_LaborClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">316,880</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zXNMLbqtkfh9" title="Additional provisions" style="text-align: right"><ix:nonFraction name="sbs:AdditionalProvisionOtherProvisions" contextRef="From2021-01-012021-12-31_custom_LaborClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">100,245</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" title="Interest and inflation adjustment" style="text-align: right"><ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions" contextRef="From2021-01-012021-12-31_custom_LaborClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">36,373</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zbLsIUziDXN9" title="Use of the accrual" style="text-align: right">(<ix:nonFraction name="ifrs-full:ProvisionUsedOtherProvisions" contextRef="From2021-01-012021-12-31_custom_LaborClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">66,220</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zCNGK1CnU6hf" title="Amounts not used (reversal)" style="text-align: right">(<ix:nonFraction name="ifrs-full:UnusedProvisionReversedOtherProvisions" contextRef="From2021-01-012021-12-31_custom_LaborClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">37,316</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zzF5dadF02N2" title="Provisions, ending" style="text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2021-12-31_custom_LaborClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">349,962</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Environmental claims (vi)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zWrX3kSQFfOa" title="Provisions, beginning" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2020-12-31_custom_EnvironmentalClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">249,582</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zVRibbNuCZM1" title="Additional provisions" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:AdditionalProvisionOtherProvisions" contextRef="From2021-01-012021-12-31_custom_EnvironmentalClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">40,477</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" title="Interest and inflation adjustment" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions" contextRef="From2021-01-012021-12-31_custom_EnvironmentalClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">50,957</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zHUDGnDfL8B4" title="Use of the accrual" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:ProvisionUsedOtherProvisions" contextRef="From2021-01-012021-12-31_custom_EnvironmentalClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">33</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zi6wWIwip2Da" title="Amounts not used (reversal)" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:UnusedProvisionReversedOtherProvisions" contextRef="From2021-01-012021-12-31_custom_EnvironmentalClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">9,657</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zkb5q6uIpGr" title="Provisions, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2021-12-31_custom_EnvironmentalClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">331,326</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt">Subtotal</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zh7rJfhWDFp9" title="Provisions, beginning" style="text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2020-12-31_custom_SubtotalClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,283,662</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zkbvYi8xOJfh" title="Additional provisions" style="text-align: right"><ix:nonFraction name="sbs:AdditionalProvisionOtherProvisions" contextRef="From2021-01-012021-12-31_custom_SubtotalClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">289,960</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_pn3n3" title="Interest and inflation adjustment" style="text-align: right"><ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions" contextRef="From2021-01-012021-12-31_custom_SubtotalClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">228,707</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_z5qi1uyejgsl" title="Use of the accrual" style="text-align: right">(<ix:nonFraction name="ifrs-full:ProvisionUsedOtherProvisions" contextRef="From2021-01-012021-12-31_custom_SubtotalClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">193,652</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zKxLlOPIY8Oi" title="Amounts not used (reversal)" style="text-align: right">(<ix:nonFraction name="ifrs-full:UnusedProvisionReversedOtherProvisions" contextRef="From2021-01-012021-12-31_custom_SubtotalClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">128,167</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zuAxtA77Jcri" title="Provisions, ending" style="text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2021-12-31_custom_SubtotalClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,480,510</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Escrow deposits</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zSxCZYrnPBi3" title="Provisions, beginning" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:Provision" contextRef="AsOf2020-12-31_custom_EscrowDepositMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">31,360</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zftnKmQHgd48" title="Additional provisions" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:AdditionalProvisionOtherProvisions" contextRef="From2021-01-012021-12-31_custom_EscrowDepositMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">39,586</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_pn3n3" title="Interest and inflation adjustment" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions" contextRef="From2021-01-012021-12-31_custom_EscrowDepositMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">11,852</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--ProvisionUsedOtherProvision_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zWemDFrEflnk" title="Use of the accrual" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:ProvisionUsedOtherProvision" contextRef="From2021-01-012021-12-31_custom_EscrowDepositMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">48,805</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zMmlpFYy12kf" title="Provisions, ending" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:Provision" contextRef="AsOf2021-12-31_custom_EscrowDepositMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">32,017</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</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="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_ziUPvaWlgiI" title="Use of the accrual" style="text-align: right">(<ix:nonFraction name="ifrs-full:ProvisionUsedOtherProvisions" contextRef="From2020-01-012020-12-31_custom_SupplierClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">68,801</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 5.4pt">Other civil claims (iii)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zyuxvlJylb1" title="Additional provisions" style="text-align: right"><ix:nonFraction name="sbs:AdditionalProvisionOtherProvisions" contextRef="From2020-01-012020-12-31_custom_OtherCivilClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">15,944</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_z9YmJfCl4N1d" title="Use of the accrual" style="text-align: right">(<ix:nonFraction name="ifrs-full:ProvisionUsedOtherProvisions" contextRef="From2020-01-012020-12-31_custom_OtherCivilClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">23,009</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zatYRA1GgGY9" title="Provisions, ending" style="text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2020-12-31_custom_OtherCivilClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">86,083</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Tax claims (iv)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zgCrmy2WglLe" title="Provisions, beginning" style="text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2019-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">59,143</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zfWsLcqWuRXl" title="Additional provisions" style="text-align: right"><ix:nonFraction name="sbs:AdditionalProvisionOtherProvisions" contextRef="From2020-01-012020-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">4,333</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" title="Interest and inflation adjustment" style="text-align: right"><ix:nonFraction name="ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions" contextRef="From2020-01-012020-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,737</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zvsKXsXfDD3f" title="Use of the accrual" style="text-align: right">(<ix:nonFraction name="ifrs-full:ProvisionUsedOtherProvisions" contextRef="From2020-01-012020-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,875</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z7XnR49LNUjf" title="Amounts not used (reversal)" style="text-align: right">(<ix:nonFraction name="ifrs-full:UnusedProvisionReversedOtherProvisions" contextRef="From2020-01-012020-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">4,660</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zlGFYCpWAY59" title="Provisions, ending" style="text-align: right"><ix:nonFraction name="sbs:Provision" contextRef="AsOf2020-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">59,678</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 5.4pt">Labor claims (v)</td><td>&#160;</td>
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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="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_z7QMHxW0ciza" title="Amounts not used (reversal)" style="text-align: right">(<ix:nonFraction name="ifrs-full:UnusedProvisionReversedOtherProvisions" contextRef="From2020-01-012020-12-31_custom_SubtotalClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">142,909</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--ProvisionUsedOtherProvision_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zjFXS6GMNH1a" title="Use of the accrual" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:ProvisionUsedOtherProvision" contextRef="From2020-01-012020-12-31_custom_EscrowDepositMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">18,675</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  </table>

</ix:nonNumeric><p id="xdx_8A1_zf4EaD2nK8Z8" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<ix:exclude><p id="xdx_232_zpVb9w2GSWtc" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p></ix:exclude>

<ix:exclude><p id="xdx_23D_zGC3kA6QjEn4" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p></ix:exclude>


<ix:exclude><!-- Field: Page; Sequence: 244 -->
    <div id="xdx_235_z8mRthxKLdK1" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_23F_zCadPT1OfWFj" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->95<!-- Field: /Sequence -->&#160;</td></tr></table></div>
    <div id="xdx_232_zTmVmh27ansl" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Lawsuits
deemed as contingent liabilities</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock_pn3n3_zQYgJjDjp3a" summary="xdx: Disclosure - Provisions (Details 2)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify"><span id="xdx_8BE_zqgxLVkiiy1h" style="display: none">Lawsuits deemed as contingent liabilities</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</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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  <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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  </table>

</ix:nonNumeric><p id="xdx_8A1_zHSEubXBMw86" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Explanation
on the nature of main classes of lawsuits</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 64.35pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(i)</b></span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Customer claims </b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 38.25pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Refer mainly to lawsuits from customers claiming that
their tariffs should be equal to those of other consumer categories, lawsuits for reduction of sewage tariff due to system losses, consequently
requiring the refund of amounts charged by the Company, and lawsuits for reduction of tariff for being eligible to the Social Welfare
Entity category.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 64.35pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(ii)</b></span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Supplier claims</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 64.35pt"><b>(iii)</b></td><td style="text-align: justify"><b>Other civil claims</b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<ix:exclude><!-- Field: Page; Sequence: 245 -->
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    <div id="xdx_239_zv2VIp7egG98" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
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<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 64.35pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(iv)</b></span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Tax claims</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Municipality of S&#227;o Paulo, through Law 13,476/2022,
revoked the exemption of the service tax held by the Company until then and issued tax deficiency notices related to sewage services and
ancillary activities, in the adjusted amount of R$ <span id="xdx_901_ecustom--TaxDeficiencyNoticeRelatedToSewageServices_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" title="Tax deficiency notice related to sewage services"><ix:nonFraction name="sbs:TaxDeficiencyNoticeRelatedToSewageServices" contextRef="From2022-01-012022-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">957,199</ix:nonFraction></span> (R$ <span id="xdx_907_ecustom--TaxDeficiencyNoticeRelatedToSewageServices_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" title="Tax deficiency notice related to sewage services"><ix:nonFraction name="sbs:TaxDeficiencyNoticeRelatedToSewageServices" contextRef="From2021-01-012021-12-31_custom_TaxClaimMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">857,688</ix:nonFraction></span> as of December 31, 2021), which are currently subject to three
tax foreclosures. SABESP filed for a writ of mandamus against the revocation, which was denied. It also filed for provisional measures
and actions for annulment, aiming at the suspension of enforceability of the credits and annulment of the tax deficiency notices, as it
understands that notwithstanding the revocation of the exemption, sewage activities and ancillary activities are not on the list of activities
that may be taxed by the Municipality. Regarding the middle activities, the decision was partially favorable and SABESP&#8217;s appeal
was denied. SABESP filed a special appeal requesting a suspensive effect, which was not admitted at the origin. An interlocutory appeal
was filed with the Superior Court of Justice. The decision of the appeal filed was favorable to the Company. Special and extraordinary
appeals of the Municipality are pending decision. Regarding the middle activities, the decision was partially favorable and SABESP&#8217;s
appeal was denied. SABESP filed a special appeal requesting a suspensive effect, which was not admitted at the origin. An interlocutory
appeal was filed with the Superior Court of Justice. The Company deemed the lawsuit as contingent liabilities.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 64.35pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(v)</b></span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Labor claims</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, 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.</p>

<p style="font: 10pt/115% Georgia, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><td style="width: 64.35pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(vi)</b></span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Environmental claims</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#227;o Paulo &#8211; CESTESB and the Public Prosecution
Office of the State of S&#227;o Paulo, which aim at certain
obligations to do and not to do, with the provision of fines for non-compliance, and imposition of compensation for environmental damages
allegedly caused by the Company.</p>


<ix:exclude><!-- Field: Page; Sequence: 246 -->
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    <div id="xdx_233_zsNJiHUkKxye" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
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<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The main objects in which the Company is involved are:
a) blame SABESP for discharging or releasing sewage without proper treatment; b) invest in the water and sewage treatment system of the
municipality, under penalty of paying a fine; c) pay compensation for environmental damages; amongst others.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Other
concession-related legal proceedings </b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company is a party to concessions-related legal proceedings,
in which it challenges compensatory issues for the resumption of sanitation services by some municipalities or by the right to continue
operating said services.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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$ <span id="xdx_908_ecustom--IndemnitiesReceivable_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherConcessionRelatedLegalProceedingsMember_pn3n3" title="Indemnities receivable"><ix:nonFraction name="sbs:IndemnitiesReceivable" contextRef="AsOf2022-12-31_custom_OtherConcessionRelatedLegalProceedingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">27,539</ix:nonFraction></span> as December 31, 2022 (R$ <span id="xdx_907_ecustom--IndemnitiesReceivable_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherConcessionRelatedLegalProceedingsMember_pn3n3" title="Indemnities receivable"><ix:nonFraction name="sbs:IndemnitiesReceivable" contextRef="AsOf2021-12-31_custom_OtherConcessionRelatedLegalProceedingsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">27,539</ix:nonFraction></span> as of December 31, 2021), 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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Environmental
lawsuits with settlements</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">In 2022, the Company executed court agreements totaling
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<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(f) Guarantee insurance for escrow deposit</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On May 25, 2022, the Company executed an agreement effective
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insurance for escrow deposit is used in legal claims, where instead of immediately disbursing cash, the Company uses the guarantee provided
by the insurance until the end of these proceedings, limited to up to five years. As of December 31, 2022, R$ <span id="xdx_90C_ecustom--GuaranteeInsuranceForEscrowDepositRenewed_iI_dm_c20221231_zsXAY0qqQDT2" title="Guarantee insurance for escrow deposit renewed"><ix:nonFraction name="sbs:GuaranteeInsuranceForEscrowDepositRenewed" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="0" scale="6" unitRef="BRL">432.2</ix:nonFraction> million</span> was available
for use.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<ix:exclude><!-- Field: Page; Sequence: 247 -->
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</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DisclosureOfEmployeeBenefitsExplanatory"><p id="xdx_80C_eifrs-full--DisclosureOfEmployeeBenefitsExplanatory_zxAz5O1n8L74" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; 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><span id="xdx_82E_ziCs7aaXgyBi">Labor and social obligations</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:ScheduleOfEmployeesBenefits"><table cellpadding="0" cellspacing="0" id="xdx_880_ecustom--ScheduleOfEmployeesBenefits_pn3n3_zgaGQhG3i7l7" summary="xdx: Disclosure - Labor and social obligations (Details)" style="font: 10pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
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<tr style="vertical-align: bottom">
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  <tr id="xdx_401_ecustom--ProvisionForVacation_pn3n3_maTzckv_z9EEbh0O1Mr3" style="vertical-align: bottom; background-color: White">
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    <td style="text-align: justify; padding-left: 3.5pt">Healthcare plan (i)</td><td>&#160;</td>
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  <tr id="xdx_401_ecustom--ConsentDecreeTac_pn3n3_maTzckv_zAMOOeQZmAlj" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 3.5pt">Consent Decree (TAC)</td><td>&#160;</td>
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  <tr id="xdx_40B_ecustom--KnowledgeRetentionProgramPrc_pn3n3_maTzckv_z1ihajF99Gtj" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt">Knowledge Retention Program (PRC)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="sbs:KnowledgeRetentionProgramPrc" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,469</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 3.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Health
plan &#8211; Medical Assistance</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Benefits granted are paid after the event, free of choice,
and are sponsored by the contributions SABESP and the employees. In 2022, the Company contributed <span id="xdx_90D_ecustom--AverageGrossPayroll_pid_dp_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--HealthPlanMedicalAssistanceMember_zbADlyNpJnnl" title="Average gross payroll"><ix:nonFraction name="sbs:AverageGrossPayroll" contextRef="From2022-01-012022-12-31_custom_HealthPlanMedicalAssistanceMember" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">8.8</ix:nonFraction></span>%, on average, of gross payroll,
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(ii) Profit sharing </b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 the subsequent year.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:DisclosureOfPensionPlanLiabilitiesExplanatory"><p id="xdx_800_ecustom--DisclosureOfPensionPlanLiabilitiesExplanatory_zlvlPLIQmLU6" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"><b>22</b></td><td style="text-align: justify"><b><span id="xdx_822_zgBgOBdd4lG7">Pension plan obligations</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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), whereby only the latter is open for new adhesions. See the reconciliation expenses with such plans in item (v).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Statements of defined benefit plans</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Summary of pension obligations &#8211; Liabilities</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<ix:exclude><!-- Field: Page; Sequence: 248 -->
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt"><span id="xdx_8BE_z3azSWsqsRdi" style="display: none">Schedule of pension plan benefits</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">G0 Plan</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">G0 Plan</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</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)">
    <td style="font-size: 12pt; padding-left: 3.5pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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  </table>

</ix:nonNumeric><p id="xdx_8A3_z2IBCNBeQ5ok" style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Changes in Liabilities</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock_pn3n3_zRSOSLgywAK2" summary="xdx: Disclosure - Pension plan obligations (Details 1)" style="font: 7.5pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span id="xdx_8BA_zb0rPngnqzDl" style="display: none">Schedule of reconciliation of defined benefit obligations</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">G0 Plan</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 40%; text-align: left">Defined benefit obligation, beginning of the year</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zZRxn5GsrxRl" title="Defined benefit obligation, beginning" style="width: 6%; text-align: right">(<ix:nonFraction name="ifrs-full:DefinedBenefitObligationAtPresentValue" contextRef="AsOf2021-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">2,764,027</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Current service cost</td><td>&#160;</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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" title="Benefits paid" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:PaymentsFromPlanNetDefinedBenefitLiabilityAsset" contextRef="From2021-01-012021-12-31_custom_G0PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">185,386</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" title="Benefits paid" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:PaymentsFromPlanNetDefinedBenefitLiabilityAsset" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">358,000</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Defined benefit obligation, end of the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zyU8NlXy5tPl" title="Defined benefit obligation, ending" style="text-align: right">(<ix:nonFraction name="ifrs-full:DefinedBenefitObligationAtPresentValue" contextRef="AsOf2022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">2,715,388</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zbueJcBKCrKi" title="Defined benefit obligation, ending" style="text-align: right">(<ix:nonFraction name="ifrs-full:DefinedBenefitObligationAtPresentValue" contextRef="AsOf2022-12-31_custom_G0PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">2,002,075</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20220101__20221231_zLGpxTCuMkic" title="Defined benefit obligation, ending" style="text-align: right">(<ix:nonFraction name="ifrs-full:DefinedBenefitObligationAtPresentValue" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">4,717,463</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zMyaqcuq9K37" title="Defined benefit obligation, ending" style="text-align: right">(<ix:nonFraction name="ifrs-full:DefinedBenefitObligationAtPresentValue" contextRef="AsOf2021-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">2,764,027</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z253Oc0UjdE2" title="Defined benefit obligation, ending" style="text-align: right">(<ix:nonFraction name="ifrs-full:DefinedBenefitObligationAtPresentValue" contextRef="AsOf2021-12-31_custom_G0PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">2,192,062</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20210101__20211231_zdTWMUckF2ri" title="Defined benefit obligation, ending" style="text-align: right">(<ix:nonFraction name="ifrs-full:DefinedBenefitObligationAtPresentValue" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">4,956,089</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">Fair value of the plan&#8217;s assets, beginning of the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zdY9Dy6NqJci" title="Fair value of the plan&apos;s assets, beginning" style="text-align: right"><ix:nonFraction name="ifrs-full:PlanAssetsAtFairValue" contextRef="AsOf2021-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,634,427</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zKpCjg4TVGxa" title="Fair value of the plan&apos;s assets, beginning" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl6769">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zi6pxaOScErf" title="Fair value of the plan&apos;s assets, beginning" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl6775">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20210101__20211231_zwQENLzRuIo9" title="Fair value of the plan&apos;s assets, beginning" style="text-align: right"><ix:nonFraction name="ifrs-full:PlanAssetsAtFairValue" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,793,927</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Expected return of the plan&#8217;s assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z72tv02dGvJc" title="Expected return on the plan assets" style="text-align: right"><ix:nonFraction name="sbs:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets" contextRef="From2022-01-012022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">221,079</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zYQXX1HXqC6d" title="Expected return on the plan assets" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl6781">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20220101__20221231_zVZntYwuioG3" title="Expected return on the plan assets" style="text-align: right"><ix:nonFraction name="sbs:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">221,079</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zqNuwuLtXuVg" title="Expected return on the plan assets" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl6787">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20210101__20211231_zmMHs4rWhScj" title="Expected return on the plan assets" style="text-align: right"><ix:nonFraction name="sbs:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">184,687</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">Company&#8217;s contributions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Expected Company&apos;s contributions" style="text-align: right"><ix:nonFraction name="sbs:EstimateOfContributionsExpectedToBePaidToPlanByCompany" contextRef="From2022-01-012022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">39,377</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_c20220101__20221231_pn3n3" title="Expected Company&apos;s contributions" style="text-align: right"><ix:nonFraction name="sbs:EstimateOfContributionsExpectedToBePaidToPlanByCompany" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">39,377</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z4uXmABP6Pg3" title="Expected Company&apos;s contributions" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl6799">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_c20210101__20211231_pn3n3" title="Expected Company&apos;s contributions" style="text-align: right"><ix:nonFraction name="sbs:EstimateOfContributionsExpectedToBePaidToPlanByCompany" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">35,368</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Participant&#8217;s contributions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Expected participants&apos; contributions" style="text-align: right"><ix:nonFraction name="ifrs-full:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset" contextRef="From2022-01-012022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">34,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zcoo1v8dxbRb" title="Expected participants&apos; contributions" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl6805">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" title="Expected participants&apos; contributions" style="text-align: right"><ix:nonFraction name="ifrs-full:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">34,000</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Expected participants&apos; contributions" style="text-align: right"><ix:nonFraction name="ifrs-full:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset" contextRef="From2021-01-012021-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">30,551</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zGmXK3GfRvJl" title="Expected participants&apos; contributions" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl6811">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" title="Expected participants&apos; contributions" style="text-align: right"><ix:nonFraction name="ifrs-full:ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">30,551</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">Benefits paid</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Benefits paid" style="text-align: right">(<ix:nonFraction name="sbs:PaymentFromPlanNetDefinedBenefitLiabilityAsset" contextRef="From2022-01-012022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">188,778</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zNgEeCeQLoX" title="Benefits paid" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl6817">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" title="Benefits paid" style="text-align: right">(<ix:nonFraction name="sbs:PaymentFromPlanNetDefinedBenefitLiabilityAsset" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">188,778</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Benefits paid" style="text-align: right">(<ix:nonFraction name="sbs:PaymentFromPlanNetDefinedBenefitLiabilityAsset" contextRef="From2021-01-012021-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">172,614</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z9BOejnx4xue" title="Benefits paid" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl6823">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" title="Benefits paid" style="text-align: right">(<ix:nonFraction name="sbs:PaymentFromPlanNetDefinedBenefitLiabilityAsset" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">172,614</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt">Actuarial gains/(losses) recorded as other comprehensive income</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Actuarial gains/(losses) included in other comprehensive income (loss)" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" contextRef="From2022-01-012022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">172,833</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zK3R3M3nQaoh" title="Actuarial gains/(losses) included in other comprehensive income (loss)" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl6829">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20220101__20221231_pn3n3" title="Actuarial gains/(losses) included in other comprehensive income (loss)" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">172,833</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Actuarial gains/(losses) included in other comprehensive income (loss)" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" contextRef="From2021-01-012021-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">237,492</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zAB9CHMm6Ox2" title="Actuarial gains/(losses) included in other comprehensive income (loss)" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl6835">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20210101__20211231_pn3n3" title="Actuarial gains/(losses) included in other comprehensive income (loss)" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">237,492</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 1pt">Fair value of the plan&#8217;s assets, end of the year</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zq8Wlw4ABEL1" title="Fair value of the plan&apos;s assets, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:PlanAssetsAtFairValue" contextRef="AsOf2022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,567,272</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zWBci0kpn1N" title="Fair value of the plan&apos;s assets, ending" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl6841">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20220101__20221231_zZvuIfn8EMb7" title="Fair value of the plan&apos;s assets, ending" style="border-bottom: Black 1pt solid; text-align: right"><ix:nonFraction name="ifrs-full:PlanAssetsAtFairValue" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,567,272</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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</ix:nonNumeric><p id="xdx_8AE_zpTuQVNwrXL1" style="margin-top: 0; margin-bottom: 0">&#160;</p>


<ix:exclude><!-- Field: Page; Sequence: 249 -->
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<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Changes in equity - Other comprehensive income</b></p>

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<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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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)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 3.5pt">Equity valuation adjustments</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" title="Valuation adjustments to equity" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans" contextRef="From2022-01-012022-12-31_custom_G0PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">161,766</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><p id="xdx_8AE_zVzE6cgU4Tl7" style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"><b>The amounts recognized in the year are as follows:</b></p>

<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock_pn3n3_zX0vlNx8l7ai" summary="xdx: Disclosure - Pension plan obligations (Details 3)" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span id="xdx_8B5_zyS1AxxNNuNd" style="display: none">Schedule of amounts recognized in income statement</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2020</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">G0 Plan</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">G1 Plan</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">G0 Plan</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">G1 Plan</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">G0 Plan</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_980_ecustom--CurrentServiceCostEmployeeBenefits_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" title="Cost of service, net" style="width: 4%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl6966">&#8212;</span>&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98C_ecustom--CurrentServiceCostEmployeeBenefits_c20210101__20211231_pn3n3" title="Cost of service, net" style="width: 4%; text-align: right"><ix:nonFraction name="sbs:CurrentServiceCostEmployeeBenefits" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,227</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_ecustom--CurrentServiceCostEmployeeBenefits_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" title="Cost of service, net" style="width: 4%; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl6972">&#8212;</span>&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98A_ecustom--CurrentServiceCostEmployeeBenefits_c20200101__20201231_pn3n3" title="Cost of service, net" style="width: 4%; text-align: right"><ix:nonFraction name="sbs:CurrentServiceCostEmployeeBenefits" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">4,608</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Interest cost rates</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--InterestCostRateEmployeeBenefits_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Interest cost rates" style="text-align: right"><ix:nonFraction name="sbs:InterestCostRateEmployeeBenefits" contextRef="From2022-01-012022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">231,745</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--InterestCostRateEmployeeBenefits_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" title="Interest cost rates" style="text-align: right"><ix:nonFraction name="sbs:InterestCostRateEmployeeBenefits" contextRef="From2022-01-012022-12-31_custom_G0PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">176,953</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--InterestCostRateEmployeeBenefits_c20220101__20221231_pn3n3" title="Interest cost rates" style="text-align: right"><ix:nonFraction name="sbs:InterestCostRateEmployeeBenefits" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">408,698</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--InterestCostRateEmployeeBenefits_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Interest cost rates" style="text-align: right"><ix:nonFraction name="sbs:InterestCostRateEmployeeBenefits" contextRef="From2021-01-012021-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">205,707</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--InterestCostRateEmployeeBenefits_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" title="Interest cost rates" style="text-align: right"><ix:nonFraction name="sbs:InterestCostRateEmployeeBenefits" contextRef="From2021-01-012021-12-31_custom_G0PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">158,244</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--InterestCostRateEmployeeBenefits_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Interest cost rates" style="text-align: right"><ix:nonFraction name="sbs:InterestCostRateEmployeeBenefits" contextRef="From2020-01-012020-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">208,485</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--InterestCostRateEmployeeBenefits_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" title="Interest cost rates" style="text-align: right"><ix:nonFraction name="sbs:InterestCostRateEmployeeBenefits" contextRef="From2020-01-012020-12-31_custom_G0PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">206,262</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--InterestCostRateEmployeeBenefits_c20200101__20201231_pn3n3" title="Interest cost rates" style="text-align: right"><ix:nonFraction name="sbs:InterestCostRateEmployeeBenefits" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">414,747</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">Expected return on the plan&#8217;s assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Expected return on the plan&apos;s assets" style="text-align: right">(<ix:nonFraction name="ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" contextRef="From2022-01-012022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">221,079</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zVLdKFkxFXa9" title="Expected return on the plan&apos;s assets" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl6996">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" title="Expected return on the plan&apos;s assets" style="text-align: right">(<ix:nonFraction name="ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">221,079</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Expected return on the plan&apos;s assets" style="text-align: right">(<ix:nonFraction name="ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" contextRef="From2021-01-012021-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">184,687</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zh34TtaghrLa" title="Expected return on the plan&apos;s assets" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl7002">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" title="Expected return on the plan&apos;s assets" style="text-align: right">(<ix:nonFraction name="ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">184,687</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Expected return on the plan&apos;s assets" style="text-align: right">(<ix:nonFraction name="ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" contextRef="From2020-01-012020-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">187,317</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" title="Expected return on the plan&apos;s assets" style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl7008">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20200101__20201231_pn3n3" title="Expected return on the plan&apos;s assets" style="text-align: right">(<ix:nonFraction name="ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">187,317</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt">Amount received from State of S&#227;o Paulo (undisputed)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--AmountReceivedFromGESP_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z6K7l9fTLUJg" title="Amount received from State of Sao Paulo (undisputed)" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl7012">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--AmountReceivedFromGESP_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" title="Amount received from State of Sao Paulo (undisputed)" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:AmountReceivedFromGESP" contextRef="From2022-01-012022-12-31_custom_G0PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">98,174</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--AmountReceivedFromGESP_c20220101__20221231_pn3n3" title="Amount received from State of Sao Paulo (undisputed)" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:AmountReceivedFromGESP" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">98,174</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--AmountReceivedFromGESP_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Amount received from State of Sao Paulo (undisputed)" style="border-bottom: Black 1pt solid; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl7018">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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</ix:nonNumeric><p id="xdx_8AC_zZgzDyMnTZVg" style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Obligations&#8217; maturity:</b></p>

<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>


<ix:exclude><!-- Field: Page; Sequence: 250 -->
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>
<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:ObligationsMaturityTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ObligationsMaturityTableTextBlock_pn3n3_zSo0lpYqICk2" summary="xdx: Disclosure - Pension plan obligations (Details 4)" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</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="text-align: left">&#160;</td><td id="xdx_980_ecustom--OtherShorttermEmployeeBenefitsTwoYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zJTjUTGllGZi" title="Payment of benefits expected in 2024" style="text-align: right"><ix:nonFraction name="sbs:OtherShorttermEmployeeBenefitsTwoYear" contextRef="From2022-01-012022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">200,740</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</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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  <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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  </table>

</ix:nonNumeric><p id="xdx_8AC_z9NE9ELe9bqk" style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>Actuarial assumptions:</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfActuarialAssumptionsTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfActuarialAssumptionsTableTextBlock_pn3n3_zDBmamiPvgO7" summary="xdx: Disclosure - Pension plan obligations (Details 5)" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 3.5pt">Nominal rate of salary growth</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_90C_ecustom--ActuarialAssumptionOfMortalityRates2_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Mortality table"><ix:nonNumeric contextRef="From2020-01-012020-12-31_custom_G0PlanMember" name="sbs:ActuarialAssumptionOfMortalityRates2">AT-2000</ix:nonNumeric></span></span></td><td style="text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A2_zPBUrFs94RR3" style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Sensitivity analysis</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Sensitivity analysis of the defined benefit pension plan
as of December 31, 2022 regarding the changes in the main assumptions are:</p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock"><table cellspacing="0" cellpadding="0" id="xdx_899_ecustom--SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock_pn3n3_zcwPR8QOhVw7" summary="xdx: Disclosure - Pension plan obligations (Details 6)" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="padding-right: 3.5pt; padding-left: 3.5pt"><span id="xdx_8B7_zyyJld63WwLd" style="display: none">Sensitivity analysis of the defined benefit pension plan assumptions</span></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%">&#160;</td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%">&#160;</td>
    <td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><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="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><b>Assumption</b></p></td>
    <td style="width: 16%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><b>Change in the
    assumption</b></p></td>
    <td style="width: 33%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><b>G1</b></p></td>
    <td style="width: 36%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><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="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center">Discount rate</p></td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%">Increase of 1.0%</span></td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_90C_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_DiscountRateMember_custom_IncreaseOfOnePercentMember_custom_G1PlanMember" name="sbs:ImpactOnPresentValueOfDefinedBenefitObligations">Decrease of R$&#160;215,825</ix:nonNumeric></span></span></td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_90D_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_DiscountRateMember_custom_IncreaseOfOnePercentMember_custom_G0PlanMember" name="sbs:ImpactOnPresentValueOfDefinedBenefitObligations">Decrease of R$&#160;159,129</ix:nonNumeric></span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center">Decrease of 1.0%</p></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><span id="xdx_901_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_DiscountRateMember_custom_DecreaseOfOnePercentMember_custom_G1PlanMember" name="sbs:ImpactOnPresentValueOfDefinedBenefitObligations">Increase of R$&#160;234,447</ix:nonNumeric></span></p></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><span id="xdx_900_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_DiscountRateMember_custom_DecreaseOfOnePercentMember_custom_G0PlanMember" name="sbs:ImpactOnPresentValueOfDefinedBenefitObligations">Increase of R$&#160;172,859</ix:nonNumeric></span></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="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center">Life expectation</p></td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%">Increase of 1 year</span></td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_90E_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LifeExpectationMember_custom_IncreaseOfOneYearMember_custom_G1PlanMember" name="sbs:ImpactOnPresentValueOfDefinedBenefitObligations">Increase of R$&#160;59,778</ix:nonNumeric></span></span></td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_90D_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LifeExpectationMember_custom_IncreaseOfOneYearMember_custom_G0PlanMember" name="sbs:ImpactOnPresentValueOfDefinedBenefitObligations">Increase of R$&#160;83,050</ix:nonNumeric></span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center">Decrease of 1 year</p></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><span id="xdx_901_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LifeExpectationMember_custom_DecreaseOfOneYearMember_custom_G1PlanMember" name="sbs:ImpactOnPresentValueOfDefinedBenefitObligations">Decrease of R$&#160;58,505</ix:nonNumeric></span></p></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><span id="xdx_90E_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_LifeExpectationMember_custom_DecreaseOfOneYearMember_custom_G0PlanMember" name="sbs:ImpactOnPresentValueOfDefinedBenefitObligations">Decrease of R$&#160;79,449</ix:nonNumeric></span></p></td></tr>
  </table>

<ix:exclude><!-- Field: Page; Sequence: 251 -->
    <div id="xdx_23C_zPWjvck4KxYh" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_230_zgqtBsMCH76a" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->102<!-- Field: /Sequence -->&#160;</td></tr></table></div>
    <div id="xdx_232_z9qz4jqhLgtk" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 12pt Arial, Helvetica, Sans-Serif; 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; background-color: rgb(213,234,234)">
    <td rowspan="2" style="width: 15%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center">Wage growth rate</p></td>
    <td style="width: 16%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%">Increase of 1.0%</span></td>
    <td style="width: 33%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_903_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--WageIncreaseRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_WageIncreaseRateMember_custom_IncreaseOfOnePercentMember_custom_G1PlanMember" name="sbs:ImpactOnPresentValueOfDefinedBenefitObligations">Increase of R$&#160;38,898</ix:nonNumeric></span></span></td>
    <td style="width: 36%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_904_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--WageIncreaseRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_WageIncreaseRateMember_custom_IncreaseOfOnePercentMember_custom_G0PlanMember" name="sbs:ImpactOnPresentValueOfDefinedBenefitObligations">Increase of R$&#160;894</ix:nonNumeric></span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center">Decrease of 1.0%</p></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><span id="xdx_90F_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--WageIncreaseRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_WageIncreaseRateMember_custom_DecreaseOfOnePercentMember_custom_G1PlanMember" name="sbs:ImpactOnPresentValueOfDefinedBenefitObligations">Decrease of R$&#160;40,755</ix:nonNumeric></span></p></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><span id="xdx_90C_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--WageIncreaseRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_WageIncreaseRateMember_custom_DecreaseOfOnePercentMember_custom_G0PlanMember" name="sbs:ImpactOnPresentValueOfDefinedBenefitObligations">Decrease of R$&#160;937</ix:nonNumeric></span></p></td></tr>
  </table>
</ix:nonNumeric><p id="xdx_8A8_z8uHKKVMlayc" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"></td><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, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Managed by Sabesprev, this defined benefit
plan (&#8220;G1 Plan&#8221;), receives similar contributions established in a plan of subsidy of actuarial study of Sabesprev, as follows:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 3pt"><tr style="vertical-align: top">
<td style="width: 17.85pt"></td><td style="width: 17.85pt"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span id="xdx_902_ecustom--DescriptionOfDefinedBenefitPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Description of defined benefit plan"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_G1PlanMember" name="sbs:DescriptionOfDefinedBenefitPlan">0.99% of the portion of the salary of
participation up to 20 salaries; and</ix:nonNumeric></span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 3pt"><tr style="vertical-align: top">
<td style="width: 17.85pt"></td><td style="width: 17.85pt"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span id="xdx_900_ecustom--DescriptionOfDefinedBenefitPlan1_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zWOcUQOGZvb8" title="Description of defined benefit plan1"><ix:nonNumeric contextRef="From2022-01-012022-12-31_custom_G1PlanMember" name="sbs:DescriptionOfDefinedBenefitPlan1">8.39% of the surplus, if any, of the
portion of the salary of participation over 20 salaries.</ix:nonNumeric></span></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The active participants as of December 31,
2022 totaled <span id="xdx_909_eifrs-full--NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits_uNumber_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zmqV4bmJdRDa" title="Number of participants of retirement benefit plan receiving benefits"><ix:nonFraction name="ifrs-full:NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits" contextRef="From2022-01-012022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Number">2,843</ix:nonFraction></span> (<span id="xdx_902_eifrs-full--NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits_uNumber_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_znvcpmi5vjw9" title="Number of participants of retirement benefit plan receiving benefits"><ix:nonFraction name="ifrs-full:NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits" contextRef="From2021-01-012021-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Number">2,930</ix:nonFraction></span> as of December 31, 2021), while inactive participants were <span id="xdx_904_ecustom--NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits_uNumber_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z6LfCLGKr7Lg" title="Number of participants of retirement benefit plan not receiving benefits"><ix:nonFraction name="sbs:NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits" contextRef="From2022-01-012022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Number">8,089</ix:nonFraction></span> (<span id="xdx_90B_ecustom--NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits_uNumber_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zmZmdXw6Q5j9" title="Number of participants of retirement benefit plan not receiving benefits"><ix:nonFraction name="sbs:NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits" contextRef="From2021-01-012021-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="INF" unitRef="Number">8,109</ix:nonFraction></span> as of December 31, 2021).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The contributions of the Company and participants
of the G1 Plan in 2022 were R$&#160;<span id="xdx_901_eifrs-full--ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zhioNNhZ3K8j" title="Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer"><ix:nonFraction name="ifrs-full:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset" contextRef="From2022-01-012022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">39,377</ix:nonFraction></span> (R$&#160;<span id="xdx_90A_eifrs-full--ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer"><ix:nonFraction name="ifrs-full:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset" contextRef="From2021-01-012021-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">35,368</ix:nonFraction></span> in 2021) and R$&#160;<span id="xdx_900_ecustom--ContributionParticipants_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Contribution participants"><ix:nonFraction name="sbs:ContributionParticipants" contextRef="From2022-01-012022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">34,000</ix:nonFraction></span> (R$&#160;<span id="xdx_906_ecustom--ContributionParticipants_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Contribution participants"><ix:nonFraction name="sbs:ContributionParticipants" contextRef="From2021-01-012021-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">30,551</ix:nonFraction></span> in 2021), respectively. Of this
amount, the Company and the participants made payments referring to the actuarial deficit in the amounts of R$&#160;<span id="xdx_90B_ecustom--ActuarialDeficit_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Actuarial deficit"><ix:nonFraction name="sbs:ActuarialDeficit" contextRef="From2022-01-012022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">31,556</ix:nonFraction></span> and R$&#160;<span id="xdx_90B_ecustom--ActuarialDeficit_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Actuarial deficit"><ix:nonFraction name="sbs:ActuarialDeficit" contextRef="From2021-01-012021-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">26,168</ix:nonFraction></span>,
respectively, in 2021 (R$&#160;<span id="xdx_902_ecustom--ActuarialDeficitParticipants_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Actuarial deficit participants"><ix:nonFraction name="sbs:ActuarialDeficitParticipants" contextRef="From2022-01-012022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">28,829</ix:nonFraction></span> and R$&#160;<span id="xdx_900_ecustom--ActuarialDeficitParticipants_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Actuarial deficit participants"><ix:nonFraction name="sbs:ActuarialDeficitParticipants" contextRef="From2021-01-012021-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">23,609</ix:nonFraction></span>, respectively, in 2021).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Estimated expenses for the coming year</b></p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock_pn3n3_z3CCuaKOOvN1" summary="xdx: Disclosure - Pension plan obligations (Details 7)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 14.2pt"><span id="xdx_8BE_zldbUwdhpdMe" style="display: none">Estimated expenses</span> </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 70%; text-align: left; padding-left: 14.2pt">Cost of services, net</td><td style="width: 10%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_985_ecustom--EstimateOfContributionExpectedToBePaidToPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Cost of services, net" style="width: 18%; text-align: right"><ix:nonFraction name="sbs:EstimateOfContributionExpectedToBePaidToPlan" contextRef="From2022-01-012022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">5,997</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 14.2pt">Regular and extraordinary contributions expected from participants</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 14.2pt">Interest costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--EstimateOfContributionsExpectedToBePaidToPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Interest costs" style="text-align: right"><ix:nonFraction name="ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan" contextRef="From2022-01-012022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">307,777</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 14.2pt">Net profitability on financial assets</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--NetProfitabilityOnFinancialAssets_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Net profitability on financial assets" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="sbs:NetProfitabilityOnFinancialAssets" contextRef="From2022-01-012022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">294,788</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 14.2pt">Expenditures to be recognized by the employer</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_984_ecustom--ExpensesToBeRecognizedByEmployer_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Expenditures to be recognized by the employer" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="sbs:ExpensesToBeRecognizedByEmployer" contextRef="From2022-01-012022-12-31_custom_G1PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">17,535</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A3_zeEmsmbdKuLb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Plan&#8217;s assets</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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</p>


<ix:exclude><!-- Field: Page; Sequence: 252 -->
    <div id="xdx_232_zPOnetOLsbu8" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_230_zQISr3QECcTh" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->103<!-- Field: /Sequence -->&#160;</td></tr></table></div>
    <div id="xdx_234_zMaQ6GKHuu3h" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">and independent financial advisors:</p>

<p style="font: 12pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfPlanAssetsTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfPlanAssetsTableTextBlock_pn3n3_z76410wu968j" summary="xdx: Disclosure - Pension plan obligations (Details 8)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt"><span id="xdx_8BB_zrn86gM5tDGc" style="display: none">Schedule Of Plans Assets</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 40%; text-align: left; padding-left: 3.5pt">Total fixed income</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--InvestmentFundsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20221231_z9PfuxW8qd9f" title="Total fixed income" style="width: 10%; text-align: right"><ix:nonFraction name="ifrs-full:InvestmentFundsAmountContributedToFairValueOfPlanAssets" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,804,550</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--InvestmentFundsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20211231_zvrW0q9BQ4Wb" title="Total fixed income" style="width: 10%; text-align: right"><ix:nonFraction name="ifrs-full:InvestmentFundsAmountContributedToFairValueOfPlanAssets" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,613,153</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 10%; text-align: right"><span id="xdx_90E_ecustom--PercentageOfTotalFixedIncome_iI_pid_dp_c20211231_z3rgsV2UKoqd" title="Percentage of total fixed income"><ix:nonFraction name="sbs:PercentageOfTotalFixedIncome" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">61.2</ix:nonFraction></span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt">Total equities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--EquityInstrumentsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20221231_zqg5XnrTIi2f" title="Total equities" style="text-align: right"><ix:nonFraction name="ifrs-full:EquityInstrumentsAmountContributedToFairValueOfPlanAssets" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">136,582</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--EquityInstrumentsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20211231_ztcf2T2GIi58" title="Total equities" style="text-align: right"><ix:nonFraction name="ifrs-full:EquityInstrumentsAmountContributedToFairValueOfPlanAssets" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">261,665</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_905_ecustom--PercentageOfTotalEquities_iI_pid_dp_c20211231_z0AJW3RyxIJk" title="Percentage of total equities"><ix:nonFraction name="sbs:PercentageOfTotalEquities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">9.9</ix:nonFraction></span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 3.5pt">Total structured investments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--StructuredDebtAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20221231_zxGljvIc9qTe" title="Total structured investments" style="text-align: right"><ix:nonFraction name="ifrs-full:StructuredDebtAmountContributedToFairValueOfPlanAssets" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">498,825</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_900_ecustom--PercentageOfTotalStructuredInvestments_iI_pid_dp_c20221231_zmMPxW8uZUI6" title="Percentage of total structured investments"><ix:nonFraction name="sbs:PercentageOfTotalStructuredInvestments" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">19.4</ix:nonFraction></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--StructuredDebtAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20211231_zBpl4HYqW3jd" title="Total structured investments" style="text-align: right"><ix:nonFraction name="ifrs-full:StructuredDebtAmountContributedToFairValueOfPlanAssets" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">599,970</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_ecustom--PercentageOfTotalStructuredInvestments_iI_pid_dp_c20211231_zchUlfJYYyp8" title="Percentage of total structured investments"><ix:nonFraction name="sbs:PercentageOfTotalStructuredInvestments" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">22.8</ix:nonFraction></span></td><td style="text-align: left">&#160;</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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</ix:nonNumeric><p id="xdx_8AA_zyAnT88iYp9d" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify">ii) derivative instruments must be used for
hedge.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify">i) day-trade operations will not be permitted;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify">ii) sale of uncovered share is prohibited;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify">iii) swap operations without guarantee are
prohibited</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On December 21, 2022, SABESP and SABESPREV, mutually
agreed to execute an Admission of Debt Instrument, where SABESP recognizes as legitimate, valid, net, certain, and enforceable the debt
related to its share of responsibility in the balancing of the deficit of SABESPREV&#8217;s Basic Benefits Plan (G1 Plan), collateralizing
the Contract for Revenue Binding and Assignment of Credit Transfer, executed between the parties on February 9, 2023.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;G0 Plan
</b></p>


<ix:exclude><!-- Field: Page; Sequence: 253 -->
    <div id="xdx_23E_zaWRYZXo1Sl5" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_23B_zCUKxdEfAqWf" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->104<!-- Field: /Sequence -->&#160;</td></tr></table></div>
    <div id="xdx_230_zH1Ml9EvSygl" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 &#34;G0 Plan &#34;. 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 in the &#8220;Accounts receivable from related parties&#8221;
line, limited to the amounts considered virtually certain that will be reimbursed by the State of S&#227;o Paulo.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The number of active participants of Plan - Go as of
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<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>Estimated expenses for 2023</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfExpenseRelatedToDefinedBenefitPlanUnfundedTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfExpenseRelatedToDefinedBenefitPlanUnfundedTableTextBlock_pn3n3_z7L9319idDi8" summary="xdx: Disclosure - Pension plan obligations (Details 9)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt"><span id="xdx_8B7_zeCJfmwoICSi" style="display: none">&#160;Estimated expenses for 2023</span></td><td style="font-size: 12pt">&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</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; width: 1%; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--EstimateOfContributionsExpectedToBePaidToPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" title="Interest cost rates" style="border-bottom: Black 1pt solid; width: 18%; text-align: right"><ix:nonFraction name="ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan" contextRef="From2022-01-012022-12-31_custom_G0PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">225,220</ix:nonFraction></td><td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Expense to be recognized</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_985_ecustom--ExpensesToBeRecognizedByEmployer_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" title="Expense to be recognized" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="sbs:ExpensesToBeRecognizedByEmployer" contextRef="From2022-01-012022-12-31_custom_G0PlanMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">225,220</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AD_z2Qrpc6MmLP3" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(iii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Sabesprev
Mais Plan</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, this Defined Contribution Plan
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(iv)&#160;&#160;&#160;&#160;&#160;&#160;&#160;VIVEST</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">Administered by VIVEST, the sponsor's contributions correspond
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<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(v)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Reconciliation
of expenses with pension obligations</b></p>

<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>



<ix:exclude><!-- Field: Page; Sequence: 254 -->
    <div id="xdx_235_zTOKl73e8dei" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_235_z8Z7SsWOgzhj" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->105<!-- Field: /Sequence -->&#160;</td></tr></table></div>
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    <!-- Field: /Page --></ix:exclude>

<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock_pn3n3_zyQlKS3bupcj" summary="xdx: Disclosure - Pension plan obligations (Details 10)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td colspan="3" style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: justify">&#160;</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">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">VIVEST Plan (iv)</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt">Subtotal</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Expenses capitalized in assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--ExpensesCapitalizedInAssets_c20220101__20221231_pn3n3" title="Expenses capitalized in assets" style="text-align: right">(<ix:nonFraction name="sbs:ExpensesCapitalizedInAssets" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">3,359</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--ExpensesCapitalizedInAssets_c20200101__20201231_pn3n3" title="Expenses capitalized in assets" style="text-align: right">(<ix:nonFraction name="sbs:ExpensesCapitalizedInAssets" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">4,904</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">Other</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_983_ecustom--PensionPlanObligationOther_c20220101__20221231_pn3n3" title="Other" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="sbs:PensionPlanObligationOther" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">5,684</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_981_ecustom--PensionPlanObligationOther_c20210101__20211231_pn3n3" title="Other" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="sbs:PensionPlanObligationOther" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">5,527</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98E_ecustom--PensionPlanObligationOther_c20200101__20201231_pn3n3" title="Other" style="border-bottom: Black 2.5pt double; text-align: right"><ix:nonFraction name="sbs:PensionPlanObligationOther" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">5,841</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Pension plan obligations (Note 29)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--PensionPlanObligations_c20220101__20221231_pn3n3" title="Pension plan obligations (Note 29)" style="text-align: right"><ix:nonFraction name="sbs:PensionPlanObligations" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">118,487</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--PensionPlanObligations_c20210101__20211231_pn3n3" title="Pension plan obligations (Note 29)" style="text-align: right"><ix:nonFraction name="sbs:PensionPlanObligations" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">113,809</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--PensionPlanObligations_c20200101__20201231_pn3n3" title="Pension plan obligations (Note 29)" style="text-align: right"><ix:nonFraction name="sbs:PensionPlanObligations" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">159,281</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8AE_zOblH6hbiK67" style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DisclosureOfOtherLiabilitiesExplanatory"><p id="xdx_80A_eifrs-full--DisclosureOfOtherLiabilitiesExplanatory_zJks7nQmlIyc" style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"><b>23</b></td><td style="text-align: justify"><b><span id="xdx_82C_zINSqMJayNfj">Services payable</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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. The amounts payable to the municipal governments related to transfers provided for in the concession agreements are also
recorded. The balances as of December 31, 2022 and 2021 were R$ <span id="xdx_90F_ecustom--ServicesPayable_c20221231_pn3n3" title="Services payable"><ix:nonFraction name="sbs:ServicesPayable" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">723,242</ix:nonFraction></span> and R$ <span id="xdx_90E_ecustom--ServicesPayable_c20211231_pn3n3" title="Services payable"><ix:nonFraction name="sbs:ServicesPayable" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">469,027</ix:nonFraction></span>, respectively.</p>

<p style="font: 12pt/105% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.55pt; text-align: justify; text-indent: 0pt">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DisclosureOfIssuedCapitalExplanatory"><p id="xdx_80E_eifrs-full--DisclosureOfIssuedCapitalExplanatory_zfYUl8VGEdDi" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"><b>24</b></td><td style="text-align: justify"><b><span id="xdx_82A_zKnb4a3UaRdl">Equity </span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(a)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
</span><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Share capital</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, the authorized and
fully subscribed and paid-in capital, in the amount of R$ <span id="xdx_901_ecustom--AuthorizedCapital_pn3n3_c20220101__20221231_zsoztJgXaE03" title="Paid-in capital value"><span id="xdx_908_ecustom--AuthorizedCapital_pn3n3_c20210101__20211231_zKnCkbtDSj8" title="Paid-in capital value"><ix:nonFraction name="sbs:AuthorizedCapital" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL"><ix:nonFraction name="sbs:AuthorizedCapital" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">15,000.000</ix:nonFraction></ix:nonFraction></span></span>, was composed of <span id="xdx_90C_ecustom--SubscribedAndPaidincapital_pid_c20220101__20221231_zMPxeW6yyWF2" title="Paid-in capital shares"><span id="xdx_90F_ecustom--SubscribedAndPaidincapital_pid_c20210101__20211231_zn7oqo13XfB7" title="Paid-in capital shares"><ix:nonFraction name="sbs:SubscribedAndPaidincapital" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="sbs:SubscribedAndPaidincapital" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">683,509,869</ix:nonFraction></ix:nonFraction></span></span> registered, book-entry common shares
with no par value, as follows:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfSubscribedAndPaidinCapitalTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfSubscribedAndPaidinCapitalTableTextBlock_pn3n3_zy4rrnlatuSc" summary="xdx: Disclosure - Equity (Details)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify"><span id="xdx_8B2_zynZgOJrJMo5" style="display: none">Share capital</span></td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Number of shares</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">%</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Number of shares</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 40%; text-align: justify">State Department of Finance</td><td style="width: 3%">&#160;</td>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<tr style="vertical-align: top">
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</table>


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</table>


<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

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<tr style="vertical-align: top">
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<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

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<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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interest and the amounts not claimed within three years from the date of the Shareholders' Meeting that approved them mature in favor
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<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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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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</ix:nonNumeric><p id="xdx_8A6_zQLxfYaXUTG2" style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<ix:exclude><!-- Field: Page; Sequence: 256 -->
    <div id="xdx_23D_zfSGSzPSvrn7" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_23D_zhKwwFsNcijd" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->107<!-- Field: /Sequence -->&#160;</td></tr></table></div>
    <div id="xdx_230_z4MqltdS2VYj" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">On April 28, 2022, the Shareholders&#8217; General Meeting
approved the distribution of complementary minimum dividends in the amount of R$ <span id="xdx_903_eifrs-full--DividendsPaidClassifiedAsOperatingActivities_pn3n3_c20210101__20211231_zf6KYEGbdYOh" title="Dividends paid, classified as operating activities"><ix:nonFraction name="ifrs-full:DividendsPaidClassifiedAsOperatingActivities" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">96,700</ix:nonFraction></span> related to 2021. Thus, the amount of R$ <span id="xdx_908_ecustom--SurplusMinimumMandatory_pn3n3_c20210101__20211231_zjklLrcMYyT6" title="Surplus Minimum Mandatory"><ix:nonFraction name="sbs:SurplusMinimumMandatory" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">55,631</ix:nonFraction></span>,
related to the portion exceeding the minimum mandatory dividends of 25%, established in the bylaws, recorded in the 2021 equity under
&#8220;Complementary minimum dividends&#8221; was transferred to current liabilities. These amounts started being paid in June 2022.</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">The Company proposed dividends as interest on capital
<i>ad referendum</i> of the Annual Shareholders&#8217; Meeting of 2023, in the amount of R$ <span id="xdx_909_ecustom--DividendsPaidClassifiedAsOperatingActivities1_pn3n3_c20220101__20221231_zmFvweCdHKr9" title="Dividends paid, classified as operating activities"><ix:nonFraction name="sbs:DividendsPaidClassifiedAsOperatingActivities1" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">741,301</ix:nonFraction></span> (R$ <span id="xdx_90C_ecustom--DividendsPaidClassifiedAsOperatingActivities1_pn3n3_c20210101__20211231_zNGlDzyVT9Ve" title="Dividends paid, classified as operating activities"><ix:nonFraction name="sbs:DividendsPaidClassifiedAsOperatingActivities1" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">547,645</ix:nonFraction></span> in 2021) and complementary
minimum dividends in the amount of R$ <span id="xdx_909_ecustom--AdditionalProposedDividends_pn3n3_c20220101__20221231_zUiucHov0lSe" title="Additional Proposed Dividends"><ix:nonFraction name="sbs:AdditionalProposedDividends" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">130,857</ix:nonFraction></span> (R$ <span id="xdx_90C_ecustom--AdditionalProposedDividends_pn3n3_c20210101__20211231_zXUMkYeeMp9k" title="Additional Proposed Dividends"><ix:nonFraction name="sbs:AdditionalProposedDividends" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">96,700</ix:nonFraction></span> in 2021), totaling R$ <span id="xdx_906_ecustom--TotalingProposedDividends_pn3n3_c20220101__20221231_zx0olyEWqZxc" title="Totaling Proposed Dividends"><ix:nonFraction name="sbs:TotalingProposedDividends" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">872,158</ix:nonFraction></span> (R$ <span id="xdx_906_ecustom--TotalingProposedDividends_pn3n3_c20210101__20211231_zfMSC4MBIgC7" title="Totaling Proposed Dividends"><ix:nonFraction name="sbs:TotalingProposedDividends" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">644,345</ix:nonFraction></span> in 2021), corresponding to R$ <span id="xdx_907_eifrs-full--DividendsPaidOrdinarySharesPerShare_c20220101__20221231_pdd" title="Dividends paid, ordinary shares per share"><ix:nonFraction name="ifrs-full:DividendsPaidOrdinarySharesPerShare" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">1.2760</ix:nonFraction></span>
per common share (R$ <span id="xdx_909_eifrs-full--DividendsPaidOrdinarySharesPerShare_c20210101__20211231_pdd" title="Dividends paid, ordinary shares per share"><ix:nonFraction name="ifrs-full:DividendsPaidOrdinarySharesPerShare" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.9427</ix:nonFraction></span> in 2021), to be resolved on the Shareholders&#8217; Meeting to be held on April 27, 2023. The amount exceeding
the minimum mandatory dividend due in the year of R$ <span id="xdx_901_ecustom--AdditionalProposedDividends_pn3n3_c20220101__20221231_zhgLICnmF2hh" title="Additional Proposed Dividends"><ix:nonFraction name="sbs:AdditionalProposedDividends" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">130,857</ix:nonFraction></span> (R$ <span id="xdx_90C_ecustom--AdditionalProposedDividends_pn3n3_c20210101__20211231_zKUYHMGVHxSg" title="Additional Proposed Dividends"><ix:nonFraction name="sbs:AdditionalProposedDividends" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">96,700</ix:nonFraction></span> in 2021) was reclassified into equity to the &#8220;Complementary
minimum dividends&#8221; account, this amount includes the withholding income tax of R$ <span id="xdx_908_ecustom--DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities_iI_pn3n3_c20221231_z99cxbpokWr5" title="Dividends Withholding Income Tax Recognized In Current Liabilities"><ix:nonFraction name="sbs:DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">53,930</ix:nonFraction></span> (R$ <span id="xdx_90B_ecustom--DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities_iI_pn3n3_c20211231_zPPU9KqQZaeg" title="Dividends Withholding Income Tax Recognized In Current Liabilities"><ix:nonFraction name="sbs:DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">41,069</ix:nonFraction></span> in 2021).</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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$ <span id="xdx_904_ecustom--DividendsWitheldIncomeTax_iI_pn3n3_c20221231_zVMxLi2cYDr8" title="Dividends Witheld Income Tax"><ix:nonFraction name="sbs:DividendsWitheldIncomeTax" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">53,930</ix:nonFraction></span> (R$ <span id="xdx_90A_ecustom--DividendsWitheldIncomeTax_iI_pn3n3_c20211231_zhmrb5vIVmaj" title="Dividends Witheld Income Tax"><ix:nonFraction name="sbs:DividendsWitheldIncomeTax" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">41,069</ix:nonFraction></span> in 2021) 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">The balance payable of interest on capital as of December
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income tax and R$ <span id="xdx_90F_ecustom--DividendsWitheldIncomeTax1_c20221231_pn3n3" title="Dividends Witheld Income Tax1"><ix:nonFraction name="sbs:DividendsWitheldIncomeTax1" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">424</ix:nonFraction></span> declared in prior years (R$ <span id="xdx_90E_ecustom--DividendsWitheldIncomeTax1_c20211231_pn3n3" title="Dividends Witheld Income Tax1"><ix:nonFraction name="sbs:DividendsWitheldIncomeTax1" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">361</ix:nonFraction></span> in 2021).</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(c)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
</span><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Legal reserve</span></b></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"><span id="xdx_909_ecustom--DescriptionOfLegalReserve_c20220101__20221231" title="Description Of Legal Reserve"><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" name="sbs:DescriptionOfLegalReserve">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</ix:nonNumeric></span>.</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(d)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;
</span><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Investments reserve</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/105% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, the balance of investment
reserve totaled R$ <span id="xdx_907_ecustom--InvestmentReserve_c20220101__20221231_pn3n3" title="Investment Reserve"><ix:nonFraction name="sbs:InvestmentReserve" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">10,390,535</ix:nonFraction></span> and R$ <span id="xdx_905_ecustom--InvestmentReserve_c20210101__20211231_pn3n3" title="Investment Reserve"><ix:nonFraction name="sbs:InvestmentReserve" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">8,297,489</ix:nonFraction></span>, respectively.</p>


<ix:exclude><!-- Field: Page; Sequence: 257 -->
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    <div id="xdx_23A_zX6by57qjZyf" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
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<ix:exclude><p id="xdx_234_z0socLtAjG5e" style="font: 12pt/105% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"></p></ix:exclude>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Pursuant to paragraph four of article 49 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:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; 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; and</td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; 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, Times, Serif; margin: 3pt 0 3pt 56.7pt; text-align: justify; text-indent: 14.2pt">a) to absorb losses,
whenever necessary;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 3pt 56.7pt; text-align: justify; text-indent: 14.2pt">b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;to
distribute dividends, at any moment;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 3pt 56.7pt; text-align: justify; text-indent: 14.2pt">c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;in
share redemption, reimbursement or purchase transactions authorized by law;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 3pt 0 3pt 56.7pt; text-align: justify; text-indent: 14.2pt">d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;in
incorporation of the capital stock.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Allocation
of the profit for the year</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfAllocationOfProfitTableTextBlock"><table cellspacing="0" cellpadding="0" id="xdx_89A_ecustom--SummaryOfAllocationOfProfitTableTextBlock_pn3n3_zXGrolseKrXb" summary="xdx: Disclosure - Equity (Details 2)" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td colspan="2" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span id="xdx_8BA_zJNYZBEJHiYc" style="display: none">Allocation of the profit for the year</span></td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt">&#160;</td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt">&#160;</td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><b>2022</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><b>2021</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><b>2020</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">Profit</span></td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/105% Frutiger Light; width: 5%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">(+)</span></td>
    <td style="font: 10pt/105% Frutiger Light; width: 42%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">Profit for the year</span></td>
    <td id="xdx_98A_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231_zZ8samHx0Oeb" title="Profit for the year" style="font: 10pt/105% Frutiger Light; width: 17%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><ix:nonFraction name="ifrs-full:ProfitLoss" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">3,121,267</ix:nonFraction></span></td>
    <td id="xdx_982_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231_zuZZmGqHwz6a" title="Profit for the year" style="font: 10pt/105% Frutiger Light; width: 19%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><ix:nonFraction name="ifrs-full:ProfitLoss" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,305,869</ix:nonFraction></span></td>
    <td id="xdx_982_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231_zzlfu1kwqYV" title="Profit for the year" style="font: 10pt/105% Frutiger Light; width: 17%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><ix:nonFraction name="ifrs-full:ProfitLoss" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">973,318</ix:nonFraction></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">(-)</span></td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">Legal reserve &#8211; 5%</span></td>
    <td id="xdx_980_eifrs-full--StatutoryReserve_iI_pn3n3_c20221231_zrw69scAVLHf" title="Legal reserve" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><ix:nonFraction name="ifrs-full:StatutoryReserve" contextRef="AsOf2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">156,063</ix:nonFraction></span></td>
    <td id="xdx_986_eifrs-full--StatutoryReserve_iI_pn3n3_c20211231_zSNxprkYN0F4" title="Legal reserve" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><ix:nonFraction name="ifrs-full:StatutoryReserve" contextRef="AsOf2021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">115,293</ix:nonFraction></span></td>
    <td id="xdx_985_eifrs-full--StatutoryReserve_iI_pn3n3_c20201231_zQA45OFqIYE5" title="Legal reserve" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><ix:nonFraction name="ifrs-full:StatutoryReserve" contextRef="AsOf2020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">48,666</ix:nonFraction></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">(-)</span></td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">Minimum mandatory dividends</span></td>
    <td id="xdx_98E_ecustom--MinimumMandatoryDividend_pn3n3_c20220101__20221231_zDdjUbevMDm4" title="Minimum mandatory dividends" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><ix:nonFraction name="sbs:MinimumMandatoryDividend" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">741,301</ix:nonFraction></span></td>
    <td id="xdx_988_ecustom--MinimumMandatoryDividend_pn3n3_c20210101__20211231_znsDFzUBWVZ9" title="Minimum mandatory dividends" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><ix:nonFraction name="sbs:MinimumMandatoryDividend" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">547,645</ix:nonFraction></span></td>
    <td id="xdx_98A_ecustom--MinimumMandatoryDividend_pn3n3_c20200101__20201231_zPQFN0l63CS1" title="Minimum mandatory dividends" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><ix:nonFraction name="sbs:MinimumMandatoryDividend" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">231,163</ix:nonFraction></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">(-)</span></td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">Complementary minimum dividends</span></td>
    <td id="xdx_988_ecustom--AdditionalProposedDividends_c20220101__20221231_pn3n3" title="Additional proposed dividends" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><ix:nonFraction name="sbs:AdditionalProposedDividends" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">130,857</ix:nonFraction></span></td>
    <td id="xdx_985_ecustom--AdditionalProposedDividends_c20210101__20211231_pn3n3" title="Additional proposed dividends" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><ix:nonFraction name="sbs:AdditionalProposedDividends" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">96,700</ix:nonFraction></span></td>
    <td id="xdx_987_ecustom--AdditionalProposedDividends_c20200101__20201231_pn3n3" title="Additional proposed dividends" style="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><ix:nonFraction name="sbs:AdditionalProposedDividends" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">40,806</ix:nonFraction></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td colspan="2" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">Investment reserve recorded</span></td>
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</ix:nonNumeric><p id="xdx_8AA_zBXzywN3lruf" style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Management will send for approval at the Shareholders&#8217;
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investment needs foreseen in the Capital Budget.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(f)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Retained
earnings</b></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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>


<ix:exclude><!-- Field: Page; Sequence: 258 -->
    <div id="xdx_232_z8tTTbVfpkgj" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_232_zpF5VdQurGn5" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->109<!-- Field: /Sequence -->&#160;</td></tr></table></div>
    <div id="xdx_233_zt6Cyl7Cnuf3" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<ix:exclude><p id="xdx_23A_z8ehMK7gt7ya" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(g) &#160;&#160;&#160;&#160;&#160;&#160;&#160;Other
comprehensive loss</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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
22, the breakdown of amounts recorded in 2022 and 2021.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfOtherComprehensiveLossTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfOtherComprehensiveLossTableTextBlock_pn3n3_zZrPViZmG2Je" summary="xdx: Disclosure - Equity  (Details 3)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt"><span id="xdx_8BB_zDd7AtpWHwp1" style="display: none">Other comprehensive loss</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">G0 plan</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 46%; padding-left: 3.5pt">Balance as of December 31, 2021</td><td style="width: 5%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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</ix:nonNumeric><p id="xdx_8AD_zMdUtGnYdmN5" style="font: 10pt/105% Georgia, Times, Serif; margin: 0 0 0 0.55pt; text-align: justify; text-indent: -0.5in"><b>&#160;</b></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DisclosureOfEarningsPerShareExplanatory"><p id="xdx_805_eifrs-full--DisclosureOfEarningsPerShareExplanatory_zhT6f2PqU3K1" style="font: 10pt/105% Georgia, Times, Serif; margin: 0 0 0 0.55pt; text-align: justify; text-indent: -0.5in"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Basic and diluted</b></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Basic earnings per share is calculated by dividing the
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per share are equal.</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_888_ecustom--SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock_pn3n3_zic0XStB8wke" summary="xdx: Disclosure - Earnings per share (Details)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom">
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    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DisclosureOfOperatingSegmentsExplanatory"><p id="xdx_809_eifrs-full--DisclosureOfOperatingSegmentsExplanatory_zuoPny0UCipe" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/105% Georgia, Times, Serif; width: 100%; 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><span id="xdx_82B_zouJz8qaVqhk">Operating segment information</span> </b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<ix:exclude><!-- Field: Page; Sequence: 259 -->
    <div id="xdx_230_zrH70yhwzU95" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_231_z4vMb1n1NmXl" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->110<!-- Field: /Sequence -->&#160;</td></tr></table></div>
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<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Result</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Sanitation (i)</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 46%; text-align: left; padding-left: 2.85pt">Gross operating revenue</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--RevenueAndOperatingIncome_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkpCaA___zpq4NzHOTgU1" title="Gross operating revenue" style="width: 11%; text-align: right"><ix:nonFraction name="ifrs-full:RevenueAndOperatingIncome" contextRef="From2022-01-012022-12-31_custom_SanitationsMember" id="Fact007519" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">18,629,959</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
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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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  <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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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Result</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<ix:exclude><!-- Field: Page; Sequence: 260 -->
    <div id="xdx_238_zA3TCoe6Vr72" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_237_z11XIlHf2xe2" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->111<!-- Field: /Sequence -->&#160;</td></tr></table></div>
    <div id="xdx_23F_zmKqSuLERpf" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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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: rgb(213,234,234)">
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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: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F03_zNTxUJikCCWg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(i)</td>
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additionals to long-lived asset information;</ix:footnote></td></tr>
</table>


<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F02_zHFrpWtKPdBg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(ii)</td>
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(Concession Agreements) and IFRS 15 (Revenue from Contracts with Customers), as all performance obligations are satisfied over time.
See Note 14 (b).</ix:footnote></td></tr>
</table>


<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Result</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>


<ix:exclude><!-- Field: Page; Sequence: 261 -->
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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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)">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt">Net operating revenue</td><td style="padding-bottom: 1pt">&#160;</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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Equity accounting</td><td style="font-size: 12pt">&#160;</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-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 2.85pt">Income from operations before taxes</td><td style="font-size: 12pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; padding-bottom: 2.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DepreciationAndAmortisationExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zBlFQLCa7tV9" title="Depreciation and amortization" style="text-align: right">(<ix:nonFraction name="ifrs-full:DepreciationAndAmortisationExpense" contextRef="From2020-01-012020-12-31_custom_SanitationsMember" id="Fact007643" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">2,037,112</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F06_zbDVPgtQ2uq5" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(i)</td>
  <td id="xdx_F13_zqYhBmNxTYoj" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"><ix:footnote id="Footnote007646" 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;</ix:footnote></td></tr>
</table>


<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F03_zbQsuhtYoVCg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(ii)</td>
  <td id="xdx_F1C_zkocYOPsk87j" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"><ix:footnote id="Footnote007647" 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 14 (b).</ix:footnote></td></tr>
</table>


</ix:nonNumeric><p id="xdx_8AB_zz1fAxMuKQpi" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DisclosureOfInsuranceContractsExplanatory"><p id="xdx_808_eifrs-full--DisclosureOfInsuranceContractsExplanatory_zHzh3j4PBRH4" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; 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><span id="xdx_827_zEkLH1VzkLj7">Insurance</span></b></td></tr></table>


<ix:exclude><!-- Field: Page; Sequence: 262 -->
    <div id="xdx_23C_zSl4ipl4VRT" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_239_zNMC3veKP0H7" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->113<!-- Field: /Sequence -->&#160;</td></tr></table></div>
    <div id="xdx_235_zby9dkFyjvec" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
    <!-- Field: /Page --></ix:exclude>

<ix:exclude><p id="xdx_23B_zisvOS2u5NGk" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">The Company has
insurance that covers, among others, fire and other damage to its assets and office buildings, and </span>liability insurance against
<span 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&amp;O insurance&#8221;) and guarantee insurance for escrow deposit (as described in Note 20 (f))
and traditional guarantee insurance. </span>Insurance is contracted by means of bidding processes that count on the participation of the
main Brazilian and international insurance companies operating in Brazil<span style="letter-spacing: -0.05pt">. </span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, 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<span style="letter-spacing: -0.05pt">.</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">As of December
31, 2022, the Company&#8217;s insurance was as follows:</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfInsuranceCoverageTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfInsuranceCoverageTableTextBlock_pn3n3_zbpJEVzqLbP6" summary="xdx: Disclosure - Insurance (Details)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify"><span id="xdx_8B5_ztThnY3EpOmk" style="display: none">The Company insurance was as follows</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Coverage</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 70%; text-align: justify">Specified risks &#8211; fire</td><td style="width: 10%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--SpecifiedRiskMember_pn3n3" title="Coverage" style="width: 18%; text-align: right"><ix:nonFraction name="sbs:InsuranceCoverage" contextRef="AsOf2022-12-31_custom_SpecifiedRiskMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,185,827</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Engineering risk</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--EngineeringRiskMember_pn3n3" title="Coverage" style="text-align: right"><ix:nonFraction name="sbs:InsuranceCoverage" contextRef="AsOf2022-12-31_custom_EngineeringRiskMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">2,275,490</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Guarantee insurance for escrow deposit and traditional guarantee (*)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--InsuranceCoverage_iI_pn3n3_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--GuaranteeInsuranceEscrowDepositMember_fKCop_zqp9Sv4wPsJ" title="Coverage" style="text-align: right"><ix:nonFraction name="sbs:InsuranceCoverage" contextRef="AsOf2022-12-31_custom_GuaranteeInsuranceEscrowDepositMember" id="Fact007658" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">600,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Civil liability&#8211; D&amp;O (Directors and Officers)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--CivilLiabilityDirectorsAndOfficersMember_pn3n3" title="Coverage" style="text-align: right"><ix:nonFraction name="sbs:InsuranceCoverage" contextRef="AsOf2022-12-31_custom_CivilLiabilityDirectorsAndOfficersMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">100,000</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Civil liability &#8211; works</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--CivilLiabilityWorkMember_pn3n3" title="Coverage" style="text-align: right"><ix:nonFraction name="sbs:InsuranceCoverage" contextRef="AsOf2022-12-31_custom_CivilLiabilityWorkMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">149,630</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" border="0" style="font: 8pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F01_z7To3SlkqB2h" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
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</table>


</ix:nonNumeric><p id="xdx_8A4_zSvILnctAha5" style="font: 8pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(a) Revenue from sanitation services:</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<ix:exclude><p id="xdx_238_zFrYBzUjhaZi" style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&#160;</p></ix:exclude>


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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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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-size: 12pt; text-align: justify; padding-left: 2.85pt">&#160;</td><td style="font-size: 1pt">&#160;</td>
    <td style="font-size: 1pt; text-align: left">&#160;</td><td style="font-size: 1pt; text-align: right">&#160;</td><td style="font-size: 1pt; text-align: left">&#160;</td><td style="font-size: 1pt">&#160;</td>
    <td style="font-size: 1pt; text-align: left">&#160;</td><td style="font-size: 1pt; text-align: right">&#160;</td><td style="font-size: 1pt; text-align: left">&#160;</td><td style="font-size: 1pt">&#160;</td>
    <td style="font-size: 1pt; text-align: left">&#160;</td><td style="font-size: 1pt; text-align: right">&#160;</td><td style="font-size: 1pt; text-align: left">&#160;</td></tr>
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<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

</ix:nonNumeric><p id="xdx_8A7_zB8uu4Px07Da" style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b) Reconciliation from gross operating income to
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<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

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  <tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom">
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  <tr id="xdx_40B_eifrs-full--RevenueFromConstructionContracts_zAb9E2Ypi9g9" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt">Construction revenue</td><td>&#160;</td>
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    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt">Regulatory, Control and Oversight Fee (TRCF)</td><td style="padding-bottom: 1pt">&#160;</td>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

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<td style="width: 14.2pt"></td><td style="width: 14.15pt"><span id="xdx_F0C_zdGhiGkgS4f6" style="font-family: Georgia, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt">(i)</span></td><td style="text-align: justify"><span id="xdx_F18_zGKpIKgM87O9" style="font-family: Georgia, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"><ix:footnote id="Footnote007715" xml:lang="en-US">Includes the
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</ix:nonNumeric><p id="xdx_8AC_zLEWzdxZ1Kj7" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

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<td style="width: 0.5in"><b>29</b></td><td style="text-align: justify"><b><span id="xdx_821_zj1mNYvmLunj">Operating costs and expenses</span> </b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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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)">
    <td style="text-align: justify; padding-left: 2.85pt">General supplies</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt">Treatment supplies</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 2.85pt">Outsourced services</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zEstsU8OrSkj" title="Operating costs" style="text-align: right">(<ix:nonFraction name="ifrs-full:CostOfSales" contextRef="From2022-01-012022-12-31_custom_OutsideServicesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,724,347</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  </table>


<ix:exclude><!-- Field: Page; Sequence: 264 -->
    <div id="xdx_233_zqF1jznFveXj" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_238_zV8WDsN3wrs6" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->115<!-- Field: /Sequence -->&#160;</td></tr></table></div>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
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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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  <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)">
    <td style="text-align: justify; padding-left: 2.85pt">General expenses</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt">&#160;</td><td>&#160;</td>
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    <td style="font-family: Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 2.85pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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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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  <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="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_z30150MInrSh" title="Administrative expenses" style="text-align: right">(<ix:nonFraction name="ifrs-full:AdministrativeExpense" contextRef="From2021-01-012021-12-31_custom_ElectricityOneMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,715</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 2.85pt">General expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zcY6ufkJ2XP" title="Administrative expenses" style="text-align: right">(<ix:nonFraction name="ifrs-full:AdministrativeExpense" contextRef="From2022-01-012022-12-31_custom_GeneralExpensesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">548,626</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt">Depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_z9pJCvlVIFyk" title="Administrative expenses" style="text-align: right">(<ix:nonFraction name="ifrs-full:AdministrativeExpense" contextRef="From2022-01-012022-12-31_custom_DepreciationAndAmortizationMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">124,743</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zop4qHwVot04" title="Administrative expenses" style="text-align: right">(<ix:nonFraction name="ifrs-full:AdministrativeExpense" contextRef="From2021-01-012021-12-31_custom_DepreciationAndAmortizationMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">104,177</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zKUEsx6wgXti" title="Administrative expenses" style="text-align: right">(<ix:nonFraction name="ifrs-full:AdministrativeExpense" contextRef="From2020-01-012020-12-31_custom_DepreciationAndAmortizationMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">95,652</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt">Tax expenses</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<ix:exclude><!-- Field: Page; Sequence: 265 -->
    <div id="xdx_237_ztAySqkWxp93" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_23D_zGhYbajlh101" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->116<!-- Field: /Sequence -->&#160;</td></tr></table></div>
    <div id="xdx_234_zX492UcwbRo4" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
<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)">
    <td style="text-align: justify; padding-left: 2.85pt">General supplies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--ExpenseByNature_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zxnAlF6X8Vb6" title="Total" style="text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseByNature" contextRef="From2022-01-012022-12-31_custom_GeneralSuppliesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">400,166</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt">Treatment supplies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--ExpenseByNature_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--TreatmentSuppliesMember_zAd0CENwWSL7" title="Total" style="text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseByNature" contextRef="From2022-01-012022-12-31_custom_TreatmentSuppliesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">598,993</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 2.85pt">Outsourced services</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_pn3n3" title="Total" style="text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseByNature" contextRef="From2022-01-012022-12-31_custom_OutsideServicesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">2,393,272</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zsxiduWCYLf3" title="Total" style="text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseByNature" contextRef="From2021-01-012021-12-31_custom_OutsideServicesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">2,111,760</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zDGe9wWlTdC7" title="Total" style="text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseByNature" contextRef="From2020-01-012020-12-31_custom_OutsideServicesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">1,772,405</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt">Electricity</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_pn3n3" title="Total" style="text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseByNature" contextRef="From2022-01-012022-12-31_custom_ElectricityOneMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">1,500,541</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_z8XfM0Yx5kcg" title="Total" style="text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseByNature" contextRef="From2021-01-012021-12-31_custom_ElectricityOneMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">1,465,831</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_zSRxU6qImpsf" title="Total" style="text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseByNature" contextRef="From2020-01-012020-12-31_custom_ElectricityOneMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">1,217,390</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 2.85pt">General expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_pn3n3" title="Total" style="text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseByNature" contextRef="From2022-01-012022-12-31_custom_GeneralExpensesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">1,487,442</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zUuXwUKHMnL4" title="Total" style="text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseByNature" contextRef="From2021-01-012021-12-31_custom_GeneralExpensesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">1,211,023</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zyWgdoOQdDNa" title="Total" style="text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseByNature" contextRef="From2020-01-012020-12-31_custom_GeneralExpensesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">998,084</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt">Depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_pn3n3" title="Total" style="text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseByNature" contextRef="From2022-01-012022-12-31_custom_DepreciationAndAmortizationMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">2,450,849</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zVZ3gS0VYDk1" title="Total" style="text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseByNature" contextRef="From2021-01-012021-12-31_custom_DepreciationAndAmortizationMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">2,253,322</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zARJRZGG68c2" title="Total" style="text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseByNature" contextRef="From2020-01-012020-12-31_custom_DepreciationAndAmortizationMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">2,037,112</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 2.85pt">Tax expenses</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_ze2AINCcjIBb" title="Total" style="text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseByNature" contextRef="From2021-01-012021-12-31_custom_TaxExpenseMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">75,876</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_zSomaWCXip5d" title="Total" style="text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseByNature" contextRef="From2020-01-012020-12-31_custom_TaxExpenseMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">77,416</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_pn3n3" title="Total" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseByNature" contextRef="From2022-01-012022-12-31_custom_BadDebtExpenseNetMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">782,057</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_zMpivuWP0wAf" title="Total" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseByNature" contextRef="From2021-01-012021-12-31_custom_BadDebtExpenseNetMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">643,730</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_z4hzlwQQYOC6" title="Total" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:ExpenseByNature" contextRef="From2020-01-012020-12-31_custom_BadDebtExpenseNetMember" format="ixt:numdotdecimal" decimals="-3" scale="3" sign="-" unitRef="BRL">444,826</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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</ix:nonNumeric><p id="xdx_8A8_zquRz5lUnqZ2" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory"><p id="xdx_80F_eifrs-full--DisclosureOfFinanceIncomeExpenseExplanatory_zd3vFvK5JKG5" style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; 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><span id="xdx_82C_zQFtsxoInX8c">Financial Income (Expenses)</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfFinancialIncomeExpensesTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--SummaryOfFinancialIncomeExpensesTableTextBlock_pn3n3_z27fk4WrDxNl" summary="xdx: Disclosure - Financial Income (Expenses) (Details)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 7.1pt"><span id="xdx_8B9_zdNqldWyI1Ll" style="display: none">Schedule of financial income (expenses)</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 7.1pt">Financial expenses</td><td style="font-size: 12pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</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)">
    <td style="text-align: justify; padding-left: 7.1pt">Interest and charges on borrowings and financing &#8211; foreign currency</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 7.1pt">Other financial expenses</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--OtherFinancialExpensesMember_z7dxSA6xHw32" title="Financial expenses" style="text-align: right">(<ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2020-01-012020-12-31_custom_OtherFinancialExpensesMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">328,413</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 7.1pt">Income tax over international remittance</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90F_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--IncomeTaxOverInternationalRemittanceMember_zifo814DCZyc" title="Financial expenses"><span style="-sec-ix-hidden: xdx2ixbrl7987">&#8212;</span></span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_900_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--IncomeTaxOverInternationalRemittanceMember_zNBC3HW4qgL6" title="Financial expenses"><span style="-sec-ix-hidden: xdx2ixbrl7989">&#8212;</span></span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--IncomeTaxOverInternationalRemittanceMember_z43GMjfelfX1" title="Financial expenses" style="text-align: right">(<ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2020-01-012020-12-31_custom_IncomeTaxOverInternationalRemittanceMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">15,134</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 7.1pt">Inflation adjustment on borrowings and financing</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--InflationAdjustmentLoansAndFinancingMember_zMAg4cmfcGfe" title="Financial expenses" style="text-align: right">(<ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2022-01-012022-12-31_custom_InflationAdjustmentLoansAndFinancingMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">190,202</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--InflationAdjustmentLoansAndFinancingMember_zLRuCwuToCk1" title="Financial expenses" style="text-align: right">(<ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2021-01-012021-12-31_custom_InflationAdjustmentLoansAndFinancingMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">225,791</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--InflationAdjustmentLoansAndFinancingMember_zVxfvZQHMxDc" title="Financial expenses" style="text-align: right">(<ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2020-01-012020-12-31_custom_InflationAdjustmentLoansAndFinancingMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">86,938</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 7.1pt">Other inflation adjustments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--OtherInflationAdjustmentsMember_zMvnjTAwVvL9" title="Financial expenses" style="text-align: right">(<ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2022-01-012022-12-31_custom_OtherInflationAdjustmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">183,966</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--OtherInflationAdjustmentsMember_zfXyHysy5bJ2" title="Financial expenses" style="text-align: right">(<ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2021-01-012021-12-31_custom_OtherInflationAdjustmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">172,632</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--OtherInflationAdjustmentsMember_z1p7xd8cqgN6" title="Financial expenses" style="text-align: right">(<ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2020-01-012020-12-31_custom_OtherInflationAdjustmentsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">142,313</ix:nonFraction></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 7.1pt">Interest and inflation adjustments on provisions</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--InterestInflationAdjustmentsOnProvisionsMember_zNEiHEvnQST8" title="Financial expenses" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2022-01-012022-12-31_custom_InterestInflationAdjustmentsOnProvisionsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">216,098</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--InterestInflationAdjustmentsOnProvisionsMember_zCzGZjLJVdS6" title="Financial expenses" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2021-01-012021-12-31_custom_InterestInflationAdjustmentsOnProvisionsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">170,831</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--InterestInflationAdjustmentsOnProvisionsMember_zF0CJtWYcCzd" title="Financial expenses" style="border-bottom: Black 1pt solid; text-align: right">(<ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2020-01-012020-12-31_custom_InterestInflationAdjustmentsOnProvisionsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">267,654</ix:nonFraction></td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 7.1pt">Total financial expenses</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231_zMkBs75n2ufg" title="Financial expenses" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2022-01-01to2022-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,956,266</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231_zPdssNxJPzml" title="Financial expenses" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2021-01-012021-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,448,295</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231_znMjUNQXKgt4" title="Financial expenses" style="border-bottom: Black 2.5pt double; text-align: right">(<ix:nonFraction name="ifrs-full:FinanceCosts" contextRef="From2020-01-012020-12-31" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,324,759</ix:nonFraction></td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; text-align: justify; padding-left: 7.1pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 7.1pt">Financial income</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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<ix:exclude><!-- Field: Page; Sequence: 266 -->
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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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">
    <td style="font-size: 12pt; text-align: justify; padding-left: 7.1pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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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)">
    <td style="text-align: justify; padding-left: 7.1pt">Exchange rate changes on assets</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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</ix:nonNumeric><p id="xdx_8A0_zx5O0DWXXnyb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 12pt 58.15pt; text-align: justify; text-indent: -22.7pt">&#160;</p>

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<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; 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><span id="xdx_82B_zy10xjvSlwwd">Other operating income (expenses), net</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfOtherOperatingIncomeExpensesTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_886_ecustom--SummaryOfOtherOperatingIncomeExpensesTableTextBlock_pn3n3_zPktaAw4skhf" summary="xdx: Disclosure - Other operating income (expenses), net (Details)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eifrs-full--OtherOperatingIncomeExpense_zMZWDE5KcUAe" style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Other operating income includes revenue from the sale
of property, plant and equipment, sale of contracts awarded in public bids, right to sell electricity, indemnities and reimbursement of
expenses, fines and guarantees, property leases, reuse water,
PURA projects and services, net of Cofins and Pasep.</p>


<ix:exclude><!-- Field: Page; Sequence: 267 -->
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<ix:exclude><p id="xdx_23D_zlqz71TMxdWj" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"></p></ix:exclude>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Other operating expenses usually record the derecognition
of concessions assets due to obsolescence, discontinued construction works, unproductive wells, projects considered economically unfeasible,
losses on property, plant and equipment, estimated losses and operational assets indemnification.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DisclosureOfCommitmentsExplanatory"><p id="xdx_80E_eifrs-full--DisclosureOfCommitmentsExplanatory_zVnYl6YRWMa1" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; 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><span id="xdx_82D_zpVDOgnw59h9">Commitments</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company has agreements to manage and maintain its
activities, as well as 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfCommitmentsTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88A_ecustom--SummaryOfCommitmentsTableTextBlock_pn3n3_zGhCseNnKoZ" summary="xdx: Disclosure - Commitments (Details)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span id="xdx_8B0_zICi9Yz7cOz" style="display: none">Below, the main unrecorded committed amounts as of December 31, 2020:</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_ecustom--ContractLiabilitiesExpenses_c20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_pn3n3" title="Contractual obligations - expenses" style="width: 9%; text-align: right"><ix:nonFraction name="sbs:ContractLiabilitiesExpenses" contextRef="AsOf2022-12-31_ifrs-full_NotLaterThanOneYearMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">1,476,267</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_ecustom--ContractLiabilitiesExpenses_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeYearAndNotLaterThanFiveYearsMember_pn3n3" title="Contractual obligations - expenses" style="width: 9%; text-align: right"><ix:nonFraction name="sbs:ContractLiabilitiesExpenses" contextRef="AsOf2022-12-31_custom_LaterThanThreeYearAndNotLaterThanFiveYearsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">271,242</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_ecustom--ContractLiabilitiesExpenses_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_pn3n3" title="Contractual obligations - expenses" style="width: 9%; text-align: right"><ix:nonFraction name="sbs:ContractLiabilitiesExpenses" contextRef="AsOf2022-12-31_ifrs-full_LaterThanFiveYearsMember" format="ixt:numdotdecimal" decimals="-3" scale="3" unitRef="BRL">657,401</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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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: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:DisclosureOfSupplementalCashFlowInformationExplanatoryOne"><p id="xdx_806_ecustom--DisclosureOfSupplementalCashFlowInformationExplanatoryOne_zh8pZXyxgspb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"><b>33</b></td><td><b><span id="xdx_828_zZK0acJlNIF3">Supplemental cash flow information</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0">&#160;</p>

<ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="sbs:SummaryOfSupplementalCashFlowInformationTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfSupplementalCashFlowInformationTableTextBlock_pn3n3_znJ0pJxVoaWk" summary="xdx: Disclosure - Supplemental cash flow information (Details)" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom">
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  <tr id="xdx_404_ecustom--AdditionsToIntangibleAssets_i_pn3n3" style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--ItemsNotAffectingCash_iN_di_zXKM3Q7aHE2g" style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_ecustom--TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows_i_pn3n3" 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="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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<ix:exclude><!-- Field: Page; Sequence: 268 -->
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr id="xdx_409_ecustom--InvestmentsAndFinancingOperationsAffectingIntangibleAssetsButNotCashAbstract_iB" style="vertical-align: bottom">
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  <tr id="xdx_403_ecustom--InterestCostsCapitalised1_i01_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)">
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  <tr id="xdx_404_ecustom--ContractorsPayable_i01_pn3n3" style="vertical-align: bottom; background-color: White">
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</ix:nonNumeric><p id="xdx_8A0_zvUm94cmCgOa" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2022-01-01to2022-12-31" escape="true" name="ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory"><p id="xdx_80B_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_zZUq05zRtyF4" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"><b>34</b></td><td><b><span id="xdx_829_zWy8hxpUj7O9">Events after the reporting period</span></b></td></tr></table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.5in"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Replacement of the CEO </b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On January 12, 2023, the Board of Directors elected Mr.
Andr&#233; Gustavo Salcedo Teixeira Mendes as CEO of the Company, replacing Mr. Benedito Pinto Ferreira Braga Junior. Additionally,
under paragraph 2 of article 8 and article 12 of the Bylaws, Mr. Andr&#233; Gustavo Salcedo Teixeira Mendes will be part of the Board
of Directors as long as he holds office as CEO.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.5in"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Election of new Executive Board members</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt; text-align: justify">At a meeting held on January 30, 2023, the new
members elected for the Executive Board were:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 14pt 0 6pt 21.3pt; text-align: justify; text-indent: -14.2pt">(i) Mr. Bruno Magalh&#227;es
D&#8217;Abadia, as Technology, Project, and Environment Officer, to replace Mr. Alceu Segamarchi Junior;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 14pt 0 6pt 21.3pt; text-align: justify; text-indent: -14.2pt">(ii) Mr. Roberval
Tavares de Souza, as Regional Systems Officer, to replace Mr.&#160;Ant&#244;nio Carlos Teixeira;</p>


<ix:exclude><!-- Field: Page; Sequence: 269 -->
    <div id="xdx_239_zHYAStce1Nye" style="border-bottom: Black 1pt solid; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" id="xdx_236_zMW9HDwdjfob" style="width: 100%"><tr><td style="text-align: center; width: 100%">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->120<!-- Field: /Sequence -->&#160;</td></tr></table></div>
    <div id="xdx_23F_zVaSv7w8yRz2" 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, Times, Serif; text-align: left; margin-top: 0; margin-right: 0; margin-bottom: 0"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>&#160;</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Notes to the Financial Statements</b></p><p style="font: 11pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Years ended December 31, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p></td></tr></table></div>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 14pt 0 6pt 21.3pt; text-align: justify; text-indent: -14.2pt">(iii) Ms. Paula
Alessandra Bonin Costa Violante, as Metropolitan Officer, to replace Mr. Ricardo Daruiz Borsari.&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Furthermore, on February 9, 2023, the Board of Directors
elected new members for the Executive Board:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -7.1pt">(i) Ms. Catia Cristina
Teixeira Pereira, as Chief Economic, Financial, and Investor Relations Officer, as of March 1, 2023;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 7.1pt">(ii) Ms. Sabrina de Menezes Correa
Furstenau Sabino, as Chief Corporate Management Officer.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Finally, further to the Material Fact disclosed on January
30, 2023, the Company informs that the Board of Directors rectified the resolution regarding the positions to be held on the Executive
Board on that date, whereby the Executive Officers elected at that meeting will now be responsible for the following Offices:</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 14pt; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Mr. Bruno Magalh&#227;es D&#8217;Abadia,
Regional Systems Board</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Mr. Roberval Tavares de Souza, Metropolitan
Board</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 14pt"><tr style="vertical-align: top">
<td style="width: 0.25in"></td><td style="width: 0.25in"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Ms. Paula Alessandra Bonin Costa Violante,
Technology, Project, and Environment Board</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.5in"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Amendment to the Extraordinary Tariff
Revision</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On February 16, 2023, the S&#227;o Paulo State Utility
Services Regulatory Agency (ARSESP) approved an amended schedule of the Extraordinary Tariff Revision, as follows:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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  <tr style="background-color: White">
    <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify; line-height: 110%"><span id="xdx_8B8_zVJbzJuRF0c4" style="display: none">Schedule
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    <td style="padding-right: -0.8pt; padding-left: 0.75pt; text-align: center; line-height: 110%">&#160;</td></tr>
<tr>
    <td style="border: black 1pt solid; padding: 0.75pt; width: 79%; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><b>Stages</b></span></td>
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  <tr style="background-color: rgb(213,234,234)">
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<ix:exclude><!-- Field: Page; Sequence: 270; Options: NewSection; Value: 121 -->
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    <div style="break-before: page; margin-top: 6pt; margin-bottom: 0pt"><p style="font: 13pt Georgia,serif; margin: 0; text-indent: -7.1pt"><b>Companhia de Saneamento B&#225;sico do Estado de S&#227;o Paulo - SABESP</b></p><p style="font: 9pt Georgia,serif; margin: 0; text-align: left"><b>&#160;</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, 2022, 2021 and 2020</b></p><p style="border-bottom: Black 0.75pt solid; font: 9pt Georgia,serif; margin: 0; text-align: left"><b>Amounts in thousands of reais, unless otherwise indicated</b></p><p style="font: 12pt Arial,sans-serif; margin: 0">&#160;</p></div>
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<p style="font: 10pt/110% Georgia,serif; margin: 0 0 0 36pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia,serif; margin: 0 0 0 36pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial,sans-serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia,serif; font-size: 10pt"><b>Extraordinary Tariff Revision Result and
Annual Tariff Readjustment</b></span></td></tr></table>

<p style="font: 10pt Georgia,serif; text-align: justify; margin-right: 0; margin-left: 0">&#160;</p>

<p style="font: 10pt Georgia,serif; text-align: justify; margin-right: 0; margin-left: 0">On April 6, 2023, in continuity to the Material
Facts released on December 21, 2022 and February 16, 2023, SABESP informed its shareholders and the market in general that, the S&#227;o
Paulo State Utility Services Regulatory Agency (ARSESP) released Resolution n&#186; 1,394/2023 related to the Extraordinary Tariff Revision
and the Resolution n&#186; 1,395/2023, which presents the new tariff values, authorizing the Company to apply a total tariff readjustment
of 9.5609% to its current tariffs, result of the following composition:</p>

<ul style="list-style-type: disc">

<li style="font: 10pt Georgia,serif; margin: 0pt 0 12pt; text-align: justify">Inflation Index (February/2022 to February/2023) of 5.5964%;</li>

<li style="font: 10pt Georgia,serif; margin: 0pt 0 12pt; text-align: justify">Efficiency factor (X factor) of 0.2142%;</li>

<li style="font: 10pt Georgia,serif; margin: 0pt 0 12pt; text-align: justify">General Quality Index (GQI 2023) of 0.1280% to be discounted;</li>

<li style="font: 10pt/110% Georgia,serif; margin: 0pt 0 12pt; text-align: justify">Result of the Extraodinary Tariff Revision of 5.5532%;</li>

<li style="font: 10pt/110% Georgia,serif; margin: 0pt 0 12pt; text-align: justify">Compensatory Adjustment (referring to FY2021) of 1.4040%
to be discounted.</li>

</ul>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial,sans-serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia,serif; font-size: 10pt"><b>Contract with International Finance Corporation
&#8211; IFC</b></span></td></tr></table>

<p style="font: 10pt Georgia,serif; text-align: justify; margin-right: 0; margin-left: 0">&#160;</p>

<p style="font: 10pt Georgia,serif; text-align: justify; margin-right: 0; margin-left: 0">On April 7, 2023, SABESP informed its shareholders
and the market in general, the ratification of the unenforceability of the bidding process for hiring specialized technical services to
provide support and consultancy to the State in carrying out studies on SABESP's Privatization was published in the Official Gazette of
the State of S&#227;o Paulo.</p>

<p style="font: 10pt Georgia,serif; margin: 0; text-align: justify">In this regard, the contract with International Finance Corporation
&#8211; IFC was signed on April 10, 2023. IFC is an agency linked to the World Bank, which will act as the advisor in
this process.</p>
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<DOCUMENT>
<TYPE>EX-2.1
<SEQUENCE>2
<FILENAME>ex02-1.htm
<DESCRIPTION>EX-2.1
<TEXT>
<HTML>
<HEAD>
<TITLE></TITLE>
</HEAD>
<BODY>


<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0 15.1pt 0 9.35pt; text-align: right"><B>EXHIBIT 2.1</B></P>

<P STYLE="font: 9pt/10.35pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><B>DESCRIPTION OF SECURITIES</B></P>

<P STYLE="font: 9pt/10.35pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center"><B>REGISTERED UNDER SECTION 12 OF THE
EXCHANGE ACT</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">As of December
31, 2022, 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, Times, Serif; margin: 0 0 10pt">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 32%; padding-left: 4.6pt; font: 12pt/9.95pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 9pt"><B><U>&nbsp;&nbsp;&nbsp;Title of each class</U></B></FONT></TD>
    <TD STYLE="width: 25%; padding-left: 1.6pt; font: 12pt/9.95pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 9pt"><B><U>Trading Symbol(s)</U></B></FONT></TD>
    <TD STYLE="width: 43%; padding-left: 20.55pt; font: 12pt/9.95pt Times New Roman, Times, Serif; text-align: center; text-indent: 22.6pt"><FONT STYLE="font-size: 9pt"><B><U>Name of each exchange on which registered</U></B></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-top: 5.45pt; padding-left: 10pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 9pt">Common Shares, without par value</FONT></TD>
    <TD STYLE="padding-right: -44.5pt; padding-left: 52.7pt; font: 12pt Times New Roman, Times, Serif; text-align: center"><FONT STYLE="font-size: 9pt">Not traded</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-top: 5.45pt; padding-left: 25.95pt; text-align: center"><FONT STYLE="font-size: 9pt">New York Stock Exchange *</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>
    <P STYLE="font: 9pt Times New Roman, Times, 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, Times, Serif; margin: 0.2pt 59.95pt 0 10pt">each representing one Common Share</P></TD>
    <TD>
    <P STYLE="font: 13pt Times New Roman, Times, Serif; margin: 0.4pt 0 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">SBS</P></TD>
    <TD>
    <P STYLE="font: 13pt Times New Roman, Times, Serif; margin: 0.4pt 0 0; text-align: center">&nbsp;</P>
    <P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: center">New York Stock Exchange</P></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">* 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, Times, Serif; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, 2022.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: center; margin-right: 0; margin-bottom: 10pt; margin-left: 0"><B>COMMON
SHARES, WITHOUT PAR VALUE</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin-right: 0; margin-bottom: 10pt; margin-left: 0"><B>General</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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 May 20, 2022)&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, Times, Serif; margin-right: 0; margin-bottom: 10pt; margin-left: 0"><B>Share Capital</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">Our
capital stock is only composed of common shares, all without par value. As of December 31, 2022, our share capital was represented by
683,509,869 common shares. Our common shares are publicly traded in Brazil on the S&atilde;o Paulo Stock Exchange (B3 S.A. &ndash; Brasil,
Bolsa, Balc&atilde;o, or &ldquo;B3&rdquo;), under the ticker symbol SBSP3. 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, Times, Serif; text-align: justify; margin-right: 0; margin-bottom: 10pt; margin-left: 0"><B>Rights,
preferences and restrictions attaching to each class of shares</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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 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 21 days prior to the meeting (and, on second call eight days prior to the meeting). We also make any publications required
by Brazilian Corporate Law 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. The quorum to hold shareholders&rsquo; meetings on first call requires the attendance of shareholders, either
in person or by proxy, representing (except as otherwise provided by Brazilian Corporate Law) 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>


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<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">In
addition, under Brazilian Corporate Law 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 the shareholders
representing at least one half of our voting shares 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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">According
to Brazilian Corporate Law, neither a company&rsquo;s bylaws nor actions taken at a general shareholders&rsquo;meeting may deprive a shareholder
of certain rights, such as:</P>

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    <TD STYLE="width: 37px; padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Symbol; font-size: 9pt">&#183;</FONT></TD>
    <TD STYLE="padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 9pt">the right to participate in the distribution of profits;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 30px">&nbsp;</TD>
    <TD STYLE="width: 37px; padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Symbol; font-size: 9pt">&#183;</FONT></TD>
    <TD STYLE="padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><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>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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    <TD STYLE="width: 30px">&nbsp;</TD>
    <TD STYLE="width: 37px; padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Symbol; font-size: 9pt">&#183;</FONT></TD>
    <TD STYLE="padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><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>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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    <TD STYLE="width: 30px">&nbsp;</TD>
    <TD STYLE="width: 37px; padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Symbol; font-size: 9pt">&#183;</FONT></TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 25.15pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><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 circumstances specified under Brazilian Corporate Law); and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 30px">&nbsp;</TD>
    <TD STYLE="width: 37px; padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Symbol; font-size: 9pt">&#183;</FONT></TD>
    <TD STYLE="padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><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 Times New Roman, Times, Serif; margin: 0.05pt 0 0 55.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">Neither
Brazilian Corporate Law nor our bylaws expressly address:</P>

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    <TD STYLE="width: 37px; padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Symbol; font-size: 9pt">&#183;</FONT></TD>
    <TD STYLE="padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 9pt">staggered terms for directors;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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    <TD STYLE="width: 30px">&nbsp;</TD>
    <TD STYLE="width: 37px; padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Symbol; font-size: 9pt">&#183;</FONT></TD>
    <TD STYLE="padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 9pt">cumulative voting, except as described below; or</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

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    <TD STYLE="width: 4%">&nbsp;</TD>
    <TD STYLE="width: 5%; padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Symbol; font-size: 9pt">&#183;</FONT></TD>
    <TD STYLE="width: 91%; padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 9pt">measures that could prevent a takeover attempt. &nbsp;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 0 55.2pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">According
to Brazilian Corporate Law and its regulations, shareholders representing at least 10% 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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">Pursuant
to regulations promulgated by the CVM, the 10% threshold requirement for the exercise of 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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-left: 0">In addition,
pursuant to our bylaws, the participation of one employee representative on the Board of Directors is assured, with a term of office coinciding
with that of the other directors. The director representing the employees will be chosen by vote of the employees, with our administrative
collaboration when requested, in a direct election, with no automatic reconduction for successive periods.</P>

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<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0"></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-bottom: 10pt; margin-left: 0"><B>Dividends</B></P>
<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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 or higher than 25% 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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">In
addition, we are required by the Brazilian Corporate Law and our bylaws to hold an annual shareholders&rsquo; meeting by the fourth month
after the end of each fiscal 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, Times, Serif; text-align: justify; margin-right: 0; margin-bottom: 10pt; margin-left: 0"><B>Preemptive
rights</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">In
the event of a capital increase by means of the issuance of new shares, U.S. holders of common shares and 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 U.S. holder of common shares and ADS holder may not be able to exercise the preemptive rights relating to his or her common
shares or 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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><B>Memorandum and Articles of Association</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><B>Corporate Purposes</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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 (for us or third parties), 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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><B>Board of Directors and Executive Officers</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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>


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<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">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, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">Pursuant to Brazilian Corporate
Law, only natural persons can be elected as members of our board of Directors or our board of executive officers. Any Director or executive
officer residing or domiciled abroad must appoint a representative residing in Brazil, pursuant to the terms of Brazilian Corporate Law.
See also &ldquo;Item 6.A. Directors and Senior Management&rdquo; of our annual report on Form 20-F.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 9pt/10.25pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><B>Liquidation Rights</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><B>Redemption Rights </B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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>

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    <TD STYLE="width: 37px; padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Symbol; font-size: 9pt">&#183;</FONT></TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 17.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><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>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 30px">&nbsp;</TD>
    <TD STYLE="width: 37px; padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Symbol; font-size: 9pt">&#183;</FONT></TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 17.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><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>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 30px">&nbsp;</TD>
    <TD STYLE="width: 37px; padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Symbol; font-size: 9pt">&#183;</FONT></TD>
    <TD STYLE="padding-top: 0.05pt; padding-right: 17.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><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 Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><B>Changes to Our Share Capital</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><B>Restrictions on Non-Brazilian Holders</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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 certain requirements under foreign investment legislation, which generally requires, among other things, that the
relevant investment made in Brazilian companies by non-resident investors must be registered with the Central Bank of Brazil and the
CVM. 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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0"></P>


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<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">Under
CMN Resolution No. 4,373 of September 29, 2014 (&ldquo;Resolution 4,373&rdquo;), as amended or supplemented from time to time, 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 CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 30px">&nbsp;</TD>
    <TD STYLE="width: 37px; padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Symbol; font-size: 9pt">&#183;</FONT></TD>
    <TD STYLE="padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 9pt">appoint at least one representative in Brazil, which must be a financial institution or an institution authorized to operate by the Central Bank of Brazil;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 30px">&nbsp;</TD>
    <TD STYLE="width: 37px; padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Symbol; font-size: 9pt">&#183;</FONT></TD>
    <TD STYLE="padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 9pt">register as a foreign investor with the CVM (not applicable to individual non-resident investors); </FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 30px">&nbsp;</TD>
    <TD STYLE="width: 37px; padding-top: 0.05pt; font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-family: Symbol; font-size: 9pt">&#183;</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 9pt">appoint at least one custodian (which must be a financial institution), duly licensed by the CVM (except if the foreign investor is a natural person); and </FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; padding-top: 0.05pt; text-align: justify"><FONT STYLE="font-family: Symbol; font-size: 9pt">&#183;</FONT></TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif; text-align: justify"><FONT STYLE="font-size: 9pt">hire a local brokerage firm (<I>Corretora de T&iacute;tulos e Valores Mobili&aacute;rios</I>) for trading securities locally, including for purposes of selling on the local stock exchange a position held in a listed company.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 17.45pt">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 17.45pt">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, or other
way expressly authorized by the CVM.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-bottom: 10pt; margin-left: 0">&nbsp;<B>Form
and Transfer of Shares</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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: 9pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-bottom: 10pt; margin-left: 0"><B>Shareholder
Ownership Disclosure</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; margin: 0; text-align: justify">&nbsp;</P>


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<P STYLE="font: 11pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-bottom: 0; margin-left: 0"><B>AMERICAN
DEPOSITARY SHARES (EVIDENCED BY AMERICAN DEPOSITARY RECEIPTS), EACH REPRESENTING ONE COMMON SHARE</B></P>

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

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

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-left: 0"><B>&nbsp;</B>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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><B>Provisions</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><B>Dividends and Distributions</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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 of ADRs
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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0"></P>


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<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">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 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, Times, Serif; margin: 0; text-align: justify; text-indent: 0.25in">&nbsp;</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><B>Rights to Purchase Additional Shares</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-left: 0">If we offer
the holders of any deposited securities any rights to subscribe for additional common shares or any rights of any other nature, the Depositary
may (i) distribute those rights to owners of ADRs, (ii) exercise those rights on behalf of owners of ADRs or (iii) sell those rights and
distribute the net proceeds to owners of ADRs, in each case after deduction or upon payment of its fees and expenses.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">To
the extent the Depositary does not do any of those things, it will allow the rights to lapse. In that case, you will receive no value
for them. The Depositary will exercise or distribute rights only if we provide satisfactory assurances to the Depositary that it is legal
to do so. If the Depositary exercises any rights, it will purchase the securities to which the rights relate and distribute those securities
to subscribing owners of ADRs, but only if such owners of ADRs have paid the exercise price to the Depositary. U.S. securities laws may
restrict the ability of the Depositary to distribute rights, ADSs, ADRs or other securities issued on exercise of rights to all or certain
owners of ADRs, and the securities distributed may be subject to restrictions on transfer.</P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><B>Surrender and Withdrawal of Deposited Securities</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0"></P>


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<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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: 9pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-bottom: 10pt; margin-left: 0"><B>Record
Date</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><B>Voting Rights</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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>

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<TD STYLE="width: 35pt; text-align: right"><FONT STYLE="font-size: 9pt">(a)</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 9pt">such information as is contained in such notice of meeting,</FONT></TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 35pt; text-align: right">(b)</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">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</TD>
</TR></TABLE>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 9pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 35pt; text-align: right">(c)</TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify">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.</TD>
</TR></TABLE>

<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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 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>


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<P STYLE="font: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; text-indent: 0.25in">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><B>Reports: Inspection of Transfer Books</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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: 9pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify"><B>Liabilities of Owners for Taxes </B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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: 9pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-bottom: 10pt; margin-left: 0"><B>Changes
Affecting Deposited Securities</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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: 9pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-bottom: 10pt; margin-left: 0"><B>Notices
and Reports</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-left: 0">On or before
the first date on which we give notice, by publication or otherwise, of any meeting of holders of common shares or other desposited securities,
or of any adjourned meeting of such holders, or of the taking of any action in respect of any cash or other distributions or the offering
of any rights, we agree to transmit to the Depositary and the Custodian a copy of the notice thereof in the form given or to be given
to holders of common shares or other deposited securities.</P>
<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-left: 0"></P>


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<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-left: 0">We will
arrange for the translation into English, to the extent required pursuant to any applicable regulations of the SEC, and the prompt transmittal
by us to the Depositary and the Custodian of such notices and any other reports and communications which are made generally available
by us to holders of our common shares. If requested in writing by us, the Depositary will arrange for the mailing of copies of such notices,
reports and communications to all owners ADRs. We will timely provide the Depositary with the quantity of such notices, reports, and communications,
as requested by the Depositary from time to time, in order for the Depositary to effect such mailings as promptly as practicable.</P>

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

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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. 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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0"></P>


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<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; margin-right: 0; margin-bottom: 10pt; margin-left: 0"><B>Limitations
on Obligations and Liabilities to ADR Holders</B></P>

<P STYLE="font: 9pt Times New Roman, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">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, Times, Serif; text-align: justify; text-indent: 0.25in; margin-right: 0; margin-bottom: 10pt; margin-left: 0">No
disclaimer of liability under the Securities Act is intended by any provision of the Deposit Agreement.</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>


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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: right; background-color: white"><B>EXHIBIT 12.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center; background-color: white"><B>CERTIFICATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">I, Andr&eacute; Gustavo
Salcedo Teixeira Mendes, certify that:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt; text-align: left"><FONT STYLE="font-size: 10pt">1.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 10pt; text-align: justify"><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="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt; text-align: left"><FONT STYLE="font-size: 10pt">2.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 10pt; 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="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt; text-align: left"><FONT STYLE="font-size: 10pt">3.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 10pt; text-align: justify"><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="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt; text-align: left"><FONT STYLE="font-size: 10pt">4.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">The company&#8217;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:&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 2%; text-align: left">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-bottom: 10pt; text-align: left"><FONT STYLE="font-size: 10pt">a.</FONT></TD>
    <TD STYLE="width: 96%; padding-bottom: 10pt; 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="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt; text-align: left"><FONT STYLE="font-size: 10pt">b.</FONT></TD>
    <TD STYLE="padding-bottom: 10pt; 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="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt; text-align: left"><FONT STYLE="font-size: 10pt">c.</FONT></TD>
    <TD STYLE="padding-bottom: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">evaluated the effectiveness of the company&#8217;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="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt; text-align: left"><FONT STYLE="font-size: 10pt">d.</FONT></TD>
    <TD STYLE="padding-bottom: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">disclosed in this report any change in the company&#8217;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&#8217;s internal control over financial reporting.</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">5.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 10pt; text-align: justify"><FONT STYLE="font-size: 10pt">The company&#8217;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the company&#8217;s auditors and to the audit committee of the company&#8217;s board of directors (or persons performing the equivalent function):</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt; text-align: left"><FONT STYLE="font-size: 10pt">a.</FONT></TD>
    <TD STYLE="padding-bottom: 10pt; text-align: justify"><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&#8217;s ability to record, process, summarize and report financial information; and</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="text-align: left">&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt; text-align: left"><FONT STYLE="font-size: 10pt">b.</FONT></TD>
    <TD STYLE="padding-bottom: 10pt; text-align: justify"><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&#8217;s internal control over financial reporting.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white"><FONT STYLE="font-size: 10pt">&nbsp;</FONT>&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">Date:&nbsp;&nbsp;April
25,<B>&nbsp;</B>2023</P>

<P STYLE="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: left; background-color: white">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 11pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 5%"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><FONT STYLE="font-size: 10pt">By:&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P></TD>
  <TD STYLE="width: 95%"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><FONT STYLE="font-size: 10pt"><U>&nbsp;/s/&nbsp;&nbsp;&nbsp;Andr&eacute;
Gustavo Salcedo Teixeira Mendes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT><FONT STYLE="font-size: 13.5pt">&nbsp;</FONT></P></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Name:&nbsp; &nbsp;</P></TD>
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Andr&eacute;
Gustavo Salcedo Teixeira Mendes</P></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">Title:&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;</P></TD>
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">Chief
Executive Officer</P></TD></TR>
</TABLE>
<P STYLE="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: left; background-color: white"></P>

<P STYLE="font: 13.5pt Times New Roman, Times, Serif; margin: 0; text-align: left; background-color: white">&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 12pt; text-align: justify">&nbsp;</P>


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<TYPE>EX-12.2
<SEQUENCE>4
<FILENAME>ex12-2.htm
<DESCRIPTION>EX-12.2
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: right; background-color: white"><B>EXHIBIT 12.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center; background-color: white"><B>CERTIFICATION</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">I, Catia Cristina
Teixeira Pereira, certify that:</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">1.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; 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="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">2.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; 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="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">3.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; 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="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">4.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; 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:&nbsp;</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 2%">&nbsp;</TD>
    <TD STYLE="width: 2%; padding-bottom: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a)</FONT></TD>
    <TD STYLE="width: 96%; padding-bottom: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; 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="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">b)</FONT></TD>
    <TD STYLE="padding-bottom: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; 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="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">c)</FONT></TD>
    <TD STYLE="padding-bottom: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; 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="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">d)</FONT></TD>
    <TD STYLE="padding-bottom: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; 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="vertical-align: top">
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">5.</FONT></TD>
    <TD COLSPAN="2" STYLE="padding-bottom: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; 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="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">a)</FONT></TD>
    <TD STYLE="padding-bottom: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; 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="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD STYLE="padding-bottom: 10pt"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">b)</FONT></TD>
    <TD STYLE="padding-bottom: 10pt; text-align: justify"><FONT STYLE="font-family: Times New Roman, Times, Serif; 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: 11pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white"><FONT STYLE="font-size: 10pt">&nbsp;</FONT><FONT STYLE="font-size: 12pt">&nbsp;</FONT></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">Date:&nbsp;&nbsp;April
25,<B>&nbsp;</B>2023</P>

<P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 11pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 5%"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><FONT STYLE="font-size: 10pt">By:&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P></TD>
  <TD STYLE="width: 95%"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><FONT STYLE="font-size: 10pt"><U>&nbsp;/s/&nbsp;&nbsp;&nbsp;Catia Cristina Teixeira Pereira&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT><FONT STYLE="font-size: 13.5pt">&nbsp;</FONT></P></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Name:&nbsp; &nbsp;</P></TD>
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Catia
Cristina Teixeira Pereira</P></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">Title:&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;</P></TD>
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">Chief
Financial Officer and Investor Relations Officer</P></TD></TR>
</TABLE>

<P STYLE="font: 13.5pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 13.5pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>




<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">&nbsp;</P>


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<SEQUENCE>5
<FILENAME>ex13-1.htm
<DESCRIPTION>EX-13.1
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: right; background-color: white"><B>EXHIBIT 13.1</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center; background-color: white"><B>CERTIFICATION PURSUANT
TO 18 U.S.C. SECTION 1350,<BR>
AS ADOPTED PURSUANT TO<BR>
SECTION 906 OF THE U.S. SARBANES-OXLEY ACT OF 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">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-F for the fiscal year ended December 31, 2022, as filed with the U.S. Securities and Exchange Commission on the date hereof (the
&ldquo;Report&rdquo;), I, Andr&eacute; Gustavo Salcedo Teixeira Mendes, 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:&nbsp;&nbsp;</P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.5in; text-align: justify; text-indent: -0.5in; background-color: white"><FONT STYLE="font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT STYLE="font-size: 10pt">(i)</FONT><FONT STYLE="font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><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></P>

<P STYLE="font: 12pt Times New Roman, Times, Serif; margin: 0 0 10pt 0.5in; text-align: justify; text-indent: -0.5in; background-color: white"><FONT STYLE="font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><FONT STYLE="font-size: 10pt">(ii)</FONT><FONT STYLE="font-size: 7pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT><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></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">Date:&nbsp;&nbsp;April
25,<B>&nbsp;</B>2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 11pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 5%"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><FONT STYLE="font-size: 10pt">By:&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P></TD>
  <TD STYLE="width: 95%"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><FONT STYLE="font-size: 10pt"><U>&nbsp;/s/&nbsp;&nbsp;&nbsp;Andr&eacute;
Gustavo Salcedo Teixeira Mendes&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT><FONT STYLE="font-size: 13.5pt">&nbsp;</FONT></P></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Name:&nbsp; &nbsp;</P></TD>
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Andr&eacute;
Gustavo Salcedo Teixeira Mendes</P></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">Title:&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;</P></TD>
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">Chief
Executive Officer</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></P>

<P STYLE="font: 11pt/107% Calibri, Helvetica, Sans-Serif; margin: 0 0 8pt">&nbsp;</P>


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<TYPE>EX-13.2
<SEQUENCE>6
<FILENAME>ex13-2.htm
<DESCRIPTION>EX-13.2
<TEXT>
<HTML>
<HEAD>
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<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: right; background-color: white"><B>EXHIBIT 13.2</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: center; background-color: white"><B>CERTIFICATION PURSUANT
TO 18 U.S.C. SECTION 1350,<BR>
AS ADOPTED PURSUANT TO<BR>
SECTION 906 OF THE U.S. SARBANES-OXLEY ACT OF 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">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-F for the fiscal year ended December 31, 2022, as filed with the U.S. Securities and Exchange Commission on the date hereof (the
&ldquo;Report&rdquo;), I, Catia Cristina Teixeira Pereira, 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:&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 35pt; text-align: right"><FONT STYLE="font-size: 10pt">(i)</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><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="font: 12pt Times New Roman, Times, Serif; margin-top: 0pt; margin-bottom: 6pt; width: 100%"><TR STYLE="vertical-align: top; text-align: justify">
<TD STYLE="width: 35pt; text-align: right"><FONT STYLE="font-size: 10pt">(ii)</FONT></TD><TD STYLE="width: 5pt"></TD><TD STYLE="text-align: justify"><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: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">Date:&nbsp;&nbsp;April
25,<B>&nbsp;</B>2023</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></P>

<TABLE CELLPADDING="0" CELLSPACING="0" STYLE="border-collapse: collapse; font: 11pt Times New Roman, Times, Serif; width: 100%">
<TR STYLE="vertical-align: top; text-align: left">
  <TD STYLE="width: 5%"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><FONT STYLE="font-size: 10pt">By:&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</FONT></P></TD>
  <TD STYLE="width: 95%"><P STYLE="font: 11pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"><FONT STYLE="font-size: 10pt"><U>&nbsp;/s/&nbsp;&nbsp;&nbsp;Catia Cristina Teixeira Pereira&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></FONT><FONT STYLE="font-size: 13.5pt">&nbsp;</FONT></P></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Name:&nbsp; &nbsp;</P></TD>
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white">Catia
Cristina Teixeira Pereira</P></TD></TR>
<TR STYLE="vertical-align: top; text-align: left">
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">Title:&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;</P></TD>
  <TD><P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 10pt; text-align: justify; background-color: white">Chief
Financial Officer and Investor Relations Officer</P></TD></TR>
</TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify; background-color: white"></P>

<P STYLE="font: 13.5pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

<P STYLE="font: 13.5pt Times New Roman, Times, Serif; margin: 0; background-color: white">&nbsp;</P>

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<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>7
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<DESCRIPTION>XBRL SCHEMA FILE
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<XBRL>
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	  <link:definition>00000062 - Disclosure - Equity (Tables)</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/EarningsPerShareTables" id="EarningsPerShareTables">
	  <link:definition>00000063 - Disclosure - Earnings per share (Tables)</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/OperatingSegmentInformationTables" id="OperatingSegmentInformationTables">
	  <link:definition>00000064 - Disclosure - Operating segment information (Tables)</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/InsuranceTables" id="InsuranceTables">
	  <link:definition>00000065 - Disclosure - Insurance (Tables)</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/OperatingRevenueTables" id="OperatingRevenueTables">
	  <link:definition>00000066 - Disclosure - Operating revenue (Tables)</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/OperatingCostsAndExpensesTables" id="OperatingCostsAndExpensesTables">
	  <link:definition>00000067 - Disclosure - Operating costs and expenses (Tables)</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/FinancialIncomeExpensesTables" id="FinancialIncomeExpensesTables">
	  <link:definition>00000068 - Disclosure - Financial Income (Expenses) (Tables)</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/OtherOperatingIncomeExpensesNetTables" id="OtherOperatingIncomeExpensesNetTables">
	  <link:definition>00000069 - Disclosure - Other operating income (expenses), net (Tables)</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/CommitmentsTables" id="CommitmentsTables">
	  <link:definition>00000070 - Disclosure - Commitments (Tables)</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/SupplementalCashFlowInformationTables" id="SupplementalCashFlowInformationTables">
	  <link:definition>00000071 - Disclosure - Supplemental cash flow information (Tables)</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/EventsAfterReportingPeriodTables" id="EventsAfterReportingPeriodTables">
	  <link:definition>00000072 - Disclosure - Events after the reporting period (Tables)</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/OperationsDetails" id="OperationsDetails">
	  <link:definition>00000073 - Disclosure - Operations (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/SummaryOfSignificantAccountingPoliciesDetailsNarrative" id="SummaryOfSignificantAccountingPoliciesDetailsNarrative">
	  <link:definition>00000074 - Disclosure - Summary of Significant Accounting Policies (Details Narrative)</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/ChangesInAccountingPracticesAndDisclosuresDetails" id="ChangesInAccountingPracticesAndDisclosuresDetails">
	  <link:definition>00000075 - Disclosure - Changes in accounting practices and disclosures (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/RiskManagementDetails" id="RiskManagementDetails">
	  <link:definition>00000076 - Disclosure - Risk Management (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/RiskManagementDetails1" id="RiskManagementDetails1">
	  <link:definition>00000077 - Disclosure - Risk Management (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/RiskManagementDetails2" id="RiskManagementDetails2">
	  <link:definition>00000078 - Disclosure - Risk Management (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/RiskManagementDetails3" id="RiskManagementDetails3">
	  <link:definition>00000079 - Disclosure - Risk Management (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/RiskManagementDetails4" id="RiskManagementDetails4">
	  <link:definition>00000080 - Disclosure - Risk Management (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/RiskManagementDetails5" id="RiskManagementDetails5">
	  <link:definition>00000081 - Disclosure - Risk Management (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/RiskManagementDetails6" id="RiskManagementDetails6">
	  <link:definition>00000082 - Disclosure - Risk Management (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/RiskManagementDetails7" id="RiskManagementDetails7">
	  <link:definition>00000083 - Disclosure - Risk Management (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/RiskManagementDetails8" id="RiskManagementDetails8">
	  <link:definition>00000084 - Disclosure - 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>00000085 - Disclosure - 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/RiskManagementDetails10" id="RiskManagementDetails10">
	  <link:definition>00000086 - Disclosure - Risk Management (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/RiskManagementDetailsNarrative" id="RiskManagementDetailsNarrative">
	  <link:definition>00000087 - Disclosure - 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>00000088 - Disclosure - 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>00000089 - Disclosure - 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>00000090 - Disclosure - 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>00000091 - Disclosure - 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>00000092 - Disclosure - 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/TradeReceivablesDetails" id="TradeReceivablesDetails">
	  <link:definition>00000093 - Disclosure - 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>00000094 - Disclosure - 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>00000095 - Disclosure - 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>00000096 - Disclosure - 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>00000097 - Disclosure - 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>00000098 - Disclosure - 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>00000099 - Disclosure - 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>00000100 - Disclosure - 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>00000101 - Disclosure - 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>00000102 - Disclosure - 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>00000103 - Disclosure - 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>00000104 - Disclosure - 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>00000105 - Disclosure - Contract assets (Details)</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/ContractAssetsDetailsNarrative" id="ContractAssetsDetailsNarrative">
	  <link:definition>00000106 - Disclosure - 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>00000107 - Disclosure - 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>00000108 - Disclosure - 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>00000109 - Disclosure - 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>00000110 - Disclosure - 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>00000111 - Disclosure - 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/IntangibleAssetsDetails5" id="IntangibleAssetsDetails5">
	  <link:definition>00000112 - Disclosure - Intangible assets (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/IntangibleAssetsDetailsNarrative" id="IntangibleAssetsDetailsNarrative">
	  <link:definition>00000113 - Disclosure - 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>00000114 - Disclosure - 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>00000115 - Disclosure - 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/BorrowingsAndFinancingDetails" id="BorrowingsAndFinancingDetails">
	  <link:definition>00000116 - Disclosure - 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>00000117 - Disclosure - 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>00000118 - Disclosure - 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>00000119 - Disclosure - 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>00000120 - Disclosure - 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>00000121 - Disclosure - 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>00000122 - Disclosure - 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>00000123 - Disclosure - 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>00000124 - Disclosure - 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>00000125 - Disclosure - 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>00000126 - Disclosure - 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>00000127 - Disclosure - 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>00000128 - Disclosure - 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>00000129 - Disclosure - 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/ProvisionsDetails" id="ProvisionsDetails">
	  <link:definition>00000130 - Disclosure - 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 - 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 - 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 - 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/LaborAndSocialObligationsDetails" id="LaborAndSocialObligationsDetails">
	  <link:definition>00000134 - Disclosure - Labor and social obligations (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/LaborAndSocialObligationsDetailsNarrative" id="LaborAndSocialObligationsDetailsNarrative">
	  <link:definition>00000135 - Disclosure - Labor and social obligations (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/PensionPlanObligationsDetails" id="PensionPlanObligationsDetails">
	  <link:definition>00000136 - Disclosure - Pension plan obligations (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/PensionPlanObligationsDetails1" id="PensionPlanObligationsDetails1">
	  <link:definition>00000137 - Disclosure - Pension plan obligations (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/PensionPlanObligationsDetails2" id="PensionPlanObligationsDetails2">
	  <link:definition>00000138 - Disclosure - Pension plan obligations (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/PensionPlanObligationsDetails3" id="PensionPlanObligationsDetails3">
	  <link:definition>00000139 - Disclosure - Pension plan obligations (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/PensionPlanObligationsDetails4" id="PensionPlanObligationsDetails4">
	  <link:definition>00000140 - Disclosure - Pension plan obligations (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/PensionPlanObligationsDetails5" id="PensionPlanObligationsDetails5">
	  <link:definition>00000141 - Disclosure - Pension plan obligations (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/PensionPlanObligationsDetails6" id="PensionPlanObligationsDetails6">
	  <link:definition>00000142 - Disclosure - Pension plan obligations (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/PensionPlanObligationsDetails7" id="PensionPlanObligationsDetails7">
	  <link:definition>00000143 - Disclosure - Pension plan obligations (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/PensionPlanObligationsDetails8" id="PensionPlanObligationsDetails8">
	  <link:definition>00000144 - Disclosure - Pension plan obligations (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/PensionPlanObligationsDetails9" id="PensionPlanObligationsDetails9">
	  <link:definition>00000145 - Disclosure - Pension plan obligations (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/PensionPlanObligationsDetails10" id="PensionPlanObligationsDetails10">
	  <link:definition>00000146 - Disclosure - Pension plan obligations (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/PensionPlanObligationsDetailsNarrative" id="PensionPlanObligationsDetailsNarrative">
	  <link:definition>00000147 - Disclosure - Pension plan obligations (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>00000148 - Disclosure - 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/EquityDetails" id="EquityDetails">
	  <link:definition>00000149 - Disclosure - 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 - 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 - 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 - 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 - 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 - 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 - 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 - 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 - 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 - 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/OperatingCostsAndExpensesDetails" id="OperatingCostsAndExpensesDetails">
	  <link:definition>00000159 - Disclosure - 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>00000160 - Disclosure - 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>00000161 - Disclosure - 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>00000162 - Disclosure - 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>00000163 - Disclosure - 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/EventsAfterReportingPeriodDetails" id="EventsAfterReportingPeriodDetails">
	  <link:definition>00000164 - Disclosure - Events after the reporting period (Details)</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:linkbaseRef xlink:type="simple" xlink:href="sbs-20221231_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" />
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</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>8
<FILENAME>sbs-20221231_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
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<DOCUMENT>
<TYPE>EX-101.DEF
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<DESCRIPTION>XBRL LABEL FILE
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AccumulatedOtherComprehensiveIncomeMember_lbl" xml:lang="en-US">Accumulated other comprehensive income [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_TotalMember" xlink:label="sbs_TotalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalMember" xlink:to="sbs_TotalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TotalMember_lbl" xml:lang="en-US">Total [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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-20221231.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">Programa De Formacao Do Patrimonio Do Servidor Publico [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Contribuicao Para O Financiamentoda Seguridade Social [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublico1Member" xlink:label="sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublico1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublico1Member" xlink:to="sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublico1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublico1Member_lbl" xml:lang="en-US">Programa De Formacao Do Patrimonio Do Servidor Publico 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocial1Member" xlink:label="sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocial1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocial1Member" xlink:to="sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocial1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocial1Member_lbl" xml:lang="en-US">Contribuicao Para O Financiamentoda Seguridade Social 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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">I F R S 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 I F R S 10 I A S 28 And [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 I A S [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_AmendmentsToIASEightheenMember" xlink:label="sbs_AmendmentsToIASEightheenMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentsToIASEightheenMember" xlink:to="sbs_AmendmentsToIASEightheenMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmendmentsToIASEightheenMember_lbl" xml:lang="en-US">Amendments To I A S Eightheen [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_AmendmentsToIASEightMember" xlink:label="sbs_AmendmentsToIASEightMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentsToIASEightMember" xlink:to="sbs_AmendmentsToIASEightMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmendmentsToIASEightMember_lbl" xml:lang="en-US">Amendments To I A S Eight [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_AmendmentsToIASTwelveMember" xlink:label="sbs_AmendmentsToIASTwelveMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmendmentsToIASTwelveMember" xlink:to="sbs_AmendmentsToIASTwelveMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmendmentsToIASTwelveMember_lbl" xml:lang="en-US">Amendments To I A S Twelve [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.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/2022/currency-2022.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">United States of America, Dollars</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/currency/2022/currency-2022.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">Japan, Yen</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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">Probable Scenario [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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-20221231.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 Rates [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Amplos [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Prazos [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Rates [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Charge [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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 De Brasil [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.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-20221231.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">Moodys [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2022/elts/srt-2022.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-20221231.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 Poors [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Caixa Economica Federal [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 B V [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 B T G Pactual S [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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">A A Plus Bra [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">A A A Bra [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Others [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.xsd#sbs_TwentyTwentyTwoMember" xlink:label="sbs_TwentyTwentyTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentyTwoMember" xlink:to="sbs_TwentyTwentyTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyTwentyTwoMember_lbl" xml:lang="en-US">Twenty Twenty Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_TwentyTwentyThreeMember" xlink:label="sbs_TwentyTwentyThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentyThreeMember" xlink:to="sbs_TwentyTwentyThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyTwentyThreeMember_lbl" xml:lang="en-US">Twenty Twenty Three [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_TwentyTwentyFourMember" xlink:label="sbs_TwentyTwentyFourMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentyFourMember" xlink:to="sbs_TwentyTwentyFourMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyTwentyFourMember_lbl" xml:lang="en-US">Twenty Twenty Four [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Twenty Twenty Five [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Twenty Twenty Six [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_TwentyTwentySevenMember" xlink:label="sbs_TwentyTwentySevenMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyTwentySevenMember" xlink:to="sbs_TwentyTwentySevenMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyTwentySevenMember_lbl" xml:lang="en-US">Twenty Twenty Seven [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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">C D I [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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 liabilities [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">T R [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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">I P C A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">T J L P [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">L I B O R [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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 Values [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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/label" xlink:label="sbs_BancoBTGPactualSAMember_lbl" xml:lang="en-US">Banco B T G Pactual S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Bancodobrasilsa One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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">Agreementwiththe Sao Paulo Municipal Government [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Deposites [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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/label" xlink:label="sbs_OtherOneMember_lbl" xml:lang="en-US">Other One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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 Municipal Governments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">Not later than one month [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">Later than one month and not later than two months [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Later Than Two Month And Not Later Than Three Months [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Later Than Three Month And Not Later Than Four Months [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Later Than Four Month And Not Later Than Six Months [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">Later than six months and not later than one year [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">Later than one year [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_TradeReceivablesJudicialBondsAxis" xlink:label="sbs_TradeReceivablesJudicialBondsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TradeReceivablesJudicialBondsAxis" xlink:to="sbs_TradeReceivablesJudicialBondsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TradeReceivablesJudicialBondsAxis_lbl" xml:lang="en-US">Trade receivables &#150; judicial bonds</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_MunicpalityOfSaoPauloMember" xlink:label="sbs_MunicpalityOfSaoPauloMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MunicpalityOfSaoPauloMember" xlink:to="sbs_MunicpalityOfSaoPauloMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MunicpalityOfSaoPauloMember_lbl" xml:lang="en-US">Municpality Of Sao Paulo [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_MunicpalityofCotiaMember" xlink:label="sbs_MunicpalityofCotiaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MunicpalityofCotiaMember" xlink:to="sbs_MunicpalityofCotiaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MunicpalityofCotiaMember_lbl" xml:lang="en-US">Municpalityof Cotia [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_MunicpalityofCachoeiraPaulistaMember" xlink:label="sbs_MunicpalityofCachoeiraPaulistaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MunicpalityofCachoeiraPaulistaMember" xlink:to="sbs_MunicpalityofCachoeiraPaulistaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MunicpalityofCachoeiraPaulistaMember_lbl" xml:lang="en-US">Municpalityof Cachoeira Paulista [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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 Loss [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_MonthlyFlowPaymentsiiandviMember" xlink:label="sbs_MonthlyFlowPaymentsiiandviMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MonthlyFlowPaymentsiiandviMember" xlink:to="sbs_MonthlyFlowPaymentsiiandviMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MonthlyFlowPaymentsiiandviMember_lbl" xml:lang="en-US">Monthly Flow Paymentsiiandvi [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 G E S P 2015 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.xsd#sbs_InterestOnCapitalPayableMember" xlink:label="sbs_InterestOnCapitalPayableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestOnCapitalPayableMember" xlink:to="sbs_InterestOnCapitalPayableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestOnCapitalPayableMember_lbl" xml:lang="en-US">Interest On Capital Payable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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/label" xlink:label="sbs_SanitationServices1Member_lbl" xml:lang="en-US">Sanitation Services 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Related Parties [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_PaymentReceivedFromReimbursementMember" xlink:label="sbs_PaymentReceivedFromReimbursementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaymentReceivedFromReimbursementMember" xlink:to="sbs_PaymentReceivedFromReimbursementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PaymentReceivedFromReimbursementMember_lbl" xml:lang="en-US">Payment Received From Reimbursement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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">Types Of Investment [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Seasamm [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_GSInimaMember" xlink:label="sbs_GSInimaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_GSInimaMember" xlink:to="sbs_GSInimaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_GSInimaMember_lbl" xml:lang="en-US">G S Inima [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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/label" xlink:label="sbs_AguasDeAndradinaMember_lbl" xml:lang="en-US">Aguas De Andradina [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_SABESPMember" xlink:label="sbs_SABESPMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SABESPMember" xlink:to="sbs_SABESPMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SABESPMember_lbl" xml:lang="en-US">S A B E S P [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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-20221231.xsd#sbs_EstreMember" xlink:label="sbs_EstreMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EstreMember" xlink:to="sbs_EstreMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EstreMember_lbl" xml:lang="en-US">Estre [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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/label" xlink:label="sbs_PaulistaGeradoraDeEnergiaMember_lbl" xml:lang="en-US">Paulista Geradora De Energia [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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 Andradinas [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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 Energias [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_CantareiraSPEnergiaMember" xlink:label="sbs_CantareiraSPEnergiaMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CantareiraSPEnergiaMember" xlink:to="sbs_CantareiraSPEnergiaMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CantareiraSPEnergiaMember_lbl" xml:lang="en-US">Cantareira S P Energia [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_FOXXUREBAAmbientalMember" xlink:label="sbs_FOXXUREBAAmbientalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FOXXUREBAAmbientalMember" xlink:to="sbs_FOXXUREBAAmbientalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FOXXUREBAAmbientalMember_lbl" xml:lang="en-US">F O X X U R E B A Ambiental [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_InfranextSolucoesemPavimentacaoMember" xlink:label="sbs_InfranextSolucoesemPavimentacaoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InfranextSolucoesemPavimentacaoMember" xlink:to="sbs_InfranextSolucoesemPavimentacaoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InfranextSolucoesemPavimentacaoMember_lbl" xml:lang="en-US">Infranext Solucoesem Pavimentacao [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_PaulistaGeradoraDeEnergiMember" xlink:label="sbs_PaulistaGeradoraDeEnergiMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaulistaGeradoraDeEnergiMember" xlink:to="sbs_PaulistaGeradoraDeEnergiMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PaulistaGeradoraDeEnergiMember_lbl" xml:lang="en-US">Paulista Geradora De Energi [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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 other than goodwill [axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Agreements Equity Values [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Agreements Economic Value [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Contractses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Contract Commitments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Service Contracts Commitments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Licenses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Uses [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_RightOfUsesInvestmentsMember" xlink:label="sbs_RightOfUsesInvestmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RightOfUsesInvestmentsMember" xlink:to="sbs_RightOfUsesInvestmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RightOfUsesInvestmentsMember_lbl" xml:lang="en-US">Right Of Uses Investments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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/label" xlink:label="sbs_AgreementsEquityValueMember_lbl" xml:lang="en-US">Agreements Equity Value [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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/label" xlink:label="sbs_ProgramContractsMember_lbl" xml:lang="en-US">Program Contracts [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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/label" xlink:label="sbs_ProgramContractsCommitmentsMember_lbl" xml:lang="en-US">Program Contracts Commitments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.xsd#sbs_RightOfUseInvestmentsMember" xlink:label="sbs_RightOfUseInvestmentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RightOfUseInvestmentsMember" xlink:to="sbs_RightOfUseInvestmentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RightOfUseInvestmentsMember_lbl" xml:lang="en-US">Right Of Use Investments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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 Contract [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_ConcessionAgreementsMember" xlink:label="sbs_ConcessionAgreementsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConcessionAgreementsMember" xlink:to="sbs_ConcessionAgreementsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ConcessionAgreementsMember_lbl" xml:lang="en-US">Concession Agreements [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="sbs-20221231.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-20221231.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="sbs-20221231.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-20221231.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 Asset [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Costs [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Amortizations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">Office equipment [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="sbs-20221231.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/label" xlink:label="sbs_AccumulatedAmortizationMember_lbl" xml:lang="en-US">Accumulated Amortization [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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">Transport Equipments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">Fixtures and fittings [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/label" xlink:label="ifrs-full_OtherPropertyPlantAndEquipmentMember_lbl" xml:lang="en-US">Other property, plant and equipment [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.xsd#sbs_TwelfthIssueDebenturesMember" xlink:label="sbs_TwelfthIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwelfthIssueDebenturesMember" xlink:to="sbs_TwelfthIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwelfthIssueDebenturesMember_lbl" xml:lang="en-US">Twelfth Issue Debentures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">21th issue debentures</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">22th issue debentures</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">23th issue debentures</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Twenty Six Issue Debentures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Twenty Seven Issue Debentures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_TwentyEightIssueDebenturesMember" xlink:label="sbs_TwentyEightIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyEightIssueDebenturesMember" xlink:to="sbs_TwentyEightIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyEightIssueDebenturesMember_lbl" xml:lang="en-US">Twenty Eight Issue Debentures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_TwentyNineIssueDebenturesMember" xlink:label="sbs_TwentyNineIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyNineIssueDebenturesMember" xlink:to="sbs_TwentyNineIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyNineIssueDebenturesMember_lbl" xml:lang="en-US">Twenty Nine Issue Debentures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_ThirtyIssueDebenturesMember" xlink:label="sbs_ThirtyIssueDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ThirtyIssueDebenturesMember" xlink:to="sbs_ThirtyIssueDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ThirtyIssueDebenturesMember_lbl" xml:lang="en-US">Thirty Issue Debentures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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 TIET III [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_BrazilianDevelopmentBankBNDEST2015Member" xlink:label="sbs_BrazilianDevelopmentBankBNDEST2015Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianDevelopmentBankBNDEST2015Member" xlink:to="sbs_BrazilianDevelopmentBankBNDEST2015Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BrazilianDevelopmentBankBNDEST2015Member_lbl" xml:lang="en-US">Brazilian Development Bank B N D E S T 2015 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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">Profit for the year - change in the equity [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_InterAmericanDevelopmentBankBIDINVEST2022Member" xlink:label="sbs_InterAmericanDevelopmentBankBIDINVEST2022Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterAmericanDevelopmentBankBIDINVEST2022Member" xlink:to="sbs_InterAmericanDevelopmentBankBIDINVEST2022Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterAmericanDevelopmentBankBIDINVEST2022Member_lbl" xml:lang="en-US">Inter American Development Bank B I D I N V E S T 2022 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_InternationalFinanceCorporationIFCMember" xlink:label="sbs_InternationalFinanceCorporationIFCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InternationalFinanceCorporationIFCMember" xlink:to="sbs_InternationalFinanceCorporationIFCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InternationalFinanceCorporationIFCMember_lbl" xml:lang="en-US">International Finance Corporation I F C [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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/label" xlink:label="sbs_InterestAndChargesMember_lbl" xml:lang="en-US">Interest and charges [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.xsd#sbs_InterAmericanDevelopmentBankBID12121Member" xlink:label="sbs_InterAmericanDevelopmentBankBID12121Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterAmericanDevelopmentBankBID12121Member" xlink:to="sbs_InterAmericanDevelopmentBankBID12121Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterAmericanDevelopmentBankBID12121Member_lbl" xml:lang="en-US">Inter American Development Bank B I D 12121 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 - BIRD [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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">J I C A 18 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.xsd#sbs_BID1983AB2Member" xlink:label="sbs_BID1983AB2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BID1983AB2Member" xlink:to="sbs_BID1983AB2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BID1983AB2Member_lbl" xml:lang="en-US">B I D 1983 A B 2 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_USDMember" xlink:label="sbs_USDMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_USDMember" xlink:to="sbs_USDMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_USDMember_lbl" xml:lang="en-US">U S D [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_TwentyEighthIssueDebenturesSeriesOneMember" xlink:label="sbs_TwentyEighthIssueDebenturesSeriesOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyEighthIssueDebenturesSeriesOneMember" xlink:to="sbs_TwentyEighthIssueDebenturesSeriesOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyEighthIssueDebenturesSeriesOneMember_lbl" xml:lang="en-US">Twenty Eighth Issue Debentures Series One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_TwentyEightDebenturesMember" xlink:label="sbs_TwentyEightDebenturesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyEightDebenturesMember" xlink:to="sbs_TwentyEightDebenturesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyEightDebenturesMember_lbl" xml:lang="en-US">Twenty Eight Debentures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Twelfth [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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/label" xlink:label="sbs_TwentySixthIssueDebenturesMember_lbl" xml:lang="en-US">Twenty Sixth Issue Debentures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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/label" xlink:label="sbs_TwentySeventhIssueDebenturesMember_lbl" xml:lang="en-US">Twenty Seventh Issue Debentures [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 B N D E S 2015 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_OtherLeasesMember" xlink:label="sbs_OtherLeasesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherLeasesMember" xlink:to="sbs_OtherLeasesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherLeasesMember_lbl" xml:lang="en-US">Other Leases [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 B I D 4623 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_InternationalBankForReconstructionAndDevelopmentMember" xlink:label="sbs_InternationalBankForReconstructionAndDevelopmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InternationalBankForReconstructionAndDevelopmentMember" xlink:to="sbs_InternationalBankForReconstructionAndDevelopmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InternationalBankForReconstructionAndDevelopmentMember_lbl" xml:lang="en-US">International Bank For Reconstruction And Development [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_BID1983ABUS15385ThousandMember" xlink:label="sbs_BID1983ABUS15385ThousandMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BID1983ABUS15385ThousandMember" xlink:to="sbs_BID1983ABUS15385ThousandMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BID1983ABUS15385ThousandMember_lbl" xml:lang="en-US">B I D 1983 A B U S 15385 Thousand [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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">B I D 2202 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">B I D I N V E S T [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_BIDINVEST2022Member" xlink:label="sbs_BIDINVEST2022Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BIDINVEST2022Member" xlink:to="sbs_BIDINVEST2022Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BIDINVEST2022Member_lbl" xml:lang="en-US">B I D I N V E S T 2022 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_IFCMember" xlink:label="sbs_IFCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IFCMember" xlink:to="sbs_IFCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IFCMember_lbl" xml:lang="en-US">I F C [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.xsd#sbs_BrazilianFederalSavingsBanksMember" xlink:label="sbs_BrazilianFederalSavingsBanksMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BrazilianFederalSavingsBanksMember" xlink:to="sbs_BrazilianFederalSavingsBanksMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BrazilianFederalSavingsBanksMember_lbl" xml:lang="en-US">Brazilian Federal Savings Banks [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_BID1983AB1Member" xlink:label="sbs_BID1983AB1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BID1983AB1Member" xlink:to="sbs_BID1983AB1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BID1983AB1Member_lbl" xml:lang="en-US">B I D 1983 A B 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Euro Bonds [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_TwentyEighthIssueDebenturesSeriesTwoMember" xlink:label="sbs_TwentyEighthIssueDebenturesSeriesTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TwentyEighthIssueDebenturesSeriesTwoMember" xlink:to="sbs_TwentyEighthIssueDebenturesSeriesTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TwentyEighthIssueDebenturesSeriesTwoMember_lbl" xml:lang="en-US">Twenty Eighth Issue Debentures Series Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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 Developments Bank B N D E S [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 B I D [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Developmenst [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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/label" xlink:label="sbs_Others1Member_lbl" xml:lang="en-US">Others1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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 Socials Contribution [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Withholdings Income Tax [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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">C O F I N S And Pasep [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Social Securitys Contribution [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">I R R F Withholding Income Tax On Financials Investments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Payables [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Tax Provisions [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 G 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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 differences [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Borrowing Costs [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Government Entities [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 G 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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">Realized Within 12 Months [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Realized After 1 Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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 Claim [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Claim [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Claim [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Claim [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Claim [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Claim [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Provision [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Provision [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Claim [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Deposit [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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-20221231.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">G 1 Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">G 0 Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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 One Percent [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 One Percent [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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 One Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 One Year [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Increase Rate [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">V I V E S T [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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">V I V E S T Plan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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-20221231.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="sbs-20221231.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 Abroads [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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">Sanitations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Reconciliations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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 Risk [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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 Escrow Deposit [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Directors And Officers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Work [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Liabilitys Operations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Coverages [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Sanitation Sao Paolo [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 System [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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 Obligations [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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-20221231.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">Outside Services [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Expense [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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">Interet And Charges Local Currency [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Interet And Charges Foreign Currency [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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 Loans And Financing [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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 Inflation Adjustments On Provisions [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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="sbs-20221231.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">Financial Interest Income [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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 Borrowing Financing [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Gains [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">Not later than one year [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">Later than one year and not later than three years [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Later Than Three Year And Not Later Than Five Years [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">Later than five years [member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressesTable" xlink:label="dei_EntityAddressesTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressesTable" xlink:to="dei_EntityAddressesTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressesTable_lbl" xml:lang="en-US">Entity Addresses [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressesLineItems" xlink:label="dei_EntityAddressesLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressesLineItems" xlink:to="dei_EntityAddressesLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressesLineItems_lbl" xml:lang="en-US">Entity Addresses [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentRegistrationStatement" xlink:label="dei_DocumentRegistrationStatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentRegistrationStatement_lbl" xml:lang="en-US">Document Registration Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.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/2022/dei-2022.xsd#dei_DocumentQuarterlyReport" xlink:label="dei_DocumentQuarterlyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.xsd#dei_DocumentShellCompanyEventDate" xlink:label="dei_DocumentShellCompanyEventDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyEventDate" xlink:to="dei_DocumentShellCompanyEventDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyEventDate_lbl" xml:lang="en-US">Document Shell Company Event Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_DocumentPeriodStartDate" xlink:label="dei_DocumentPeriodStartDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodStartDate" xlink:to="dei_DocumentPeriodStartDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodStartDate_lbl" xml:lang="en-US">Document Period Start Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.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/2022/dei-2022.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="dei_DocumentFiscalPeriodFocus" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentFiscalPeriodFocus" xlink:to="dei_DocumentFiscalPeriodFocus_lbl" xlink:type="arc" />
      <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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.xsd#dei_EntityFileNumber" xlink:label="dei_EntityFileNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityFileNumber" xlink:to="dei_EntityFileNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFileNumber_lbl" xml:lang="en-US">Entity File Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.xsd#dei_EntityPrimarySicNumber" xlink:label="dei_EntityPrimarySicNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPrimarySicNumber" xlink:to="dei_EntityPrimarySicNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPrimarySicNumber_lbl" xml:lang="en-US">Entity Primary SIC Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityTaxIdentificationNumber" xlink:label="dei_EntityTaxIdentificationNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityTaxIdentificationNumber" xlink:to="dei_EntityTaxIdentificationNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityTaxIdentificationNumber_lbl" xml:lang="en-US">Entity Tax Identification Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.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/2022/dei-2022.xsd#dei_EntityAddressAddressLine1" xlink:label="dei_EntityAddressAddressLine1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine1" xlink:to="dei_EntityAddressAddressLine1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine1_lbl" xml:lang="en-US">Entity Address, Address Line One</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine2" xlink:label="dei_EntityAddressAddressLine2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine2" xlink:to="dei_EntityAddressAddressLine2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine2_lbl" xml:lang="en-US">Entity Address, Address Line Two</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressAddressLine3" xlink:label="dei_EntityAddressAddressLine3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressAddressLine3" xlink:to="dei_EntityAddressAddressLine3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressAddressLine3_lbl" xml:lang="en-US">Entity Address, Address Line Three</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressCityOrTown" xlink:label="dei_EntityAddressCityOrTown" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCityOrTown" xlink:to="dei_EntityAddressCityOrTown_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCityOrTown_lbl" xml:lang="en-US">Entity Address, City or Town</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressStateOrProvince" xlink:label="dei_EntityAddressStateOrProvince" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressStateOrProvince" xlink:to="dei_EntityAddressStateOrProvince_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressStateOrProvince_lbl" xml:lang="en-US">Entity Address, State or Province</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressCountry" xlink:label="dei_EntityAddressCountry" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressCountry" xlink:to="dei_EntityAddressCountry_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressCountry_lbl" xml:lang="en-US">Entity Address, Country</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityAddressPostalZipCode" xlink:label="dei_EntityAddressPostalZipCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityAddressPostalZipCode" xlink:to="dei_EntityAddressPostalZipCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityAddressPostalZipCode_lbl" xml:lang="en-US">Entity Address, Postal Zip Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CountryRegion" xlink:label="dei_CountryRegion" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CountryRegion" xlink:to="dei_CountryRegion_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CountryRegion_lbl" xml:lang="en-US">Country Region</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_CityAreaCode" xlink:label="dei_CityAreaCode" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CityAreaCode" xlink:to="dei_CityAreaCode_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CityAreaCode_lbl" xml:lang="en-US">City Area Code</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_LocalPhoneNumber" xlink:label="dei_LocalPhoneNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_LocalPhoneNumber" xlink:to="dei_LocalPhoneNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_LocalPhoneNumber_lbl" xml:lang="en-US">Local Phone Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Extension" xlink:label="dei_Extension" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Extension" xlink:to="dei_Extension_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Extension_lbl" xml:lang="en-US">Extension</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_WrittenCommunications" xlink:label="dei_WrittenCommunications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_WrittenCommunications" xlink:to="dei_WrittenCommunications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_WrittenCommunications_lbl" xml:lang="en-US">Written Communications</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SolicitingMaterial" xlink:label="dei_SolicitingMaterial" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SolicitingMaterial" xlink:to="dei_SolicitingMaterial_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SolicitingMaterial_lbl" xml:lang="en-US">Soliciting Material</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_PreCommencementTenderOffer" xlink:label="dei_PreCommencementTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementTenderOffer" xlink:to="dei_PreCommencementTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementTenderOffer_lbl" xml:lang="en-US">Pre-commencement Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="dei_PreCommencementIssuerTenderOffer" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_PreCommencementIssuerTenderOffer" xlink:to="dei_PreCommencementIssuerTenderOffer_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_PreCommencementIssuerTenderOffer_lbl" xml:lang="en-US">Pre-commencement Issuer Tender Offer</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Security12bTitle" xlink:label="dei_Security12bTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12bTitle" xlink:to="dei_Security12bTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12bTitle_lbl" xml:lang="en-US">Title of 12(b) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_NoTradingSymbolFlag" xlink:label="dei_NoTradingSymbolFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_NoTradingSymbolFlag" xlink:to="dei_NoTradingSymbolFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_NoTradingSymbolFlag_lbl" xml:lang="en-US">No Trading Symbol Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_TradingSymbol" xlink:label="dei_TradingSymbol" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_TradingSymbol" xlink:to="dei_TradingSymbol_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_TradingSymbol_lbl" xml:lang="en-US">Trading Symbol</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SecurityExchangeName" xlink:label="dei_SecurityExchangeName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityExchangeName" xlink:to="dei_SecurityExchangeName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityExchangeName_lbl" xml:lang="en-US">Security Exchange Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_Security12gTitle" xlink:label="dei_Security12gTitle" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_Security12gTitle" xlink:to="dei_Security12gTitle_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_Security12gTitle_lbl" xml:lang="en-US">Title of 12(g) Security</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_SecurityReportingObligation" xlink:label="dei_SecurityReportingObligation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_SecurityReportingObligation" xlink:to="dei_SecurityReportingObligation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_SecurityReportingObligation_lbl" xml:lang="en-US">Security Reporting Obligation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AnnualInformationForm" xlink:label="dei_AnnualInformationForm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AnnualInformationForm" xlink:to="dei_AnnualInformationForm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AnnualInformationForm_lbl" xml:lang="en-US">Annual Information Form</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="dei_AuditedAnnualFinancialStatements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditedAnnualFinancialStatements" xlink:to="dei_AuditedAnnualFinancialStatements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditedAnnualFinancialStatements_lbl" xml:lang="en-US">Audited Annual Financial Statements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.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/2022/dei-2022.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.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/2022/dei-2022.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.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/2022/dei-2022.xsd#dei_OtherReportingStandardItemNumber" xlink:label="dei_OtherReportingStandardItemNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_OtherReportingStandardItemNumber" xlink:to="dei_OtherReportingStandardItemNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_OtherReportingStandardItemNumber_lbl" xml:lang="en-US">Other Reporting Standard Item Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.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/2022/dei-2022.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityBankruptcyProceedingsReportingCurrent" xlink:to="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xml:lang="en-US">Entity Bankruptcy Proceedings, Reporting Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.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/2022/dei-2022.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xml:lang="en-US">Documents Incorporated by Reference [Text Block]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_ContactPersonnelName" xlink:label="dei_ContactPersonnelName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_ContactPersonnelName" xlink:to="dei_ContactPersonnelName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_ContactPersonnelName_lbl" xml:lang="en-US">Contact Personnel Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_ContactPersonnelEmailAddress" xlink:label="dei_ContactPersonnelEmailAddress" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_ContactPersonnelEmailAddress" xlink:to="dei_ContactPersonnelEmailAddress_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_ContactPersonnelEmailAddress_lbl" xml:lang="en-US">Contact Personnel Email Address</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.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="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditorName" xlink:label="dei_AuditorName" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorName" xlink:to="dei_AuditorName_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorName_lbl" xml:lang="en-US">Auditor Name</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditorLocation" xlink:label="dei_AuditorLocation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorLocation" xlink:to="dei_AuditorLocation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorLocation_lbl" xml:lang="en-US">Auditor Location</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2022/dei-2022.xsd#dei_AuditorFirmId" xlink:label="dei_AuditorFirmId" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AuditorFirmId" xlink:to="dei_AuditorFirmId_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AuditorFirmId_lbl" xml:lang="en-US">Auditor Firm ID</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="sbs-20221231.xsd#sbs_AccountsReceivableFromRelatedPartiesNonCurrent" xlink:label="sbs_AccountsReceivableFromRelatedPartiesNonCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccountsReceivableFromRelatedPartiesNonCurrent" xlink:to="sbs_AccountsReceivableFromRelatedPartiesNonCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AccountsReceivableFromRelatedPartiesNonCurrent_lbl" xml:lang="en-US">Accounts receivable from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LongtermDeposits" xlink:label="ifrs-full_LongtermDeposits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LongtermDeposits" xlink:to="ifrs-full_LongtermDeposits_lbl" xlink:type="arc" />
      <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-20221231.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 &#8211; ANA</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_OtherIntangibleAssets" xlink:label="ifrs-full_OtherIntangibleAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherIntangibleAssets" xlink:to="ifrs-full_OtherIntangibleAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherIntangibleAssets_lbl" xml:lang="en-US">Intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_PropertyPlantAndEquipment" xlink:label="ifrs-full_PropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_PropertyPlantAndEquipment" xlink:to="ifrs-full_PropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:label="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_TradeAndOtherPayablesToTradeSuppliers" xlink:to="ifrs-full_TradeAndOtherPayablesToTradeSuppliers_lbl" xlink:type="arc" />
      <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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentProvisionsForEmployeeBenefits" xlink:to="ifrs-full_CurrentProvisionsForEmployeeBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentProvisionsForEmployeeBenefits_lbl" xml:lang="en-US">Labor and social obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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 plan obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_PublicPrivatePartnershipCurrent1" xlink:label="sbs_PublicPrivatePartnershipCurrent1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicPrivatePartnershipCurrent1" xlink:to="sbs_PublicPrivatePartnershipCurrent1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PublicPrivatePartnershipCurrent1_lbl" xml:lang="en-US">Public-Private Partnership - PPP</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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 non-current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="sbs-20221231.xsd#sbs_NetForeignExchangeGains" xlink:label="sbs_NetForeignExchangeGains" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NetForeignExchangeGains" xlink:to="sbs_NetForeignExchangeGains_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NetForeignExchangeGains_lbl" xml:lang="en-US">Exchange result, net</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/2009/role/negatedLabel" xlink:label="ifrs-full_CurrentTaxExpenseIncome_lbl" xml:lang="en-US">Current</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_DeferredTaxExpenseIncomes" xlink:label="sbs_DeferredTaxExpenseIncomes" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_DeferredTaxExpenseIncomes_lbl" xml:lang="en-US">Deferred</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_IncomeTaxAndSocialContribution" xlink:label="sbs_IncomeTaxAndSocialContribution" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTotalLabel" xlink:label="sbs_IncomeTaxAndSocialContribution_lbl" xml:lang="en-US">Income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">&#160; Profit for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_BasicEarningsLossPerShare" xlink:label="ifrs-full_BasicEarningsLossPerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_BasicEarningsLossPerShare" xlink:to="ifrs-full_BasicEarningsLossPerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_BasicEarningsLossPerShare_lbl" xml:lang="en-US">Earnings per share &#8211; 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>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherComprehensiveIncomes" xlink:to="sbs_OtherComprehensiveIncomes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherComprehensiveIncomes_lbl" xml:lang="en-US">&#160;Other comprehensive income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" xlink:label="ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset" />
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      <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-20221231.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" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfChangesInEquityTable" xlink:label="ifrs-full_StatementOfChangesInEquityTable" />
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      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">&#160;&#160;&#160;Actuarial gains (losses)</link:label>
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      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_LegalReserve" xlink:label="sbs_LegalReserve" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ComplementaryMinimumDividendsApproved_lbl" xml:lang="en-US">&#160;&#160;&#160;Complementary minimum dividends of 2021, approved (R$0.08139 per share)</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ComplementaryMinimumDividends" xlink:to="sbs_ComplementaryMinimumDividends_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ComplementaryMinimumDividends_lbl" xml:lang="en-US">&#160;&#160;&#160;Complementary minimum dividends (R$&#160;0.19145 per share)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">&#160;&#160;&#160;Withholding income tax on interest on capital attributable as minimum mandatory dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" xlink:label="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve_lbl" xml:lang="en-US">&#160;&#160;&#160;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, value</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="sbs-20221231.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-20221231.xsd#sbs_AdditionalProposedDividendsApproved" xlink:label="sbs_AdditionalProposedDividendsApproved" />
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      <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="sbs-20221231.xsd#sbs_AdditionalProposedDividends1" xlink:label="sbs_AdditionalProposedDividends1" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdditionalProposedDividends1_lbl" xml:lang="en-US">Additional proposed dividends, per share</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_StatementOfCashFlowsAbstract" xlink:label="ifrs-full_StatementOfCashFlowsAbstract" />
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      <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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_ProfitBeforeIncomeTaxAndSocialContribution" xlink:label="sbs_ProfitBeforeIncomeTaxAndSocialContribution" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProfitBeforeIncomeTaxAndSocialContribution" xlink:to="sbs_ProfitBeforeIncomeTaxAndSocialContribution_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_ProfitBeforeIncomeTaxAndSocialContribution_lbl" xml:lang="en-US">&#160;&#160;&#160;&#160;Profit before income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">&#160;Adjustments for:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">&#160;&#160;&#160;&#160;Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets" xlink:label="ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets" />
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      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">&#160;&#160;&#160;&#160;Bad debt expense</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_AgreementSignedWithMunicipalityOfMaua" xlink:label="sbs_AgreementSignedWithMunicipalityOfMaua" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities_lbl" xml:lang="en-US">&#160;&#160;Public-Private Partnership - PPP</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_LaborAndSocialObligationsAbstract" xlink:to="sbs_LaborAndSocialObligationsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_LaborAndSocialObligationsAbstract_lbl" xml:lang="en-US">Labor And Social Obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/verboseLabel" xlink:label="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory_lbl" xml:lang="en-US">Labor and social obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_PensionPlanObligationsAbstract" xlink:label="sbs_PensionPlanObligationsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionPlanObligationsAbstract" xlink:to="sbs_PensionPlanObligationsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PensionPlanObligationsAbstract_lbl" xml:lang="en-US">Pension Plan Obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_DisclosureOfPensionPlanLiabilitiesExplanatory" xlink:label="sbs_DisclosureOfPensionPlanLiabilitiesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfPensionPlanLiabilitiesExplanatory" xlink:to="sbs_DisclosureOfPensionPlanLiabilitiesExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DisclosureOfPensionPlanLiabilitiesExplanatory_lbl" xml:lang="en-US">Pension plan obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfEarningsPerShareExplanatory" xlink:label="ifrs-full_DisclosureOfEarningsPerShareExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEarningsPerShareExplanatory" xlink:to="ifrs-full_DisclosureOfEarningsPerShareExplanatory_lbl" xlink:type="arc" />
      <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="sbs-20221231.xsd#sbs_OperatingSegmentInformationAbstract" xlink:label="sbs_OperatingSegmentInformationAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OperatingSegmentInformationAbstract" xlink:to="sbs_OperatingSegmentInformationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OperatingSegmentInformationAbstract_lbl" xml:lang="en-US">Operating Segment Information</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOperatingSegmentsExplanatory" xlink:label="ifrs-full_DisclosureOfOperatingSegmentsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOperatingSegmentsExplanatory" xlink:to="ifrs-full_DisclosureOfOperatingSegmentsExplanatory_lbl" xlink:type="arc" />
      <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-20221231.xsd#sbs_InsuranceAbstract" xlink:label="sbs_InsuranceAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InsuranceAbstract" xlink:to="sbs_InsuranceAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InsuranceAbstract_lbl" xml:lang="en-US">Insurance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfInsuranceContractsExplanatory" xlink:label="ifrs-full_DisclosureOfInsuranceContractsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfInsuranceContractsExplanatory" xlink:to="ifrs-full_DisclosureOfInsuranceContractsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DisclosureOfInsuranceContractsExplanatory_lbl" xml:lang="en-US">Insurance</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfRevenueExplanatory" xlink:label="ifrs-full_DisclosureOfRevenueExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfRevenueExplanatory" xlink:to="ifrs-full_DisclosureOfRevenueExplanatory_lbl" xlink:type="arc" />
      <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-20221231.xsd#sbs_OperatingCostsAndExpensesAbstract" xlink:label="sbs_OperatingCostsAndExpensesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OperatingCostsAndExpensesAbstract" xlink:to="sbs_OperatingCostsAndExpensesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OperatingCostsAndExpensesAbstract_lbl" xml:lang="en-US">Operating Costs And Expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfExpensesByNatureExplanatory" xlink:label="ifrs-full_DisclosureOfExpensesByNatureExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfExpensesByNatureExplanatory" xlink:to="ifrs-full_DisclosureOfExpensesByNatureExplanatory_lbl" xlink:type="arc" />
      <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-20221231.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</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" xlink:label="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory" xlink:to="ifrs-full_DisclosureOfFinanceIncomeExpenseExplanatory_lbl" xlink:type="arc" />
      <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-20221231.xsd#sbs_OtherOperatingIncomeExpensesNetAbstract" xlink:label="sbs_OtherOperatingIncomeExpensesNetAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherOperatingIncomeExpensesNetAbstract" xlink:to="sbs_OtherOperatingIncomeExpensesNetAbstract_lbl" xlink:type="arc" />
      <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>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" xlink:label="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" xlink:to="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory_lbl" xlink:type="arc" />
      <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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:to="ifrs-full_DisclosureOfCommitmentsExplanatory_lbl" xlink:type="arc" />
      <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-20221231.xsd#sbs_SupplementalCashFlowInformationAbstract" xlink:label="sbs_SupplementalCashFlowInformationAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SupplementalCashFlowInformationAbstract" xlink:to="sbs_SupplementalCashFlowInformationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">Supplemental Cash Flow Information</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_DisclosureOfSupplementalCashFlowInformationExplanatoryOne" xlink:label="sbs_DisclosureOfSupplementalCashFlowInformationExplanatoryOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DisclosureOfSupplementalCashFlowInformationExplanatoryOne" xlink:to="sbs_DisclosureOfSupplementalCashFlowInformationExplanatoryOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureOfSupplementalCashFlowInformationExplanatoryOne_lbl" xml:lang="en-US">Supplemental cash flow information</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_EventsAfterTheReportingPeriodAbstract" xlink:label="sbs_EventsAfterTheReportingPeriodAbstract" />
      <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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:label="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory" xlink:to="ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory_lbl" xlink:type="arc" />
      <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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:label="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:to="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_lbl" xlink:type="arc" />
      <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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue_lbl" xlink:type="arc" />
      <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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory_lbl" xlink:type="arc" />
      <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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="sbs-20221231.xsd#sbs_ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory1" xlink:label="sbs_ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory1" xlink:to="sbs_ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory1_lbl" xml:lang="en-US">Contract asset</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_lbl" xlink:type="arc" />
      <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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory_lbl" xlink:type="arc" />
      <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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/verboseLabel" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory_lbl" xml:lang="en-US">Trade payables and contractors</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory_lbl" xlink:type="arc" />
      <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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_lbl" xlink:type="arc" />
      <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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory_lbl" xlink:type="arc" />
      <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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory_lbl" xlink:type="arc" />
      <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 &#8211; current and deferred</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_lbl" xml:lang="en-US">Taxes on revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_DescriptionOfAccountingPolicyForPensionObligationsExplanatory" xlink:label="sbs_DescriptionOfAccountingPolicyForPensionObligationsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfAccountingPolicyForPensionObligationsExplanatory" xlink:to="sbs_DescriptionOfAccountingPolicyForPensionObligationsExplanatory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DescriptionOfAccountingPolicyForPensionObligationsExplanatory_lbl" xml:lang="en-US">Pension plan obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory_lbl" xlink:type="arc" />
      <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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory_lbl" xlink:type="arc" />
      <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-20221231.xsd#sbs_DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory" xlink:label="sbs_DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory" xlink:to="sbs_DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory_lbl" xlink:type="arc" />
      <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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory_lbl" xlink:type="arc" />
      <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-20221231.xsd#sbs_DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory" xlink:label="sbs_DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory" xlink:to="sbs_DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory_lbl" xlink:type="arc" />
      <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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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">The table below shows a summary of the contractual situation of the municipalities served</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">Recognized financial statements</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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">The table below shows the exchange rate variation for the period</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">The Company understands that the scenario presented is reasonable, given the instability of the Brazilian real against the U.S. dollar and the Yen</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">The table below provides the Company's borrowings and financing subject to variable interest rates</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 internal policy of market risk management</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">The table below shows the rating assessment released by the Fitch agency, for deposit transactions and financial investments in local currency</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">For agreements with floating interest rate, the interest rates used correspond to the base dates above.</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 estimates used in the measurement</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Total capital is calculated as total equity as shown in the statement of the financial position plus net debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">The estimated fair values of the financial instruments are as follows</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Financial liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_ScheduleOfCashAndCashEquivalentsTableTextBlock" xlink:label="sbs_ScheduleOfCashAndCashEquivalentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfCashAndCashEquivalentsTableTextBlock" xlink:to="sbs_ScheduleOfCashAndCashEquivalentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_ScheduleOfCashAndCashEquivalentsTableTextBlock_lbl" xml:lang="en-US">Cash and cash equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_ScheduleOfFinancialInvestmentsTableTextBlock" xlink:label="sbs_ScheduleOfFinancialInvestmentsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfFinancialInvestmentsTableTextBlock" xlink:to="sbs_ScheduleOfFinancialInvestmentsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfFinancialInvestmentsTableTextBlock_lbl" xml:lang="en-US">The Company has financial investments in CDB, with daily liquidity</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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-20221231.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-20221231.xsd#sbs_SummaryOfJudicialBondsTableTextBlock" xlink:label="sbs_SummaryOfJudicialBondsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SummaryOfJudicialBondsTableTextBlock" xlink:to="sbs_SummaryOfJudicialBondsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SummaryOfJudicialBondsTableTextBlock_lbl" xml:lang="en-US">Schedule of Judicial bonds</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 loan agreement through credit facility</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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/verboseLabel" 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-20221231.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-20221231.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-20221231.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-20221231.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">Statement of financial position details</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">The obligations assumed by the Company as of December 31, 2021 and 2020 are shown in the table below</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_ScheduleOfIntangibleAssetsRecordedTableTextBlock" xlink:label="sbs_ScheduleOfIntangibleAssetsRecordedTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfIntangibleAssetsRecordedTableTextBlock" xlink:to="sbs_ScheduleOfIntangibleAssetsRecordedTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_ScheduleOfIntangibleAssetsRecordedTableTextBlock_lbl" xml:lang="en-US">Intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">The obligations assumed by the Company</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Right of use</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">The table below shows the impact in the income statements</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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/label" 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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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">Current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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-20221231.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">Reconciliation of the effective tax rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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">Lawsuits deemed as contingent liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_ScheduleOfEmployeesBenefits" xlink:label="sbs_ScheduleOfEmployeesBenefits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfEmployeesBenefits" xlink:to="sbs_ScheduleOfEmployeesBenefits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfEmployeesBenefits_lbl" xml:lang="en-US">Schedule of employees benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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">Obligations&#8217; maturity</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Actuarial assumptions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Sensitivity analysis of the defined benefit pension plan assumptions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Estimated expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 Plans Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Estimated expenses for 2023</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Reconciliation of expenses with pension obligations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Share capital</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Distribution of earnings</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Allocation of the profit for the year</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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/verboseLabel" xlink:label="sbs_SummaryOfOtherComprehensiveLossTableTextBlock_lbl" xml:lang="en-US">Other comprehensive loss</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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">The Company insurance was as follows</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Revenue from sanitation services</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Reconciliation from gross operating income to net operating income</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinancialIncomeExpensesAbstract" xlink:to="sbs_FinancialIncomeExpensesAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_FinancialIncomeExpensesAbstract_2_lbl" xml:lang="en-US">Financial Income Expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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">Below, the main unrecorded committed amounts as of December 31, 2020:</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.xsd#sbs_ScheduleOfAmendmentToTheExtraordinaryTariffRevisionTableTextBlock" xlink:label="sbs_ScheduleOfAmendmentToTheExtraordinaryTariffRevisionTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ScheduleOfAmendmentToTheExtraordinaryTariffRevisionTableTextBlock" xlink:to="sbs_ScheduleOfAmendmentToTheExtraordinaryTariffRevisionTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ScheduleOfAmendmentToTheExtraordinaryTariffRevisionTableTextBlock_lbl" xml:lang="en-US">Schedule of extraordinary tariff revision</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_IfrsStatementTable" xlink:label="sbs_IfrsStatementTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IfrsStatementTable" xlink:to="sbs_IfrsStatementTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IfrsStatementTable_lbl" xml:lang="en-US">IfrsStatementTable [Table]</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">LocationOneAxis [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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 &#8211; intangible and contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">&#160;&#160;&#160;Percentage of intangible and contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_RevenueFromSanitationServicesExcludingConstructionsRevenue" xlink:label="sbs_RevenueFromSanitationServicesExcludingConstructionsRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RevenueFromSanitationServicesExcludingConstructionsRevenue" xlink:to="sbs_RevenueFromSanitationServicesExcludingConstructionsRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RevenueFromSanitationServicesExcludingConstructionsRevenue_lbl" xml:lang="en-US">&#160;&#160;&#160;&#160;Revenue from sanitation services (excluding construction revenue)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">&#160;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 contracts:</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 &#8211; intangible and contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">&#160;&#160;&#160;Percentage of intangible and contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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/label" xlink:label="sbs_RevenueFromSanitationServicesExcludingConstructionRevenues_lbl" xml:lang="en-US">&#160;&#160;&#160;Revenue from sanitation services (excluding construction revenue)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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/label" xlink:label="sbs_PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation_lbl" xml:lang="en-US">&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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 &#8211; intangible and contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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/label" 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-20221231.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">&#160;&#160;&#160;&#160;Revenue from sanitation services (excluding construction revenue)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">&#160;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">&#160;Municipality of S&#227;o Paulo:</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">&#160;&#160;&#160;Percentage of intangible and contract assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">&#160;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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="sbs-20221231.xsd#sbs_ClosingForeignExchangeRate1" xlink:label="sbs_ClosingForeignExchangeRate1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ClosingForeignExchangeRate1" xlink:to="sbs_ClosingForeignExchangeRate1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ClosingForeignExchangeRate1_lbl" xml:lang="en-US">Exchange rate</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfCreditRiskExposureTable" xlink:label="ifrs-full_DisclosureOfCreditRiskExposureTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCreditRiskExposureTable" xlink:to="ifrs-full_DisclosureOfCreditRiskExposureTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfCreditRiskExposureTable_lbl" xml:lang="en-US">Disclosure of credit risk exposure [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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 estimated according to the scenario</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable" xlink:to="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFinancialInstrumentsByTypeOfInterestRateTable_lbl" xml:lang="en-US">Disclosure of financial instruments by type of interest rate [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfExternalCreditExposuresTable" xlink:label="ifrs-full_DisclosureOfExternalCreditExposuresTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfExternalCreditExposuresTable" xlink:to="ifrs-full_DisclosureOfExternalCreditExposuresTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfExternalCreditExposuresTable_lbl" xml:lang="en-US">Disclosure of external credit grades [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable" xlink:label="ifrs-full_DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable" xlink:to="ifrs-full_DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfAmountsToBeRecoveredOrSettledAfterTwelveMonthsForClassesOfAssetsAndLiabilitiesThatContainAmountsToBeRecoveredOrSettledBothNoMoreAndMoreThanTwelveMonthsAfterReportingDateTable_lbl" xml:lang="en-US">Disclosure of amounts to be recovered or settled after twelve months for classes of assets and liabilities that contain amounts to be recovered or settled both no more and more than twelve months after reporting date [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/verboseLabel" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_lbl" xml:lang="en-US">Trade payables and contractors</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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/label" xlink:label="sbs_PublicPrivatePartnership_lbl" xml:lang="en-US">Public-Private Partnership &#8211; PPP</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/verboseLabel" xlink:label="ifrs-full_CapitalCommitments_lbl" xml:lang="en-US">Program Contract Commitments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="sbs-20221231.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 Rates During The Year1</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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 Rates During The Year</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/2009/role/negatedLabel" xlink:label="ifrs-full_MaximumExposureToCreditRisk_lbl" xml:lang="en-US">Exposure interest rate risk</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_CashAndCashEquivalents1" xlink:label="sbs_CashAndCashEquivalents1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CashAndCashEquivalents1" xlink:to="sbs_CashAndCashEquivalents1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CashAndCashEquivalents1_lbl" xml:lang="en-US">(-) Cash and cash equivalents (Note 7)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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-20221231.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable" xlink:label="ifrs-full_DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable" xlink:to="ifrs-full_DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFairValuesOfItemsUsedAsDeemedCostTable_lbl" xml:lang="en-US">Disclosure of fair values of items used as deemed cost [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/label" 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-20221231.xsd#sbs_TradePayablesAndContractors" xlink:label="sbs_TradePayablesAndContractors" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TradePayablesAndContractors" xlink:to="sbs_TradePayablesAndContractors_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_TradePayablesAndContractors_lbl" xml:lang="en-US">Trade payables and contractors</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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/label" xlink:label="sbs_ProgramContractCommitment_lbl" xml:lang="en-US">Program contract commitments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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: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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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: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/2003/role/verboseLabel" xlink:label="ifrs-full_CashAndCashEquivalents_4_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable" xlink:to="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfAssetsTable_lbl" xml:lang="en-US">Disclosure of fair value measurement of assets [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/2003/role/label" 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/terseLabel" xlink:label="ifrs-full_NoncurrentTradeReceivables_2_lbl" xml:lang="en-US">Noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_TradeReceivables1" xlink:label="sbs_TradeReceivables1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TradeReceivables1" xlink:to="sbs_TradeReceivables1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_TradeReceivables1_lbl" xml:lang="en-US">Trade receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_AllowanceAccountForCreditLossesOfFinancialAssets1" xlink:label="sbs_AllowanceAccountForCreditLossesOfFinancialAssets1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AllowanceAccountForCreditLossesOfFinancialAssets1" xlink:to="sbs_AllowanceAccountForCreditLossesOfFinancialAssets1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="sbs_AllowanceAccountForCreditLossesOfFinancialAssets1_lbl" xml:lang="en-US">Balance at beginning of the year</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/2003/role/label" xlink:label="ifrs-full_AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets_lbl" xml:lang="en-US">Losses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="sbs_AllowanceAccountForCreditLossesOfFinancialAssets1" xlink:to="sbs_AllowanceAccountForCreditLossesOfFinancialAssets1_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="sbs_AllowanceAccountForCreditLossesOfFinancialAssets1_2_lbl" xml:lang="en-US">Balance at the end of the year</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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 the private sector / government entities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 (Note 29)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TradeReceivablesJudicialBondsAxis" xlink:to="sbs_TradeReceivablesJudicialBondsAxis_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_TradeReceivablesJudicialBondsAxis_2_lbl" xml:lang="en-US">Trade receivables &#8211; judicial bonds [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_JudicialBonds" xlink:label="sbs_JudicialBonds" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_JudicialBonds" xlink:to="sbs_JudicialBonds_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_JudicialBonds_lbl" xml:lang="en-US">Judicial bonds</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_AmountsReceivableRelatedPartyTransactions" xlink:to="ifrs-full_AmountsReceivableRelatedPartyTransactions_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_AmountsReceivableRelatedPartyTransactions_3_lbl" xml:lang="en-US">Accounts receivable, current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/label" xlink:label="ifrs-full_NoncurrentReceivablesDueFromRelatedParties_lbl" xml:lang="en-US">Accounts receivable, noncurrent</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_TotalReceivables" xlink:label="sbs_TotalReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalReceivables" xlink:to="sbs_TotalReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TotalReceivables_lbl" xml:lang="en-US">Total receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_TotalAssets" xlink:label="sbs_TotalAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalAssets" xlink:to="sbs_TotalAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_TotalAssets_lbl" xml:lang="en-US">Total</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/verboseLabel" xlink:label="ifrs-full_Liabilities_2_lbl" xml:lang="en-US">Liabilities</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-20221231.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-20221231.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="sbs-20221231.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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-20221231.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-20221231.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-20221231.xsd#sbs_OtherLiabilitie" xlink:label="sbs_OtherLiabilitie" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherLiabilitie" xlink:to="sbs_OtherLiabilitie_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherLiabilitie_lbl" xml:lang="en-US">Other liabilities, current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherLiabilities" xlink:to="ifrs-full_OtherLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_OtherLiabilities_2_lbl" xml:lang="en-US">Other liabilities, current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">Amount paid</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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="sbs-20221231.xsd#sbs_InterestAmount" xlink:label="sbs_InterestAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAmount" xlink:to="sbs_InterestAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_InterestAmount_lbl" xml:lang="en-US">Total loan agreement related party</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_RelatedPartyLoanAgreementBalancePricipal" xlink:label="sbs_RelatedPartyLoanAgreementBalancePricipal" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RelatedPartyLoanAgreementBalancePricipal" xlink:to="sbs_RelatedPartyLoanAgreementBalancePricipal_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_RelatedPartyLoanAgreementBalancePricipal_lbl" xml:lang="en-US">Total loan agreement related party</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_RelatedPartyLoanAgreementBalanceIntrest" xlink:label="sbs_RelatedPartyLoanAgreementBalanceIntrest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RelatedPartyLoanAgreementBalanceIntrest" xlink:to="sbs_RelatedPartyLoanAgreementBalanceIntrest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_RelatedPartyLoanAgreementBalanceIntrest_lbl" xml:lang="en-US">Total loan agreement related party</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_TotalInvestmentAmount" xlink:label="sbs_TotalInvestmentAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_TotalInvestmentAmount" xlink:to="sbs_TotalInvestmentAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_TotalInvestmentAmount_lbl" xml:lang="en-US">Total investment amount</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_InvestmentFinanced1" xlink:label="sbs_InvestmentFinanced1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentFinanced1" xlink:to="sbs_InvestmentFinanced1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InvestmentFinanced1_lbl" xml:lang="en-US">Investment financed by FEHIDRO</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_InvestmentFinanced2" xlink:label="sbs_InvestmentFinanced2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentFinanced2" xlink:to="sbs_InvestmentFinanced2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InvestmentFinanced2_lbl" xml:lang="en-US">Investment financed by SABESP</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_IntrestRate" xlink:label="sbs_IntrestRate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntrestRate" xlink:to="sbs_IntrestRate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IntrestRate_lbl" xml:lang="en-US">Financing interest rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_LiabilitiesArisingFromFinancingActivities" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_LiabilitiesArisingFromFinancingActivities" xlink:to="ifrs-full_LiabilitiesArisingFromFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_LiabilitiesArisingFromFinancingActivities_lbl" xml:lang="en-US">Financing amount</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-20221231.xsd#sbs_Contribution" xlink:label="sbs_Contribution" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Contribution" xlink:to="sbs_Contribution_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_Contribution_lbl" xml:lang="en-US">Contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_DividendPayables1" xlink:label="sbs_DividendPayables1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendPayables1" xlink:to="sbs_DividendPayables1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DividendPayables1_lbl" xml:lang="en-US">Dividends distributed</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_InvestmentAccountedForUsingEquityMethod1" xlink:label="sbs_InvestmentAccountedForUsingEquityMethod1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentAccountedForUsingEquityMethod1" xlink:to="sbs_InvestmentAccountedForUsingEquityMethod1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_InvestmentAccountedForUsingEquityMethod1_lbl" xml:lang="en-US">Investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_InvestmentsContribution" xlink:label="sbs_InvestmentsContribution" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentsContribution" xlink:to="sbs_InvestmentsContribution_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InvestmentsContribution_lbl" xml:lang="en-US">Investments contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_DividendPayables2" xlink:label="sbs_DividendPayables2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendPayables2" xlink:to="sbs_DividendPayables2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DividendPayables2_lbl" xml:lang="en-US">Dividends distributed</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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-20221231.xsd#sbs_ProportionOfOwnershipInterestInJointVenture1" xlink:label="sbs_ProportionOfOwnershipInterestInJointVenture1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProportionOfOwnershipInterestInJointVenture1" xlink:to="sbs_ProportionOfOwnershipInterestInJointVenture1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProportionOfOwnershipInterestInJointVenture1_lbl" xml:lang="en-US">Interest percentage</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ReclassificationIntoHeldtomaturityInvestments" xlink:to="ifrs-full_ReclassificationIntoHeldtomaturityInvestments_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="ifrs-full_ReclassificationIntoHeldtomaturityInvestments_2_lbl" xml:lang="en-US">Reclassification</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_OtherInvestmentAccountedForUsingEquityMethod1" xlink:label="sbs_OtherInvestmentAccountedForUsingEquityMethod1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherInvestmentAccountedForUsingEquityMethod1" xlink:to="sbs_OtherInvestmentAccountedForUsingEquityMethod1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherInvestmentAccountedForUsingEquityMethod1_lbl" xml:lang="en-US">Other investments</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/label" xlink:label="ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity_lbl" xml:lang="en-US">Capital increase</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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/verboseLabel" xlink:label="sbs_OtherInvestment_lbl" xml:lang="en-US">Other investments</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:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">Equity interest</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty_lbl" xml:lang="en-US">Additions</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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/verboseLabel" xlink:label="sbs_AdditionsToContractAssets_lbl" xml:lang="en-US">Additions</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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="sbs-20221231.xsd#sbs_ContractAssets1" xlink:label="sbs_ContractAssets1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractAssets1" xlink:to="sbs_ContractAssets1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContractAssets1_lbl" xml:lang="en-US">Contract assets,includes leases</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_ForeignCurrencyExchangeEffectsInContractAsset" xlink:label="sbs_ForeignCurrencyExchangeEffectsInContractAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ForeignCurrencyExchangeEffectsInContractAsset" xlink:to="sbs_ForeignCurrencyExchangeEffectsInContractAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ForeignCurrencyExchangeEffectsInContractAsset_lbl" xml:lang="en-US">foreign currency exchange effects in the contract asset</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_ConstructionInProgress" xlink:label="ifrs-full_ConstructionInProgress" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ConstructionInProgress" xlink:to="ifrs-full_ConstructionInProgress_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ConstructionInProgress_lbl" xml:lang="en-US">Construction margin</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_ContractAssets2" xlink:label="sbs_ContractAssets2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ContractAssets2" xlink:to="sbs_ContractAssets2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContractAssets2_lbl" xml:lang="en-US">Contracts assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfIntangibleAssetsTable" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfIntangibleAssetsTable" xlink:to="ifrs-full_DisclosureOfIntangibleAssetsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIntangibleAssetsTable_lbl" xml:lang="en-US">Disclosure of detailed information about intangible assets [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_IntangibleAssetsOtherThanGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_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_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_2_lbl" xml:lang="en-US">Intangible assets, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/2003/role/label" xlink:label="ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill_lbl" xml:lang="en-US">Write-offs and disposals</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/2003/role/label" 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_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_3_lbl" xml:lang="en-US">Intangible assets, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_IntangibleAssetsOtherThanGoodwill1" xlink:label="sbs_IntangibleAssetsOtherThanGoodwill1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntangibleAssetsOtherThanGoodwill1" xlink:to="sbs_IntangibleAssetsOtherThanGoodwill1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="sbs_IntangibleAssetsOtherThanGoodwill1_lbl" xml:lang="en-US">Intangible assets, beginning</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntangibleAssetsOtherThanGoodwill1" xlink:to="sbs_IntangibleAssetsOtherThanGoodwill1_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="sbs_IntangibleAssetsOtherThanGoodwill1_2_lbl" xml:lang="en-US">Intangible assets, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/verboseLabel" xlink:label="ifrs-full_RightofuseAssets_lbl" xml:lang="en-US">Right of use</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisposalsIntangibleAssetsAndGoodwill" xlink:label="ifrs-full_DisposalsIntangibleAssetsAndGoodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisposalsIntangibleAssetsAndGoodwill" xlink:to="ifrs-full_DisposalsIntangibleAssetsAndGoodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="ifrs-full_DisposalsIntangibleAssetsAndGoodwill_lbl" xml:lang="en-US">Intangible assets</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:loc xlink:type="locator" xlink:href="sbs-20221231.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/label" xlink:label="sbs_PublicPrivatePartnershipNoncurrent_lbl" xml:lang="en-US">Noncurrent liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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: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/2009/role/negatedLabel" xlink:label="ifrs-full_RightofuseAssets_2_lbl" xml:lang="en-US">Right of use</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_RightofuseAssetsNet" xlink:label="sbs_RightofuseAssetsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RightofuseAssetsNet" xlink:to="sbs_RightofuseAssetsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_RightofuseAssetsNet_lbl" xml:lang="en-US">Right of use</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_RightsOfUseWereWrittenOff" xlink:label="sbs_RightsOfUseWereWrittenOff" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RightsOfUseWereWrittenOff" xlink:to="sbs_RightsOfUseWereWrittenOff_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RightsOfUseWereWrittenOff_lbl" xml:lang="en-US">Rights of use were written off</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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 &#8211; interest expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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:loc xlink:type="locator" xlink:href="sbs-20221231.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="sbs-20221231.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-20221231.xsd#sbs_MonthlyRemuneration" xlink:label="sbs_MonthlyRemuneration" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MonthlyRemuneration" xlink:to="sbs_MonthlyRemuneration_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MonthlyRemuneration_lbl" xml:lang="en-US">Monthly remuneration plus any interests and charges</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_MonthlyRemunerations" xlink:label="sbs_MonthlyRemunerations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MonthlyRemunerations" xlink:to="sbs_MonthlyRemunerations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_MonthlyRemunerations_lbl" xml:lang="en-US">Monthly remuneration plus any interests and charges</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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: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/verboseLabel" xlink:label="ifrs-full_ContractAssets_3_lbl" xml:lang="en-US">Contract asset</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/verboseLabel" xlink:label="ifrs-full_IntangibleAssetsOtherThanGoodwill_4_lbl" xml:lang="en-US">Intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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/label" xlink:label="sbs_PropertyPlantAndEquipmentAccumulatedAmortization_lbl" xml:lang="en-US">Accumulated 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_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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/verboseLabel" xlink:label="ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment_lbl" xml:lang="en-US">Write-offs and disposals</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_DepreciationPropertyPlantAndEquipments" xlink:label="sbs_DepreciationPropertyPlantAndEquipments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DepreciationPropertyPlantAndEquipments" xlink:to="sbs_DepreciationPropertyPlantAndEquipments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DepreciationPropertyPlantAndEquipments_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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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: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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.xsd#sbs_BorrowingsPaymentYearSeven" xlink:label="sbs_BorrowingsPaymentYearSeven" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearSeven" xlink:to="sbs_BorrowingsPaymentYearSeven_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsPaymentYearSeven_lbl" xml:lang="en-US">2027</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_BorrowingsPaymentYearEight" xlink:label="sbs_BorrowingsPaymentYearEight" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingsPaymentYearEight" xlink:to="sbs_BorrowingsPaymentYearEight_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingsPaymentYearEight_lbl" xml:lang="en-US">2028</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">2029 to 2044</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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/label" 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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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-20221231.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.xsd#sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities" xlink:label="sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities" xlink:to="sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities_lbl" xml:lang="en-US">Amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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: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-20221231.xsd#sbs_ForeignLocalCurrencyTranslations" xlink:label="sbs_ForeignLocalCurrencyTranslations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ForeignLocalCurrencyTranslations" xlink:to="sbs_ForeignLocalCurrencyTranslations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ForeignLocalCurrencyTranslations_lbl" xml:lang="en-US">Foreignlocal currency translation</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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: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</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RaisedFunds" xlink:to="sbs_RaisedFunds_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_RaisedFunds_2_lbl" xml:lang="en-US">Raised funds</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.xsd#sbs_AmortizationPaid" xlink:label="sbs_AmortizationPaid" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AmortizationPaid" xlink:to="sbs_AmortizationPaid_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AmortizationPaid_lbl" xml:lang="en-US">Amortization paid</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_PrincipalAmount" xlink:label="sbs_PrincipalAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PrincipalAmount" xlink:to="sbs_PrincipalAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PrincipalAmount_lbl" xml:lang="en-US">Principal amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_InterestPayable" xlink:label="ifrs-full_InterestPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestPayable" xlink:to="ifrs-full_InterestPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_InterestPayable_lbl" xml:lang="en-US">Interest</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_RaisedDebentures" xlink:label="sbs_RaisedDebentures" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RaisedDebentures" xlink:to="sbs_RaisedDebentures_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RaisedDebentures_lbl" xml:lang="en-US">Raised debentures</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable" xlink:to="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsTable_lbl" xml:lang="en-US">Disclosure of temporary difference, unused tax losses and unused tax credits [table]</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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/label" 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_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:loc xlink:type="locator" xlink:href="sbs-20221231.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: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_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:loc xlink:type="locator" xlink:href="sbs-20221231.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: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_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_2_lbl" xml:lang="en-US">Opening balance</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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_DeferredTaxLiabilityAsset" xlink:to="ifrs-full_DeferredTaxLiabilityAsset_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="ifrs-full_DeferredTaxLiabilityAsset_3_lbl" xml:lang="en-US">Closing balance</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">&#160;- corresponding entry to the income statement</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">&#160;- corresponding entry to valuation adjustments to equity (Note 22)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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_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 taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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 the statutory rate</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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">Provision &#8211; Law 4,819/1958 &#8211; G0 (i)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_IncomeTaxAndSocialContribution1" xlink:label="sbs_IncomeTaxAndSocialContribution1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IncomeTaxAndSocialContribution1" xlink:to="sbs_IncomeTaxAndSocialContribution1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_IncomeTaxAndSocialContribution1_lbl" xml:lang="en-US">Income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/verboseLabel" xlink:label="ifrs-full_DeferredTaxExpenseIncome_lbl" xml:lang="en-US">Deferred income tax and social contribution</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfOtherProvisionsTable" xlink:label="ifrs-full_DisclosureOfOtherProvisionsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOtherProvisionsTable" xlink:to="ifrs-full_DisclosureOfOtherProvisionsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOtherProvisionsTable_lbl" xml:lang="en-US">Disclosure of other provisions [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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="sbs-20221231.xsd#sbs_Provision" xlink:label="sbs_Provision" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Provision" xlink:to="sbs_Provision_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="sbs_Provision_lbl" xml:lang="en-US">Provisions, beginning</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_AdditionalProvisionOtherProvisions" xlink:label="sbs_AdditionalProvisionOtherProvisions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionalProvisionOtherProvisions" xlink:to="sbs_AdditionalProvisionOtherProvisions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdditionalProvisionOtherProvisions_lbl" xml:lang="en-US">Additional provisions</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="sbs_Provision" xlink:to="sbs_Provision_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="sbs_Provision_2_lbl" xml:lang="en-US">Provisions, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_ProvisionUsedOtherProvision" xlink:label="sbs_ProvisionUsedOtherProvision" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionUsedOtherProvision" xlink:to="sbs_ProvisionUsedOtherProvision_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProvisionUsedOtherProvision_lbl" xml:lang="en-US">Use of the accrual</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_UnusedProvisionReversedOtherProvision" xlink:label="sbs_UnusedProvisionReversedOtherProvision" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_UnusedProvisionReversedOtherProvision" xlink:to="sbs_UnusedProvisionReversedOtherProvision_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_UnusedProvisionReversedOtherProvision_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="sbs_ProvisionUsedOtherProvision" xlink:to="sbs_ProvisionUsedOtherProvision_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_ProvisionUsedOtherProvision_2_lbl" xml:lang="en-US">Use of the accrual</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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-20221231.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-20221231.xsd#sbs_ExecutedCourtAgreements" xlink:label="sbs_ExecutedCourtAgreements" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ExecutedCourtAgreements" xlink:to="sbs_ExecutedCourtAgreements_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ExecutedCourtAgreements_lbl" xml:lang="en-US">Executed court agreements</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_PerformanceOfWorks" xlink:label="sbs_PerformanceOfWorks" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PerformanceOfWorks" xlink:to="sbs_PerformanceOfWorks_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PerformanceOfWorks_lbl" xml:lang="en-US">Performance of works</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_EnvironmentalCompensations" xlink:label="sbs_EnvironmentalCompensations" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_EnvironmentalCompensations" xlink:to="sbs_EnvironmentalCompensations_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_EnvironmentalCompensations_lbl" xml:lang="en-US">Environmental compensations</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Guarantee insurance for escrow deposit renewed</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_SalariesAndPayrollCharges" xlink:label="sbs_SalariesAndPayrollCharges" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_SalariesAndPayrollCharges" xlink:to="sbs_SalariesAndPayrollCharges_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SalariesAndPayrollCharges_lbl" xml:lang="en-US">Salaries and payroll charges</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_ProvisionForVacation" xlink:label="sbs_ProvisionForVacation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionForVacation" xlink:to="sbs_ProvisionForVacation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProvisionForVacation_lbl" xml:lang="en-US">Provision for vacation</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_HealthcarePlanI" xlink:label="sbs_HealthcarePlanI" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_HealthcarePlanI" xlink:to="sbs_HealthcarePlanI_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_HealthcarePlanI_lbl" xml:lang="en-US">Healthcare plan (i)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_ProvisionForProfitSharingIi" xlink:label="sbs_ProvisionForProfitSharingIi" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionForProfitSharingIi" xlink:to="sbs_ProvisionForProfitSharingIi_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProvisionForProfitSharingIi_lbl" xml:lang="en-US">Provision for profit sharing (ii)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_ConsentDecreeTac" xlink:label="sbs_ConsentDecreeTac" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ConsentDecreeTac" xlink:to="sbs_ConsentDecreeTac_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ConsentDecreeTac_lbl" xml:lang="en-US">Consent Decree (TAC)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_KnowledgeRetentionProgramPrc" xlink:label="sbs_KnowledgeRetentionProgramPrc" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_KnowledgeRetentionProgramPrc" xlink:to="sbs_KnowledgeRetentionProgramPrc_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_KnowledgeRetentionProgramPrc_lbl" xml:lang="en-US">Knowledge Retention Program (PRC)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_Total" xlink:label="sbs_Total" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Total" xlink:to="sbs_Total_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="sbs_Total_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfDefinedBenefitPlansTable" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfDefinedBenefitPlansTable" xlink:to="ifrs-full_DisclosureOfDefinedBenefitPlansTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfDefinedBenefitPlansTable_lbl" xml:lang="en-US">Disclosure of defined benefit plans [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/label" xlink:label="ifrs-full_WagesAndSalaries_lbl" xml:lang="en-US">Wages and salaries</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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/2003/role/label" 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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/2003/role/label" xlink:label="ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset_lbl" xml:lang="en-US">Current service cost</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="sbs-20221231.xsd#sbs_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets" xlink:label="sbs_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets" xlink:to="sbs_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_lbl" xml:lang="en-US">Expected return on the plan assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/2003/role/label" xlink:label="ifrs-full_SurplusDeficitInPlan_lbl" xml:lang="en-US">(Deficit)/Surplus</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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/label" 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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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-20221231.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:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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's assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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 2023</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 2024</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 2025</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 2026</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 2027 or after</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable" xlink:label="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable" xlink:to="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfSensitivityAnalysisForActuarialAssumptionsTable_lbl" xml:lang="en-US">Disclosure of sensitivity analysis for actuarial assumptions [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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="sbs-20221231.xsd#sbs_RegularAndExtraordinaryContributionsExpectedFromParticipants" xlink:label="sbs_RegularAndExtraordinaryContributionsExpectedFromParticipants" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RegularAndExtraordinaryContributionsExpectedFromParticipants" xlink:to="sbs_RegularAndExtraordinaryContributionsExpectedFromParticipants_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RegularAndExtraordinaryContributionsExpectedFromParticipants_lbl" xml:lang="en-US">Regular and extraordinary contributions expected from participants</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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-20221231.xsd#sbs_PlanAssetsAtFairValues" xlink:label="sbs_PlanAssetsAtFairValues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PlanAssetsAtFairValues" xlink:to="sbs_PlanAssetsAtFairValues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_PlanAssetsAtFairValues_lbl" xml:lang="en-US">Fair value of the plan's assets</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.xsd#sbs_DescriptionOfDefinedBenefitPlan1" xlink:label="sbs_DescriptionOfDefinedBenefitPlan1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DescriptionOfDefinedBenefitPlan1" xlink:to="sbs_DescriptionOfDefinedBenefitPlan1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DescriptionOfDefinedBenefitPlan1_lbl" xml:lang="en-US">Description of defined benefit plan1</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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 participants of retirement benefit plan receiving benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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 participants of retirement benefit plan not receiving benefits</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfFairValueMeasurementOfEquityTable" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfEquityTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfFairValueMeasurementOfEquityTable" xlink:to="ifrs-full_DisclosureOfFairValueMeasurementOfEquityTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfFairValueMeasurementOfEquityTable_lbl" xml:lang="en-US">Disclosure of fair value measurement of equity [table]</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/verboseLabel" xlink:label="ifrs-full_NumberOfSharesIssued_2_lbl" xml:lang="en-US">Number of shares</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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/verboseLabel" xlink:label="sbs_ProfitForTheYearNetOfLegalReserve_lbl" xml:lang="en-US">Distribution of earnings</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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/label" xlink:label="sbs_AdditionalProposedDividends_lbl" xml:lang="en-US">Additional proposed dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_OtherComprehensiveLossEnding" xlink:label="sbs_OtherComprehensiveLossEnding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_OtherComprehensiveLossEnding" xlink:to="sbs_OtherComprehensiveLossEnding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="sbs_OtherComprehensiveLossEnding_lbl" xml:lang="en-US">Other comprehensive loss, ending</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Paid-in capital value</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Paid-in capital shares</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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 paid, classified as operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="sbs-20221231.xsd#sbs_DividendsPaidClassifiedAsOperatingActivities1" xlink:label="sbs_DividendsPaidClassifiedAsOperatingActivities1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendsPaidClassifiedAsOperatingActivities1" xlink:to="sbs_DividendsPaidClassifiedAsOperatingActivities1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_DividendsPaidClassifiedAsOperatingActivities1_lbl" xml:lang="en-US">Dividends paid, classified as operating activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionalProposedDividends" xlink:to="sbs_AdditionalProposedDividends_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_AdditionalProposedDividends_2_lbl" xml:lang="en-US">Additional Proposed Dividends</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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">Dividends paid, ordinary shares per share</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Dividends Withholding Income Tax Recognized In Current Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Dividends Witheld Income Tax</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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">Declared Dividend Payables</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_DeclaredDividendPayables1" xlink:label="sbs_DeclaredDividendPayables1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeclaredDividendPayables1" xlink:to="sbs_DeclaredDividendPayables1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeclaredDividendPayables1_lbl" xml:lang="en-US">Declared Dividend Payables1</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_DividendsWitheldIncomeTax1" xlink:label="sbs_DividendsWitheldIncomeTax1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendsWitheldIncomeTax1" xlink:to="sbs_DividendsWitheldIncomeTax1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DividendsWitheldIncomeTax1_lbl" xml:lang="en-US">Dividends Witheld Income Tax1</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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:loc xlink:type="locator" xlink:href="sbs-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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: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&#8217;s owners</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_NumberOfShareIssued" xlink:label="sbs_NumberOfShareIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_NumberOfShareIssued" xlink:to="sbs_NumberOfShareIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_NumberOfShareIssued_lbl" xml:lang="en-US">Weighted average number of common shares issued</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_BasicAndDilutedEarningsLossPerShareOne" xlink:label="sbs_BasicAndDilutedEarningsLossPerShareOne" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BasicAndDilutedEarningsLossPerShareOne" xlink:to="sbs_BasicAndDilutedEarningsLossPerShareOne_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BasicAndDilutedEarningsLossPerShareOne_lbl" xml:lang="en-US">Basic and diluted earnings per share (reais per share)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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-20221231.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-20221231.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_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">Income from operations before taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/2003/role/label" xlink:label="ifrs-full_DepreciationAndAmortisationExpense_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.xsd#ifrs-full_DisclosureOfTypesOfInsuranceContractsTable" xlink:label="ifrs-full_DisclosureOfTypesOfInsuranceContractsTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfTypesOfInsuranceContractsTable" xlink:to="ifrs-full_DisclosureOfTypesOfInsuranceContractsTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfTypesOfInsuranceContractsTable_lbl" xml:lang="en-US">Disclosure of types of insurance contracts [table]</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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/verboseLabel" xlink:label="sbs_SanitationServicesRevenue_lbl" xml:lang="en-US">Revenue from sanitation services</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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-20221231.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-20221231.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">Regulatory, Control and Oversight Fee (TRCF)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_Revenue" xlink:to="ifrs-full_Revenue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="ifrs-full_Revenue_3_lbl" xml:lang="en-US">Net revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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: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/verboseLabel" xlink:label="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_3_lbl" xml:lang="en-US">Allowance for doubtful accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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/2003/role/verboseLabel" xlink:label="ifrs-full_ExpenseByNature_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_FinanceIncomes" xlink:label="sbs_FinanceIncomes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_FinanceIncomes" xlink:to="sbs_FinanceIncomes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_FinanceIncomes_lbl" xml:lang="en-US">Financial income</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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="sbs_NetForeignExchangeGains" xlink:to="sbs_NetForeignExchangeGains_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_NetForeignExchangeGains_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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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="sbs-20221231.xsd#sbs_MiscellaneousOtherOperatingExpenses" xlink:label="sbs_MiscellaneousOtherOperatingExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MiscellaneousOtherOperatingExpenses" xlink:to="sbs_MiscellaneousOtherOperatingExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="sbs_MiscellaneousOtherOperatingExpenses_lbl" xml:lang="en-US">Other operating expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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="https://xbrl.ifrs.org/taxonomy/2022-03-24/full_ifrs/full_ifrs-cor_2022-03-24.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:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_AdditionsToContractAsset" xlink:label="sbs_AdditionsToContractAsset" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdditionsToContractAsset" xlink:to="sbs_AdditionsToContractAsset_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdditionsToContractAsset_lbl" xml:lang="en-US">Total additions to contract assets (Note 14)</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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/2009/role/negatedLabel" 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-20221231.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-20221231.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:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_InterestCostsCapitalised1" xlink:label="sbs_InterestCostsCapitalised1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestCostsCapitalised1" xlink:to="sbs_InterestCostsCapitalised1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestCostsCapitalised1_lbl" xml:lang="en-US">Interest capitalized in the year (Note 14 (a))</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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-20221231.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-20221231.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/verboseLabel" xlink:label="sbs_CashInflowOutflowRightofuseAssets_lbl" xml:lang="en-US">Right of use</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.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-20221231.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 Mau&#225;</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/2003/role/verboseLabel" xlink:label="sbs_ItemsNotAffectingCash_2_lbl" xml:lang="en-US">Total</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_PublicationOfPreliminaryTechnicalNoteOfSabespsExtraordinaryTariffRevision" xlink:label="sbs_PublicationOfPreliminaryTechnicalNoteOfSabespsExtraordinaryTariffRevision" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicationOfPreliminaryTechnicalNoteOfSabespsExtraordinaryTariffRevision" xlink:to="sbs_PublicationOfPreliminaryTechnicalNoteOfSabespsExtraordinaryTariffRevision_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PublicationOfPreliminaryTechnicalNoteOfSabespsExtraordinaryTariffRevision_lbl" xml:lang="en-US">Publication of the Preliminary Technical Note of SABESPs Extraordinary Tariff Revision</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_MaturityDate" xlink:label="sbs_MaturityDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MaturityDate" xlink:to="sbs_MaturityDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MaturityDate_lbl" xml:lang="en-US">Maturity date</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_PublicConsultation" xlink:label="sbs_PublicConsultation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicConsultation" xlink:to="sbs_PublicConsultation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PublicConsultation_lbl" xml:lang="en-US">Public Consultation</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_MaturityDate1" xlink:label="sbs_MaturityDate1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MaturityDate1" xlink:to="sbs_MaturityDate1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_MaturityDate1_lbl" xml:lang="en-US">Maturity date</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_MaturityDate2" xlink:label="sbs_MaturityDate2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MaturityDate2" xlink:to="sbs_MaturityDate2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_MaturityDate2_lbl" xml:lang="en-US">Maturity date</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_PublicHearing" xlink:label="sbs_PublicHearing" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicHearing" xlink:to="sbs_PublicHearing_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PublicHearing_lbl" xml:lang="en-US">Public Hearing</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_MaturityDate3" xlink:label="sbs_MaturityDate3" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MaturityDate3" xlink:to="sbs_MaturityDate3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_MaturityDate3_lbl" xml:lang="en-US">Maturity date</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_PublicationOfDetailedReport" xlink:label="sbs_PublicationOfDetailedReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicationOfDetailedReport" xlink:to="sbs_PublicationOfDetailedReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PublicationOfDetailedReport_lbl" xml:lang="en-US">Detailed Report</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_MaturityDate4" xlink:label="sbs_MaturityDate4" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MaturityDate4" xlink:to="sbs_MaturityDate4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_MaturityDate4_lbl" xml:lang="en-US">Maturity date</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_PublicationOfTheFinalTechnicalNoteAndResolutionOfSABESPsExtraordinaryTariffRevision" xlink:label="sbs_PublicationOfTheFinalTechnicalNoteAndResolutionOfSABESPsExtraordinaryTariffRevision" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicationOfTheFinalTechnicalNoteAndResolutionOfSABESPsExtraordinaryTariffRevision" xlink:to="sbs_PublicationOfTheFinalTechnicalNoteAndResolutionOfSABESPsExtraordinaryTariffRevision_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PublicationOfTheFinalTechnicalNoteAndResolutionOfSABESPsExtraordinaryTariffRevision_lbl" xml:lang="en-US">Extraordinary Tariff Revision</link:label>
      <link:loc xlink:type="locator" xlink:href="sbs-20221231.xsd#sbs_MaturityDate5" xlink:label="sbs_MaturityDate5" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_MaturityDate5" xlink:to="sbs_MaturityDate5_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="sbs_MaturityDate5_lbl" xml:lang="en-US">Maturity date</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: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_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_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_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_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_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_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_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_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: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: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_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_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_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_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_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_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: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_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_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_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_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_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_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_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_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_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_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_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_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_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_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_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_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_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_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_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_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_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_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_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_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_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: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_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_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_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_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_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_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_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_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_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_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_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_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_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_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_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="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_NoncurrentTradeReceivables" xlink:to="ifrs-full_NoncurrentTradeReceivables_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_NoncurrentTradeReceivables_3_lbl" xml:lang="en-US">Non-current trade receivables</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AccountsReceivableFromRelatedPartiesNonCurrent" xlink:to="sbs_AccountsReceivableFromRelatedPartiesNonCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AccountsReceivableFromRelatedPartiesNonCurrent_2_lbl" xml:lang="en-US">AccountsReceivableFromRelatedPartiesNonCurrent</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_PublicPrivatePartnershipCurrent1" xlink:to="sbs_PublicPrivatePartnershipCurrent1_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PublicPrivatePartnershipCurrent1_2_lbl" xml:lang="en-US">PublicPrivatePartnershipCurrent1</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_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_Liabilities_3_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_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_4_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>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CurrentTaxExpenseIncome" xlink:to="ifrs-full_CurrentTaxExpenseIncome_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CurrentTaxExpenseIncome_2_lbl" xml:lang="en-US">Current tax expense (income)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DeferredTaxExpenseIncomes" xlink:to="sbs_DeferredTaxExpenseIncomes_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DeferredTaxExpenseIncomes_2_lbl" xml:lang="en-US">DeferredTaxExpenseIncomes</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/2003/role/label" xlink:label="sbs_IncomeTaxAndSocialContribution_2_lbl" xml:lang="en-US">Income tax and social contribution [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProfitBeforeIncomeTaxAndSocialContribution" xlink:to="sbs_ProfitBeforeIncomeTaxAndSocialContribution_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProfitBeforeIncomeTaxAndSocialContribution_2_lbl" xml:lang="en-US">ProfitBeforeIncomeTaxAndSocialContribution</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BadDebtExpense" xlink:to="sbs_BadDebtExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BadDebtExpense_2_lbl" xml:lang="en-US">BadDebtExpense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AgreementSignedWithMunicipalityOfMaua" xlink:to="sbs_AgreementSignedWithMunicipalityOfMaua_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AgreementSignedWithMunicipalityOfMaua_2_lbl" xml:lang="en-US">AgreementSignedWithMunicipalityOfMaua</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing" xlink:to="sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing_2_lbl" xml:lang="en-US">InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndInflationAdjustmentOnLiabilities" xlink:to="sbs_InterestAndInflationAdjustmentOnLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestAndInflationAdjustmentOnLiabilities_2_lbl" xml:lang="en-US">Interest And Inflation Adjustment On Liabilities</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/2003/role/label" xlink:label="ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011_2_lbl" xml:lang="en-US">Profit (loss) recognised on exchanging construction services for intangible asset</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries" xlink:to="ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries_2_lbl" xml:lang="en-US">Increase (decrease) through change in equity of subsidiaries, equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InterestAndMonetaryRestatement" xlink:to="sbs_InterestAndMonetaryRestatement_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InterestAndMonetaryRestatement_2_lbl" xml:lang="en-US">InterestAndMonetaryRestatement</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdjustmentsForReconcileProfitLoss" xlink:to="ifrs-full_AdjustmentsForReconcileProfitLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_AdjustmentsForReconcileProfitLoss_2_lbl" xml:lang="en-US">Adjustments to reconcile profit (loss)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AdjustmentsForPensionObligations" xlink:to="sbs_AdjustmentsForPensionObligations_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdjustmentsForPensionObligations_2_lbl" xml:lang="en-US">AdjustmentsForPensionObligations</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_CashFlowsFromUsedInOperations" xlink:to="ifrs-full_CashFlowsFromUsedInOperations_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_CashFlowsFromUsedInOperations_2_lbl" xml:lang="en-US">Cash flows from (used in) operations</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestPaidClassifiedAsOperatingActivities" xlink:to="ifrs-full_InterestPaidClassifiedAsOperatingActivities_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_DisclosureOfRestrictedCashAndCashEquivalentsExplanatory" xlink:to="ifrs-full_DisclosureOfRestrictedCashAndCashEquivalentsExplanatory_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_DisclosureOfTradeAndOtherReceivablesExplanatory" xlink:to="ifrs-full_DisclosureOfTradeAndOtherReceivablesExplanatory_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_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory" xlink:to="ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory_2_lbl" xlink:type="arc" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory_2_lbl" xml:lang="en-US">Explanation of significant changes in contract assets and contract liabilities [text block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfServiceConcessionArrangementsExplanatory" xlink:to="ifrs-full_DisclosureOfServiceConcessionArrangementsExplanatory_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_DisclosureOfPropertyPlantAndEquipmentExplanatory" xlink:to="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfPropertyPlantAndEquipmentExplanatory_2_lbl" xml:lang="en-US">Disclosure of property, plant and equipment [text block]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfBorrowingsExplanatory_2_lbl" xml:lang="en-US">Disclosure of borrowings [text block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfProvisionsExplanatory" xlink:to="ifrs-full_DisclosureOfProvisionsExplanatory_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfProvisionsExplanatory_2_lbl" xml:lang="en-US">Disclosure of provisions [text block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory" xlink:to="ifrs-full_DisclosureOfEmployeeBenefitsExplanatory_2_lbl" xlink:type="arc" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DisclosureOfPensionPlanLiabilitiesExplanatory_2_lbl" xml:lang="en-US">DisclosureOfPensionPlanLiabilitiesExplanatory</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOtherLiabilitiesExplanatory_2_lbl" xml:lang="en-US">Disclosure of other liabilities [text block]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfIssuedCapitalExplanatory_2_lbl" xml:lang="en-US">Disclosure of issued capital [text block]</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory" xlink:to="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory_2_lbl" xml:lang="en-US">Disclosure of other operating income (expense) [text block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisclosureOfCommitmentsExplanatory" xlink:to="ifrs-full_DisclosureOfCommitmentsExplanatory_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisclosureOfCommitmentsExplanatory_2_lbl" xml:lang="en-US">Disclosure of commitments [text block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents" xlink:to="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_2_lbl" xml:lang="en-US">Description of accounting policy for determining components of cash and cash equivalents [text block]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories_2_lbl" xml:lang="en-US">Description of accounting policy for measuring inventories [text block]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory_2_lbl" xml:lang="en-US">Description of accounting policy for investment property [text block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_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_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory" xlink:to="ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory_2_lbl" xlink:type="arc" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IntangibleAndContractAssetUnderNegotiations_2_lbl" xml:lang="en-US">Intangible And Contract Asset Under Negotiations</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_IntangibleAndContractsAssetsRelatedConcessionAgreements" xlink:to="sbs_IntangibleAndContractsAssetsRelatedConcessionAgreements_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IntangibleAndContractsAssetsRelatedConcessionAgreements_2_lbl" xml:lang="en-US">Intangible And Contracts Assets Related Concession Agreements</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentagesOfGrossRevenuesFromTotalMunicipalities_2_lbl" xml:lang="en-US">Percentages Of Gross Revenues From Total Municipalities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PercentageOfIntangibleAndContractAssets" xlink:to="sbs_PercentageOfIntangibleAndContractAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfIntangibleAndContractAssets_2_lbl" 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_PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue" xlink:to="sbs_PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue_2_lbl" 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_BorrowingAndFinancings" xlink:to="sbs_BorrowingAndFinancings_2_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_BorrowingAndFinancing" xlink:to="sbs_BorrowingAndFinancing_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_BorrowingAndFinancing_2_lbl" xml:lang="en-US">Borrowing And Financing</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_TradeAndOtherCurrentPayables_2_lbl" xml:lang="en-US">Trade and other current payables</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_FinancialAssets_2_lbl" xml:lang="en-US">Financial assets</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_MaximumExposureToCreditRisk_3_lbl" xml:lang="en-US">Maximum exposure to credit risk</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PublicprivatePartnershipPpp" xlink:to="sbs_PublicprivatePartnershipPpp_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PublicprivatePartnershipPpp_2_lbl" xml:lang="en-US">Publicprivate Partnership Ppp</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_CurrentTradeReceivablesGross_2_lbl" xml:lang="en-US">Current Trade Receivables Gross</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_AllowanceAccountForCreditLossesOfFinancialAssets1" xlink:to="sbs_AllowanceAccountForCreditLossesOfFinancialAssets1_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AllowanceAccountForCreditLossesOfFinancialAssets1_3_lbl" xml:lang="en-US">Allowance Account For Credit Losses Of Financial Assets1</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RecoveriesRecognizedInBadDebtExpense_2_lbl" xml:lang="en-US">Recoveries Recognized In Bad Debt Expense</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RelatedPartyLoanAgreementBalancePricipal" xlink:to="sbs_RelatedPartyLoanAgreementBalancePricipal_2_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RelatedPartyLoanAgreementBalanceIntrest" xlink:to="sbs_RelatedPartyLoanAgreementBalanceIntrest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RelatedPartyLoanAgreementBalanceIntrest_2_lbl" xml:lang="en-US">Related Party Loan Agreement Balance Intrest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_InvestmentAccountedForUsingEquityMethod1" xlink:to="sbs_InvestmentAccountedForUsingEquityMethod1_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_InvestmentAccountedForUsingEquityMethod1_2_lbl" xml:lang="en-US">Investment Accounted For Using Equity Method1</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendPayables2" xlink:to="sbs_DividendPayables2_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DividendPayables2_2_lbl" xml:lang="en-US">DividendPayables2</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherInvestment_2_lbl" xml:lang="en-US">Other Investment</link:label>
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      <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/label" xlink:label="ifrs-full_ContractAssets_4_lbl" xml:lang="en-US">Contract assets [Default Label]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_AdditionsToContractAssets_2_lbl" xml:lang="en-US">Additions [Default Label]</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ContractAssetTransfers_2_lbl" xml:lang="en-US">Contract Asset Transfers</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill" xlink:to="ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_2_lbl" xlink:type="arc" />
      <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:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IntangibleAssetsOtherThanGoodwill1_3_lbl" xml:lang="en-US">Intangible Assets Other Than Goodwill1</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_RightofuseAssets_3_lbl" xml:lang="en-US">Right-of-use assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DisposalsIntangibleAssetsAndGoodwill" xlink:to="ifrs-full_DisposalsIntangibleAssetsAndGoodwill_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DisposalsIntangibleAssetsAndGoodwill_2_lbl" xml:lang="en-US">Disposals, intangible assets and goodwill</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_RightofuseAssetsNet" xlink:to="sbs_RightofuseAssetsNet_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_RightofuseAssetsNet_2_lbl" xml:lang="en-US">Right of use Assets Net</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_DepreciationRightofuseAssets_2_lbl" xml:lang="en-US">Depreciation, right-of-use assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_InterestExpenseOnLeaseLiabilities" xlink:to="ifrs-full_InterestExpenseOnLeaseLiabilities_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_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed" xlink:to="ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_2_lbl" xml:lang="en-US">Expense relating to short-term leases for which recognition exemption has been used</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="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>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_DeferredTaxLiabilities" xlink:to="ifrs-full_DeferredTaxLiabilities_5_lbl" xlink:type="arc" />
      <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>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_IncomeTaxAndSocialContribution1_2_lbl" xml:lang="en-US">IncomeTax And Social Contribution1</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/label" xlink:label="ifrs-full_DeferredTaxExpenseIncome_2_lbl" xml:lang="en-US">Deferred tax expense (income)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProvisionsGross" xlink:to="sbs_ProvisionsGross_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProvisionsGross_2_lbl" xml:lang="en-US">Provisions Gross</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherProvisions" xlink:to="ifrs-full_OtherProvisions_2_lbl" xlink:type="arc" />
      <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_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ProvisionsNet_2_lbl" xml:lang="en-US">Total [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Provision" xlink:to="sbs_Provision_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_Provision_3_lbl" xml:lang="en-US">Provision</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ProvisionUsedOtherProvisions" xlink:to="ifrs-full_ProvisionUsedOtherProvisions_2_lbl" xlink:type="arc" />
      <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_UnusedProvisionReversedOtherProvision" xlink:to="sbs_UnusedProvisionReversedOtherProvision_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_UnusedProvisionReversedOtherProvision_2_lbl" xml:lang="en-US">UnusedProvisionReversedOtherProvision</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_Total" xlink:to="sbs_Total_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_Total_2_lbl" xml:lang="en-US">Total employee benefits</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset" xlink:to="sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset_2_lbl" xml:lang="en-US">Payment From Plan Net Defined Benefit Liability Asset</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_OtherAssetsAmountContributedToFairValueOfPlanAssets" xlink:to="ifrs-full_OtherAssetsAmountContributedToFairValueOfPlanAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="ifrs-full_OtherAssetsAmountContributedToFairValueOfPlanAssets_2_lbl" xml:lang="en-US">Other assets, amount contributed to fair value of plan assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PlanAssetsAtFairValues" xlink:to="sbs_PlanAssetsAtFairValues_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PlanAssetsAtFairValues_2_lbl" xml:lang="en-US">PlanAssetsAtFairValues</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionPlanObligationSubtotal" xlink:to="sbs_PensionPlanObligationSubtotal_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PensionPlanObligationSubtotal_2_lbl" xml:lang="en-US">Pension Plan Obligation Subtotal</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_PensionPlanObligationOther" xlink:to="sbs_PensionPlanObligationOther_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_PensionPlanObligationOther_2_lbl" xml:lang="en-US">Pension Plan Obligation Other</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ServicesPayable" xlink:to="sbs_ServicesPayable_2_lbl" xlink:type="arc" />
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_ProfitForTheYearNetOfLegalReserve" xlink:to="sbs_ProfitForTheYearNetOfLegalReserve_2_lbl" xlink:type="arc" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_OtherComprehensiveLossEnding_2_lbl" xml:lang="en-US">Other comprehensive loss, ending</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_DividendsPaidClassifiedAsOperatingActivities1" xlink:to="sbs_DividendsPaidClassifiedAsOperatingActivities1_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_DividendsPaidClassifiedAsOperatingActivities1_2_lbl" xml:lang="en-US">DividendsPaidClassifiedAsOperatingActivities1</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_SanitationServicesRevenue_2_lbl" xml:lang="en-US">Revenue from sanitation services (i)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ExpenseByNature" xlink:to="ifrs-full_ExpenseByNature_2_lbl" xlink:type="arc" />
      <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="sbs_MiscellaneousOtherOperatingExpenses_2_lbl" xml:lang="en-US">MiscellaneousOtherOperatingExpenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="ifrs-full_ContractLiabilities" xlink:to="ifrs-full_ContractLiabilities_2_lbl" xlink:type="arc" />
      <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:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_ItemsNotAffectingCash_3_lbl" xml:lang="en-US">Items not affecting cash</link:label>
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      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="sbs_CashInflowOutflowRightofuseAssets" xlink:to="sbs_CashInflowOutflowRightofuseAssets_2_lbl" xlink:type="arc" />
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MaturityDate1_2_lbl" xml:lang="en-US">MaturityDate1</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MaturityDate2_2_lbl" xml:lang="en-US">MaturityDate2</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MaturityDate3_2_lbl" xml:lang="en-US">MaturityDate3</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MaturityDate4_2_lbl" xml:lang="en-US">MaturityDate4</link:label>
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      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="sbs_MaturityDate5_2_lbl" xml:lang="en-US">MaturityDate5</link:label>
    </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>11
<FILENAME>sbs-20221231_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
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    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
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<title></title>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189131616">
<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, 2022 </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="Show.showAR( this, 'defref_dei_EntityAddressesLineItems', window );"><strong>Entity Addresses [Line Items]</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="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="Show.showAR( this, 'defref_dei_AmendmentFlag', window );">Amendment Flag</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="Show.showAR( this, 'defref_dei_DocumentRegistrationStatement', window );">Document Registration Statement</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="Show.showAR( this, 'defref_dei_DocumentAnnualReport', window );">Document Annual Report</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_dei_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Dec. 31,  2022<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_dei_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2022<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_dei_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">001-31317<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001170858<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">Rua Costa Carvalho, 300<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">S&#227;o Paulo<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCountry', window );">Entity Address, Country</a></td>
<td class="text">BR<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">05429-900<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_Security12bTitle', window );">Title of 12(b) Security</a></td>
<td class="text">American Depositary Shares<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_TradingSymbol', window );">Trading Symbol</a></td>
<td class="text">SBS<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_SecurityExchangeName', window );">Security Exchange Name</a></td>
<td class="text">NYSE<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityWellKnownSeasonedIssuer', window );">Entity Well-known Seasoned Issuer</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="Show.showAR( this, 'defref_dei_EntityVoluntaryFilers', window );">Entity Voluntary Filers</a></td>
<td class="text">No<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</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="Show.showAR( this, 'defref_dei_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</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="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="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="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="Show.showAR( this, 'defref_dei_EntityShellCompany', window );">Entity Shell 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="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_IcfrAuditorAttestationFlag', window );">ICFR Auditor Attestation Flag</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="Show.showAR( this, 'defref_dei_AuditorName', window );">Auditor Name</a></td>
<td class="text">Grant Thornton Auditores Independentes Ltda.<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorLocation', window );">Auditor Location</a></td>
<td class="text">S&#227;o Paulo, Brazil<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_AuditorFirmId', window );">Auditor Firm ID</a></td>
<td class="text">5270<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressesAddressTypeAxis=dei_BusinessContactMember', window );">Business Contact [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="Show.showAR( this, 'defref_dei_EntityAddressesLineItems', window );"><strong>Entity Addresses [Line Items]</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="Show.showAR( this, 'defref_dei_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">Rua Costa Carvalho, 300<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">S&#227;o Paulo<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressCountry', window );">Entity Address, Country</a></td>
<td class="text">BR<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">05429-900<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_CityAreaCode', window );">City Area Code</a></td>
<td class="text">+55 11<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">3388 8247<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_ContactPersonnelName', window );">Contact Personnel Name</a></td>
<td class="text">Catia Cristina Teixeira Pereira<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_ContactPersonnelEmailAddress', window );">Contact Personnel Email Address</a></td>
<td class="text">catiapereira@sabesp.com.br<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_AuditorFirmId">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>PCAOB issued Audit Firm Identifier</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ 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_AuditorFirmId</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:nonemptySequenceNumberItemType</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_AuditorLocation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ 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_AuditorLocation</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:internationalNameItemType</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_AuditorName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ 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_AuditorName</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:internationalNameItemType</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_CityAreaCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Area code of city</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_CityAreaCode</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_ContactPersonnelEmailAddress">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Email address of contact personnel.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_ContactPersonnelEmailAddress</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_ContactPersonnelName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of contact personnel</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_ContactPersonnelName</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_CurrentFiscalYearEndDate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>For the EDGAR submission types of Form 8-K: the date of the report, the date of the earliest event reported; for the EDGAR submission types of Form N-1A: the filing date; for all other submission types: the end of the reporting or transition period.  The format of the date is YYYY-MM-DD.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_DocumentRegistrationStatement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Boolean flag that is true only for a form used as a registration statement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_DocumentRegistrationStatement</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_DocumentShellCompanyReport">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_EntityAddressAddressLine1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Address Line 1 such as Attn, Building Name, Street Name</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_EntityAddressAddressLine1</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_EntityAddressCityOrTown">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the City or Town</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_EntityAddressCityOrTown</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_EntityAddressCountry">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>ISO 3166-1 alpha-2 country code.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_EntityAddressCountry</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:countryCodeItemType</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_EntityAddressPostalZipCode">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Code for the postal or zip code</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_EntityAddressPostalZipCode</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_EntityAddressesLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_EntityAddressesLineItems</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_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Indicate if registrant meets the emerging growth company criteria.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_EntityFileNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Commission file number. The field allows up to 17 characters. The prefix may contain 1-3 digits, the sequence number may contain 1-8 digits, the optional suffix may contain 1-4 characters, and the fields are separated with a hyphen.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_EntityFileNumber</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:fileNumberItemType</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br> -Section 405<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ 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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_LocalPhoneNumber">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Local phone number for entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_LocalPhoneNumber</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_Security12bTitle">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Title of a 12(b) registered security.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_Security12bTitle</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:securityTitleItemType</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_SecurityExchangeName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Name of the Exchange on which a security is registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection d1-1<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_SecurityExchangeName</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:edgarExchangeCodeItemType</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_TradingSymbol">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Trading symbol of an instrument as listed on an exchange.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_TradingSymbol</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:tradingSymbolItemType</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_EntityAddressesAddressTypeAxis=dei_BusinessContactMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityAddressesAddressTypeAxis=dei_BusinessContactMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
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</html>
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</DOCUMENT>
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<SEQUENCE>13
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189351264">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Statements of Financial Position - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentAssetsAbstract', window );"><strong>Current</strong></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="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="nump">R$ 1,867,485<span></span>
</td>
<td class="nump">R$ 717,929<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Financial investments</a></td>
<td class="nump">1,677,873<span></span>
</td>
<td class="nump">2,433,385<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTradeReceivables', window );">Trade receivables</a></td>
<td class="nump">3,062,574<span></span>
</td>
<td class="nump">2,695,077<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable from related parties</a></td>
<td class="nump">205,793<span></span>
</td>
<td class="nump">173,657<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Inventories', window );">Inventories</a></td>
<td class="nump">124,247<span></span>
</td>
<td class="nump">113,506<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RestrictedCashAndCashEquivalents', window );">Restricted cash</a></td>
<td class="nump">37,474<span></span>
</td>
<td class="nump">28,467<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTaxAssets', window );">Recoverable taxes</a></td>
<td class="nump">242,906<span></span>
</td>
<td class="nump">276,104<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherCurrentAssets', window );">Other assets</a></td>
<td class="nump">66,312<span></span>
</td>
<td class="nump">64,873<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentAssets', window );">Total current assets</a></td>
<td class="nump">7,284,664<span></span>
</td>
<td class="nump">6,502,998<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentAssetsAbstract', window );"><strong>Noncurrent</strong></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="Show.showAR( this, 'defref_ifrs-full_NoncurrentTradeReceivables', window );">Trade receivables</a></td>
<td class="nump">215,234<span></span>
</td>
<td class="nump">223,234<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AccountsReceivableFromRelatedPartiesNonCurrent', window );">Accounts receivable from related parties</a></td>
<td class="nump">950,950<span></span>
</td>
<td class="nump">644,895<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LongtermDeposits', window );">Escrow deposits</a></td>
<td class="nump">170,093<span></span>
</td>
<td class="nump">141,667<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_WaterNationalAgencyNoncurrent', window );">Water and Basic Sanitation National Agency &#8211; ANA</a></td>
<td class="nump">9,193<span></span>
</td>
<td class="nump">20,666<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentAssets', window );">Other assets</a></td>
<td class="nump">146,362<span></span>
</td>
<td class="nump">161,369<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InvestmentAccountedForUsingEquityMethod', window );">Investments</a></td>
<td class="nump">110,765<span></span>
</td>
<td class="nump">79,437<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InvestmentProperty', window );">Investment properties</a></td>
<td class="nump">46,726<span></span>
</td>
<td class="nump">46,126<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentContractAssets', window );">Contract assets</a></td>
<td class="nump">8,613,968<span></span>
</td>
<td class="nump">8,550,102<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherIntangibleAssets', window );">Intangible assets</a></td>
<td class="nump">39,320,871<span></span>
</td>
<td class="nump">36,503,834<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant and equipment</a></td>
<td class="nump">338,939<span></span>
</td>
<td class="nump">291,157<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentAssets', window );">Total noncurrent assets</a></td>
<td class="nump">49,923,101<span></span>
</td>
<td class="nump">46,662,487<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Assets', window );">Total assets</a></td>
<td class="nump">57,207,765<span></span>
</td>
<td class="nump">53,165,485<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EquityAndLiabilitiesAbstract', window );"><strong>Liabilities and equity</strong></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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherPayablesToTradeSuppliers', window );">Trade payables and contractors</a></td>
<td class="nump">430,946<span></span>
</td>
<td class="nump">236,763<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Borrowings and financing</a></td>
<td class="nump">2,245,960<span></span>
</td>
<td class="nump">1,830,617<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentProvisionsForEmployeeBenefits', window );">Labor and social obligations</a></td>
<td class="nump">498,504<span></span>
</td>
<td class="nump">426,616<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTaxLiabilities', window );">Taxes and contributions</a></td>
<td class="nump">293,461<span></span>
</td>
<td class="nump">257,130<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DividendPayables', window );">Interest on capital</a></td>
<td class="nump">741,725<span></span>
</td>
<td class="nump">548,006<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentProvisions', window );">Provisions</a></td>
<td class="nump">924,038<span></span>
</td>
<td class="nump">809,821<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherShorttermProvisions', window );">Services payable</a></td>
<td class="nump">723,242<span></span>
</td>
<td class="nump">469,027<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipCurrent', window );">Public-Private Partnership - PPP</a></td>
<td class="nump">222,413<span></span>
</td>
<td class="nump">142,757<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentContractLiabilities', window );">Program Contract Commitments</a></td>
<td class="nump">100,188<span></span>
</td>
<td class="nump">77,652<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherCurrentLiabilities', window );">Other liabilities</a></td>
<td class="nump">476,865<span></span>
</td>
<td class="nump">294,538<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentLiabilities', window );">Total current liabilities</a></td>
<td class="nump">6,657,342<span></span>
</td>
<td class="nump">5,092,927<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Borrowings and financing</a></td>
<td class="nump">16,712,711<span></span>
</td>
<td class="nump">15,893,219<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DeferredIncomeTaxAndSocialContribution', window );">Deferred income tax and social contribution</a></td>
<td class="nump">189,278<span></span>
</td>
<td class="nump">283,739<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DeferredCOFINSAndPASEP', window );">Deferred Cofins and PASEP</a></td>
<td class="nump">159,723<span></span>
</td>
<td class="nump">159,456<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentProvisions', window );">Provisions</a></td>
<td class="nump">686,746<span></span>
</td>
<td class="nump">638,672<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PensionObligations', window );">Pension plan obligations</a></td>
<td class="nump">2,150,191<span></span>
</td>
<td class="nump">2,321,662<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipCurrent1', window );">Public-Private Partnership - PPP</a></td>
<td class="nump">2,736,768<span></span>
</td>
<td class="nump">2,917,428<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentContractLiabilities', window );">Program Contract Commitments</a></td>
<td class="nump">12,197<span></span>
</td>
<td class="nump">44,995<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentLiabilities', window );">Other liabilities</a></td>
<td class="nump">569,276<span></span>
</td>
<td class="nump">881,528<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentLiabilities', window );">Total non-current liabilities</a></td>
<td class="nump">23,216,890<span></span>
</td>
<td class="nump">23,140,699<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Total liabilities</a></td>
<td class="nump">29,874,232<span></span>
</td>
<td class="nump">28,233,626<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherReserves', window );">Earnings reserves</a></td>
<td class="nump">12,155,890<span></span>
</td>
<td class="nump">9,885,485<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AccumulatedOtherComprehensiveIncome', window );">Other comprehensive loss</a></td>
<td class="nump">177,643<span></span>
</td>
<td class="nump">46,374<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Total equity</a></td>
<td class="nump">27,333,533<span></span>
</td>
<td class="nump">24,931,859<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EquityAndLiabilities', window );">Total equity and liabilities</a></td>
<td class="nump">R$ 57,207,765<span></span>
</td>
<td class="nump">R$ 53,165,485<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2022-03-24<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 28<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B13<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph B12<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B12_b_i&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current contract liabilities. [Refer: Contract liabilities]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 105<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_105&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 8<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_8_f&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: 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.
Effective 2023-01-01: 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 the right at the end of the reporting period to defer settlement for at least twelve months after the reporting period.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B12_b_iii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 69<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_CurrentPortionOfLongtermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current provisions, including provisions for employee benefits. [Refer: Provisions]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 54<br> -Subparagraph l<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_l&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 78<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 54<br> -Subparagraph n<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 54<br> -Subparagraph n<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade receivables. [Refer: Trade receivables]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 68<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 24<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_EquityAndLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_EquityAndLiabilitiesAbstract</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>
</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_Inventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current inventories. [Refer: Inventories]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 36<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_36_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph g<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_g&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 68<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 24<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B16<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B16&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 76<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_76&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2022-03-24<br> -Paragraph 79<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_79_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The nominal value of capital issued.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 28<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B12_b_ii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 105<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_105&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 105<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_105&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph B12<br> -Subparagraph b<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B12_b_iv&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 69<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_69&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_NoncurrentProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of non-current provisions, including provisions for employee benefits. [Refer: Provisions]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 54<br> -Subparagraph l<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_l&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_NoncurrentTradeReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_OtherIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of intangible assets that the entity does not separately disclose in the same statement or note. [Refer: Intangible assets other than goodwill]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 119<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_119&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_OtherIntangibleAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_OtherNoncurrentAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 78<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 73<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 78<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_AccountsReceivableFromRelatedPartiesNonCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AccountsReceivableFromRelatedPartiesNonCurrent</td>
</tr>
<tr>
<td style="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_DeferredCOFINSAndPASEP">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_PublicPrivatePartnershipCurrent1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PublicPrivatePartnershipCurrent1</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>14
<FILENAME>R3.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<head>
<title></title>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907190047440">
<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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net operating revenue</a></td>
<td class="nump">R$ 22,055,720<span></span>
</td>
<td class="nump">R$ 19,491,061<span></span>
</td>
<td class="nump">R$ 17,797,541<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(14,350,903)<span></span>
</td>
<td class="num">(12,800,042)<span></span>
</td>
<td class="num">(11,179,667)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GrossProfit', window );">Gross profit</a></td>
<td class="nump">7,704,817<span></span>
</td>
<td class="nump">6,691,019<span></span>
</td>
<td class="nump">6,617,874<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SellingExpense', window );">Selling expenses</a></td>
<td class="num">(911,967)<span></span>
</td>
<td class="num">(825,879)<span></span>
</td>
<td class="num">(751,286)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss', window );">Allowance for doubtful accounts</a></td>
<td class="num">(782,057)<span></span>
</td>
<td class="num">(643,730)<span></span>
</td>
<td class="num">(444,826)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(1,398,507)<span></span>
</td>
<td class="num">(1,124,069)<span></span>
</td>
<td class="num">(1,051,181)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other operating income (expenses), net</a></td>
<td class="nump">8,327<span></span>
</td>
<td class="num">(21,841)<span></span>
</td>
<td class="nump">107,656<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_EquityInResultsOfInvestmentsInAffiliaties', window );">Equity results of investments in affiliaties</a></td>
<td class="nump">24,551<span></span>
</td>
<td class="nump">22,079<span></span>
</td>
<td class="nump">14,136<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">4,645,164<span></span>
</td>
<td class="nump">4,097,579<span></span>
</td>
<td class="nump">4,492,373<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Financial expenses</a></td>
<td class="num">(1,956,266)<span></span>
</td>
<td class="num">(1,448,295)<span></span>
</td>
<td class="num">(1,324,759)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceIncome', window );">Financial revenues</a></td>
<td class="nump">1,091,531<span></span>
</td>
<td class="nump">472,408<span></span>
</td>
<td class="nump">336,731<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="Show.showAR( this, 'defref_sbs_NetForeignExchangeGains', window );">Exchange result, net</a></td>
<td class="nump">492,321<span></span>
</td>
<td class="nump">48,464<span></span>
</td>
<td class="num">(2,178,343)<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="Show.showAR( this, 'defref_sbs_FinanceIncomeExpenseNet', window );">Financial result, net</a></td>
<td class="num">(372,414)<span></span>
</td>
<td class="num">(927,423)<span></span>
</td>
<td class="num">(3,166,371)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Profit before income tax and social contribution</a></td>
<td class="nump">4,272,750<span></span>
</td>
<td class="nump">3,170,156<span></span>
</td>
<td class="nump">1,326,002<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTaxExpenseIncome', window );">Current</a></td>
<td class="num">(1,230,234)<span></span>
</td>
<td class="num">(961,556)<span></span>
</td>
<td class="num">(460,721)<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="Show.showAR( this, 'defref_sbs_DeferredTaxExpenseIncomes', window );">Deferred</a></td>
<td class="nump">78,751<span></span>
</td>
<td class="nump">97,269<span></span>
</td>
<td class="nump">108,037<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="Show.showAR( this, 'defref_sbs_IncomeTaxAndSocialContribution', window );">Income tax and social contribution</a></td>
<td class="num">(1,151,483)<span></span>
</td>
<td class="num">(864,287)<span></span>
</td>
<td class="num">(352,684)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">&#160; Profit for the year</a></td>
<td class="nump">R$ 3,121,267<span></span>
</td>
<td class="nump">R$ 2,305,869<span></span>
</td>
<td class="nump">R$ 973,318<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BasicEarningsLossPerShare', window );">Earnings per share &#8211; basic and diluted (in reais)</a></td>
<td class="nump">R$ 4.57<span></span>
</td>
<td class="nump">R$ 3.37<span></span>
</td>
<td class="nump">R$ 1.42<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 20<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 35<br> -Subparagraph b<br> -Clause vi<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_35_b_vi&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_BasicEarningsLossPerShare">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of profit (loss) attributable to ordinary equity holders of the parent entity (the numerator) divided by the weighted average number of ordinary shares outstanding during the period (the denominator).</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 66<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_66&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 33<br> -IssueDate 2022-03-24<br> -Paragraph 67<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_67&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BasicEarningsLossPerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ifrs-full_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 80<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_80_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_FinanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 82<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_82_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 85<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_OtherOperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 85<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2022-03-24<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 2022-03-24<br> -Paragraph 39L<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2023-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2022-03-24<br> -Paragraph 113<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 81A<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2022-03-24<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B12<br> -Subparagraph b<br> -Clause vi<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B12_b_vi&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 81A<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 28<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 33<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 34<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2022-03-24<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 82<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 10: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_DeferredTaxExpenseIncomes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DeferredTaxExpenseIncomes</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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_IncomeTaxAndSocialContribution">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_NetForeignExchangeGains">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_NetForeignExchangeGains</td>
</tr>
<tr>
<td style="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>
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<head>
<title></title>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907190024272">
<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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit for the year</a></td>
<td class="nump">R$ 3,121,267<span></span>
</td>
<td class="nump">R$ 2,305,869<span></span>
</td>
<td class="nump">R$ 973,318<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="Show.showAR( this, 'defref_sbs_OtherComprehensiveIncomes', window );">&#160;Other comprehensive income</a></td>
<td class="nump">131,269<span></span>
</td>
<td class="nump">447,376<span></span>
</td>
<td class="nump">511,169<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">131,269<span></span>
</td>
<td class="nump">447,376<span></span>
</td>
<td class="nump">511,152<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossOtherNetOfTax', window );">Other</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">17<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">Total comprehensive income for the year</a></td>
<td class="nump">R$ 3,252,536<span></span>
</td>
<td class="nump">R$ 2,753,245<span></span>
</td>
<td class="nump">R$ 1,484,487<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 141<br> -Subparagraph c<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_141_c_iii&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ix<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B12_b_ix&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 81A<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81A_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 106<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2022-03-24<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 2022-03-24<br> -Paragraph 39L<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2023-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2022-03-24<br> -Paragraph 113<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 81A<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_OtherComprehensiveIncomes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OtherComprehensiveIncomes</td>
</tr>
<tr>
<td style="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>
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<head>
<title></title>
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<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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187328912">
<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>Issued capital [member]</div></th>
<th class="th"><div>Statutory 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>Accumulated other comprehensive income [member]</div></th>
<th class="th"><div>Total [Member]</div></th>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Beginning balance, value at Dec. 31, 2019</a></td>
<td class="nump">R$ 15,000,000<span></span>
</td>
<td class="nump">R$ 1,368,406<span></span>
</td>
<td class="nump">R$ 6,098,575<span></span>
</td>
<td class="nump">R$ 80,973<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">R$ (912,171)<span></span>
</td>
<td class="nump">R$ 21,635,783<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">&#160;&#160;&#160;Net income for the year</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">973,318<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">973,318<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax', window );">&#160;&#160;&#160;Actuarial gains (losses)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">&#160;&#160;&#160;Total comprehensive income for the year</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_LegalReserve', window );">&#160;&#160;&#160;Legal Reserve</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">48,666<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(48,666)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InterestExpenseOnCapital2', window );">&#160;&#160;&#160;Interest on capital (R$1.08455 per share)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(231,163)<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_ComplementaryMinimumDividendsApproved', window );">&#160;&#160;&#160;Complementary minimum dividends of 2021, approved (R$0.08139 per share)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(80,973)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(80,973)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ComplementaryMinimumDividends', window );">&#160;&#160;&#160;Complementary minimum dividends (R$&#160;0.19145 per share)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">40,806<span></span>
</td>
<td class="num">(40,806)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends', window );">&#160;&#160;&#160;Withholding income tax on interest on capital attributable as minimum mandatory dividends</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(14,430)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(14,430)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve', window );">&#160;&#160;&#160;Transfer to investments reserve</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">652,683<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(652,683)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Ending balance, value at Dec. 31, 2020</a></td>
<td class="nump">15,000,000<span></span>
</td>
<td class="nump">1,417,072<span></span>
</td>
<td class="nump">6,751,258<span></span>
</td>
<td class="nump">26,376<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(401,002)<span></span>
</td>
<td class="nump">22,793,704<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">&#160;&#160;&#160;Net income for the year</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,305,869<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,305,869<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax', window );">&#160;&#160;&#160;Actuarial gains (losses)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">447,376<span></span>
</td>
<td class="nump">447,376<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">&#160;&#160;&#160;Total comprehensive income for the year</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,305,869<span></span>
</td>
<td class="nump">447,376<span></span>
</td>
<td class="nump">2,753,245<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_LegalReserve', window );">&#160;&#160;&#160;Legal Reserve</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">115,293<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(115,293)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InterestExpenseOnCapital2', window );">&#160;&#160;&#160;Interest on capital (R$1.08455 per share)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(547,645)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(547,645)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ComplementaryMinimumDividendsApproved', window );">&#160;&#160;&#160;Complementary minimum dividends of 2021, approved (R$0.08139 per share)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(26,376)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(26,376)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ComplementaryMinimumDividends', window );">&#160;&#160;&#160;Complementary minimum dividends (R$&#160;0.19145 per share)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">96,700<span></span>
</td>
<td class="num">(96,700)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends', window );">&#160;&#160;&#160;Withholding income tax on interest on capital attributable as minimum mandatory dividends</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(41,069)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(41,069)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve', window );">&#160;&#160;&#160;Transfer to investments reserve</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,546,231<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(1,546,231)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Ending balance, value at Dec. 31, 2021</a></td>
<td class="nump">15,000,000<span></span>
</td>
<td class="nump">1,532,365<span></span>
</td>
<td class="nump">8,297,489<span></span>
</td>
<td class="nump">55,631<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">46,374<span></span>
</td>
<td class="nump">24,931,859<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">&#160;&#160;&#160;Net income for the year</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,121,267<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,121,267<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeThatWillNotBeReclassifiedToProfitOrLossNetOfTax', window );">&#160;&#160;&#160;Actuarial gains (losses)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">131,269<span></span>
</td>
<td class="nump">131,269<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ComprehensiveIncome', window );">&#160;&#160;&#160;Total comprehensive income for the year</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,121,267<span></span>
</td>
<td class="nump">131,269<span></span>
</td>
<td class="nump">3,252,536<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="Show.showAR( this, 'defref_sbs_LegalReserve', window );">&#160;&#160;&#160;Legal Reserve</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">156,063<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(156,063)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InterestExpenseOnCapital2', window );">&#160;&#160;&#160;Interest on capital (R$1.08455 per share)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(741,301)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(741,301)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ComplementaryMinimumDividendsApproved', window );">&#160;&#160;&#160;Complementary minimum dividends of 2021, approved (R$0.08139 per share)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(55,631)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(55,631)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ComplementaryMinimumDividends', window );">&#160;&#160;&#160;Complementary minimum dividends (R$&#160;0.19145 per share)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">130,857<span></span>
</td>
<td class="num">(130,857)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_WithholdingIncomeTaxOnInterestOnCapitalAttributableAsMinimumMandatoryDividends', window );">&#160;&#160;&#160;Withholding income tax on interest on capital attributable as minimum mandatory dividends</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(53,930)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(53,930)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransferToStatutoryReserve', window );">&#160;&#160;&#160;Transfer to investments reserve</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,093,046<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(2,093,046)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Ending balance, value at Dec. 31, 2022</a></td>
<td class="nump">R$ 15,000,000<span></span>
</td>
<td class="nump">R$ 1,688,428<span></span>
</td>
<td class="nump">R$ 10,390,535<span></span>
</td>
<td class="nump">R$ 76,927<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">R$ 177,643<span></span>
</td>
<td class="nump">R$ 27,333,533<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B12<br> -Subparagraph b<br> -Clause ix<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B12_b_ix&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 81A<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81A_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 106<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 24<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph IG6<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_IG6&amp;doctype=Implementation%20Guidance<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 82A<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_82A&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2022-03-24<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 2022-03-24<br> -Paragraph 39L<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2023-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2022-03-24<br> -Paragraph 113<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 81A<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<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>
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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_ComplementaryMinimumDividends">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ComplementaryMinimumDividends</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></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>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ComplementaryMinimumDividendsApproved">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ComplementaryMinimumDividendsApproved</td>
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<td><strong> Balance Type:</strong></td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</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>
</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_InterestExpenseOnCapital2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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>
<td>debit</td>
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<td>duration</td>
</tr>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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<td>xbrli:monetaryItemType</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907190514032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Statements of Changes in Equity (Parenthetical) - $ / shares<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="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="Show.showAR( this, 'defref_sbs_DividendPerShareAndPerADS', window );">Interest on shareholder's equity</a></td>
<td class="nump">$ 1.08455<span></span>
</td>
<td class="nump">$ 0.80122<span></span>
</td>
<td class="nump">$ 0.33820<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AdditionalProposedDividendsApproved', window );">Additional proposed dividends, approved</a></td>
<td class="nump">0.08139<span></span>
</td>
<td class="nump">0.03859<span></span>
</td>
<td class="nump">0.11847<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AdditionalProposedDividends1', window );">Additional proposed dividends, per share</a></td>
<td class="nump">$ 0.19145<span></span>
</td>
<td class="nump">$ 0.14148<span></span>
</td>
<td class="nump">$ 0.05970<span></span>
</td>
</tr>
</table>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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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</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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>18
<FILENAME>R7.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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<head>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187848800">
<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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="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="Show.showAR( this, 'defref_sbs_ProfitBeforeIncomeTaxAndSocialContribution', window );">&#160;&#160;&#160;&#160;Profit before income tax and social contribution</a></td>
<td class="nump">R$ 4,272,750<span></span>
</td>
<td class="nump">R$ 3,170,156<span></span>
</td>
<td class="nump">R$ 1,326,002<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForReconcileProfitLossAbstract', window );"><strong>&#160;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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDepreciationAndAmortisationExpense', window );">&#160;&#160;&#160;&#160;Depreciation and amortization</a></td>
<td class="nump">2,450,849<span></span>
</td>
<td class="nump">2,253,322<span></span>
</td>
<td class="nump">2,037,112<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForLossesGainsOnDisposalOfNoncurrentAssets', window );">&#160;&#160;&#160;&#160;Residual value of property, plant and equipment, intangible assets and investment properties written-off</a></td>
<td class="nump">10,110<span></span>
</td>
<td class="nump">27,754<span></span>
</td>
<td class="nump">16,590<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BadDebtExpense', window );">&#160;&#160;&#160;&#160;Bad debt expense</a></td>
<td class="nump">782,057<span></span>
</td>
<td class="nump">643,730<span></span>
</td>
<td class="nump">444,826<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="Show.showAR( this, 'defref_sbs_AgreementSignedWithMunicipalityOfMaua', window );">&#160;&#160;Agreement signed with the municipality of Mau&#225;</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(280,774)<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="Show.showAR( this, 'defref_sbs_ProvisionsAndInflationAdjustment', window );">&#160;&#160;&#160;&#160;Provisions and inflation adjustment of provisions</a></td>
<td class="nump">630,689<span></span>
</td>
<td class="nump">380,624<span></span>
</td>
<td class="nump">444,090<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForFinanceCosts', window );">&#160;&#160;&#160;&#160;Interest calculated on borrowings and financing payable</a></td>
<td class="nump">1,091,592<span></span>
</td>
<td class="nump">647,980<span></span>
</td>
<td class="nump">559,931<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing', window );">&#160;&#160;&#160;&#160;Inflation adjustment and exchange (losses) gains on borrowings and financing</a></td>
<td class="num">(301,716)<span></span>
</td>
<td class="nump">177,269<span></span>
</td>
<td class="nump">2,267,179<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InterestAndInflationAdjustmentOnLiabilities', window );">&#160;&#160;&#160;&#160;Interest and inflation adjustments on liabilities</a></td>
<td class="nump">22,225<span></span>
</td>
<td class="nump">37,202<span></span>
</td>
<td class="nump">20,931<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InterestAndInflationAdjustmentOnAssets', window );">&#160;&#160;&#160;&#160;Interest and inflation adjustments on assets</a></td>
<td class="num">(400,057)<span></span>
</td>
<td class="num">(171,173)<span></span>
</td>
<td class="num">(46,946)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_FinanceChargesFromCustomers', window );">&#160;&#160;&#160;&#160;Finance charges from customers</a></td>
<td class="num">(328,486)<span></span>
</td>
<td class="num">(349,491)<span></span>
</td>
<td class="num">(344,513)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011', window );">&#160;&#160;&#160;&#160;Construction margin on intangible assets arising from concession agreements</a></td>
<td class="num">(109,369)<span></span>
</td>
<td class="num">(98,402)<span></span>
</td>
<td class="num">(86,477)<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="Show.showAR( this, 'defref_sbs_ProvisionForConsentDecreeAndKnowledgeRetentionProgram', window );">&#160;&#160;&#160;&#160;Provision for Consent Decree (TAC) and Knowledge Retention Program (PRC)</a></td>
<td class="num">(1,238)<span></span>
</td>
<td class="nump">3,195<span></span>
</td>
<td class="nump">1,684<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughChangeInEquityOfSubsidiaries', window );">&#160;&#160;&#160;&#160;Equity results of investments in affiliaties</a></td>
<td class="num">(24,551)<span></span>
</td>
<td class="num">(22,079)<span></span>
</td>
<td class="num">(14,136)<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="Show.showAR( this, 'defref_sbs_InterestAndMonetaryRestatement', window );">&#160;&#160;&#160;&#160;Interest and monetary restatement (PPP)</a></td>
<td class="nump">489,197<span></span>
</td>
<td class="nump">464,398<span></span>
</td>
<td class="nump">424,639<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="Show.showAR( this, 'defref_sbs_TransferToSoPauloMunicipalGovernment', window );">&#160;&#160;&#160;&#160;Transfer to the S&#227;o Paulo Municipal Government</a></td>
<td class="nump">167,714<span></span>
</td>
<td class="nump">131,878<span></span>
</td>
<td class="nump">142,232<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PostemploymentBenefitExpenseDefinedBenefitPlans', window );">&#160;&#160;&#160;&#160;Pension plan obligations</a></td>
<td class="nump">183,262<span></span>
</td>
<td class="nump">176,673<span></span>
</td>
<td class="nump">136,585<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherAdjustmentsToReconcileProfitLoss', window );">&#160;&#160;&#160;&#160;Other adjustments</a></td>
<td class="nump">15,488<span></span>
</td>
<td class="nump">15,152<span></span>
</td>
<td class="nump">5,283<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForReconcileProfitLoss', window );">&#160;Total Adjustments</a></td>
<td class="nump">8,950,516<span></span>
</td>
<td class="nump">7,488,188<span></span>
</td>
<td class="nump">7,054,238<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInTradeAccountReceivable', window );">&#160;&#160;&#160;Trade receivables</a></td>
<td class="num">(489,885)<span></span>
</td>
<td class="num">(742,260)<span></span>
</td>
<td class="num">(213,084)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInOtherOperatingReceivables', window );">&#160;&#160;&#160;Accounts receivable from related parties</a></td>
<td class="num">(295,091)<span></span>
</td>
<td class="nump">20,665<span></span>
</td>
<td class="nump">83,419<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForDecreaseIncreaseInInventories', window );">&#160;&#160;&#160;Inventories</a></td>
<td class="num">(10,741)<span></span>
</td>
<td class="num">(8,658)<span></span>
</td>
<td class="num">(34,394)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AdjustmentsForRecoverableTaxes', window );">&#160;&#160;&#160;Recoverable taxes</a></td>
<td class="nump">33,198<span></span>
</td>
<td class="num">(253,432)<span></span>
</td>
<td class="num">(342,127)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AdjustmentsForIncreaseDecreaseInEscrowDeposits', window );">&#160;&#160;&#160;Escrow deposits</a></td>
<td class="nump">5,348<span></span>
</td>
<td class="nump">43,865<span></span>
</td>
<td class="nump">35,630<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="Show.showAR( this, 'defref_sbs_IncreaseDecreaseInOtherAssets', window );">&#160;&#160;&#160;Other assets</a></td>
<td class="nump">18,264<span></span>
</td>
<td class="nump">31,386<span></span>
</td>
<td class="num">(36,264)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInTradeAccountPayable', window );">&#160;&#160;&#160;Trade payables and contractors</a></td>
<td class="num">(220,462)<span></span>
</td>
<td class="num">(245,501)<span></span>
</td>
<td class="num">(248,404)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInOtherOperatingPayables', window );">&#160;&#160;&#160;Services payable</a></td>
<td class="nump">86,501<span></span>
</td>
<td class="num">(116,601)<span></span>
</td>
<td class="num">(162,560)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AdjustmentsForDecreaseIncreaseInAccruedPayrollTaxes', window );">&#160;&#160;&#160;Accrued payroll and related taxes</a></td>
<td class="nump">73,126<span></span>
</td>
<td class="nump">12,478<span></span>
</td>
<td class="num">(185,020)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable', window );">&#160;&#160;&#160;Taxes and contributions payable</a></td>
<td class="nump">120,853<span></span>
</td>
<td class="nump">196,255<span></span>
</td>
<td class="nump">384,676<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AdjustmentsForDecreaseIncreaseInDeferredCofinsPASEP', window );">&#160;&#160;&#160;Deferred Cofins and Pasep</a></td>
<td class="nump">267<span></span>
</td>
<td class="nump">10,012<span></span>
</td>
<td class="nump">5,751<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForProvisions', window );">&#160;&#160;&#160;Provisions</a></td>
<td class="num">(468,398)<span></span>
</td>
<td class="num">(184,433)<span></span>
</td>
<td class="num">(227,596)<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="Show.showAR( this, 'defref_sbs_AdjustmentsForPensionObligations', window );">&#160;&#160;&#160;Pension plan obligations</a></td>
<td class="num">(239,174)<span></span>
</td>
<td class="num">(215,937)<span></span>
</td>
<td class="num">(123,014)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForIncreaseDecreaseInOtherLiabilities', window );">&#160;&#160;&#160;Other liabilities</a></td>
<td class="num">(722,549)<span></span>
</td>
<td class="num">(68,260)<span></span>
</td>
<td class="num">(13,306)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperations', window );">Cash generated from operations</a></td>
<td class="nump">6,841,773<span></span>
</td>
<td class="nump">5,967,767<span></span>
</td>
<td class="nump">5,977,945<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestPaidClassifiedAsOperatingActivities', window );">&#160;&#160;&#160;Interest paid</a></td>
<td class="num">(1,505,488)<span></span>
</td>
<td class="num">(845,445)<span></span>
</td>
<td class="num">(626,625)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncomeTaxesPaidRefundClassifiedAsOperatingActivities', window );">&#160;&#160;&#160;Income tax and social contribution paid</a></td>
<td class="num">(1,368,686)<span></span>
</td>
<td class="num">(1,208,569)<span></span>
</td>
<td class="num">(373,112)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInOperatingActivities', window );">&#160; Net cash generated from operating activities</a></td>
<td class="nump">3,967,599<span></span>
</td>
<td class="nump">3,913,753<span></span>
</td>
<td class="nump">4,978,208<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PurchaseOfIntangibleAssetsClassifiedAsInvestingActivities', window );">&#160;&#160;&#160;Acquisition of contract assets and intangible assets</a></td>
<td class="num">(3,550,537)<span></span>
</td>
<td class="num">(3,696,669)<span></span>
</td>
<td class="num">(3,299,657)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInDecreaseIncreaseInRestrictedCashAndCashEquivalents', window );">&#160;&#160;&#160;Restricted cash</a></td>
<td class="num">(9,007)<span></span>
</td>
<td class="nump">7,275<span></span>
</td>
<td class="num">(9,724)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_FinancialInvestments', window );">&#160;Financial investments</a></td>
<td class="nump">755,512<span></span>
</td>
<td class="nump">1,076,468<span></span>
</td>
<td class="num">(3,411,146)<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="Show.showAR( this, 'defref_sbs_InvestmentProperties', window );">&#160;Investment properties</a></td>
<td class="num">(648)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherInflowsOutflowsOfCashClassifiedAsInvestingActivities', window );">&#160;&#160;&#160;Investment increase/(decrease)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(5,734)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PurchaseOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities', window );">&#160;&#160;&#160;Purchase of property, plant and equipment</a></td>
<td class="num">(73,668)<span></span>
</td>
<td class="num">(50,281)<span></span>
</td>
<td class="num">(42,407)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="num">(2,878,348)<span></span>
</td>
<td class="num">(2,663,207)<span></span>
</td>
<td class="num">(6,768,668)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsAndFinancingAbstract', window );"><strong>&#160;&#160;&#160;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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProceedsFromBorrowingsClassifiedAsFinancingActivities', window );">&#160;&#160;&#160;&#160;&#160;&#160;&#160;Proceeds from loans</a></td>
<td class="nump">2,807,026<span></span>
</td>
<td class="nump">2,922,811<span></span>
</td>
<td class="nump">4,777,474<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RepaymentsOfBorrowingsClassifiedAsFinancingActivities', window );">&#160;&#160;&#160;&#160;&#160;&#160;&#160;Payment of loans</a></td>
<td class="num">(1,536,724)<span></span>
</td>
<td class="num">(2,896,604)<span></span>
</td>
<td class="num">(3,244,099)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DividendsPaidClassifiedAsFinancingActivities', window );">&#160;&#160;Payment of interest on capital</a></td>
<td class="num">(603,541)<span></span>
</td>
<td class="num">(254,218)<span></span>
</td>
<td class="num">(890,095)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities', window );">&#160;&#160;Public-Private Partnership - PPP</a></td>
<td class="num">(590,201)<span></span>
</td>
<td class="num">(579,486)<span></span>
</td>
<td class="num">(543,346)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ProgramContractCommitments', window );">&#160;&#160;Program Contract Commitments</a></td>
<td class="num">(16,255)<span></span>
</td>
<td class="num">(121,521)<span></span>
</td>
<td class="num">(166,283)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashFlowsFromUsedInFinancingActivities', window );">Net cash generated by (used in) financing activities</a></td>
<td class="nump">60,305<span></span>
</td>
<td class="num">(929,018)<span></span>
</td>
<td class="num">(66,349)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInCashAndCashEquivalents', window );">Increase / (decrease) in cash and cash equivalents</a></td>
<td class="nump">1,149,556<span></span>
</td>
<td class="nump">321,528<span></span>
</td>
<td class="num">(1,856,809)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents at the beginning of the year</a></td>
<td class="nump">717,929<span></span>
</td>
<td class="nump">396,401<span></span>
</td>
<td class="nump">2,253,210<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents at the end of the year</a></td>
<td class="nump">1,867,485<span></span>
</td>
<td class="nump">717,929<span></span>
</td>
<td class="nump">396,401<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IncreaseDecreaseInCashAndCashEquivalent', window );">Increase / (decrease) in cash and cash equivalents</a></td>
<td class="nump">R$ 1,149,556<span></span>
</td>
<td class="nump">R$ 321,528<span></span>
</td>
<td class="num">R$ (1,856,809)<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 20<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 20<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 20<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 20<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 20<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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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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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 20<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 20<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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<td>ifrs-full_</td>
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</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 14<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_14&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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</tr>
<tr>
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</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_AdjustmentsForProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 20<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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</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_AdjustmentsForReconcileProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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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_AdjustmentsForReconcileProfitLossAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B13<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 16<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_16&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 10<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 50<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 10<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 50<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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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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</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_CashFlowsFromUsedInInvestingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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<td><strong> Data Type:</strong></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>
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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_CashFlowsFromUsedInOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 10<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 50<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_50_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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</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_CashFlowsFromUsedInOperatingActivitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash from (used in) the entity's operations.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Section A Statement of cash flows for an entity other than a financial institution<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;doctype=Illustrative%20Examples&amp;dita_xref=IAS07_IE_A__IAS07_IE_A_TI<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 31<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IncomeTaxesPaidRefundClassifiedAsOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 35<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_35&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 14<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_14_f&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 31<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 21<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_21&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 17<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_17_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of post-employment benefit expense included in profit or loss relating to defined benefit plans. [Refer: Profit (loss); Defined benefit plans [member]] [Contrast: Increase (decrease) in net defined benefit liability (asset) resulting from expense (income) in profit or loss]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 5<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_5&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2022-03-24<br> -Paragraph 135<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_135_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash inflow from borrowings obtained. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 17<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_17_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_ProfitLossRecognisedOnExchangingConstructionServicesForIntangibleAsset2011">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 6A<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=SIC&amp;num=29&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_6A&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 16<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_16_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 16<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_16_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 17<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_17_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_AdjustmentsForDecreaseIncreaseInTaxesAndContributionsPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_AdjustmentsForIncreaseDecreaseInEscrowDeposits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_AdjustmentsForRecoverableTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_AgreementSignedWithMunicipalityOfMaua">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</tr>
<tr>
<td style="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_BadDebtExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</tr>
<tr>
<td style="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_BorrowingsAndFinancingAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</tr>
<tr>
<td style="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_CashAndCashEquivalentsRepresentedByAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</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_FinanceChargesFromCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_IncreaseDecreaseInCashAndCashEquivalent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IncreaseDecreaseInCashAndCashEquivalent</td>
</tr>
<tr>
<td style="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_IncreaseDecreaseInLiabilitiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_IncreaseDecreaseInOtherAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IncreaseDecreaseInOtherAssets</td>
</tr>
<tr>
<td style="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_InflationAdjustmentAndExchangeGainsLossesOnBorrowingsAndFinancing">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Operations<br></strong></div></th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td style="width: 0"/><td style="width: 14.2pt"><b>1</b></td><td style="text-align: justify"><b><span id="xdx_824_zRi10LPq5F5l">Operations</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the Company operated water and
sewage services in 375 municipalities of the State of S&#227;o Paulo, 351 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;, 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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The table below shows a summary of the contractual situation
of the municipalities served:</p>

<table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfConcessionAgreementsTableTextBlock_pn3n3_zYAML2258MPi" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Operations (Details)">
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"><span id="xdx_8BE_zDOITI4EdlZi" style="display: none">The table below shows a summary of the contractual situation of the municipalities served</span></td>
    <td id="xdx_493_20220101__20221231__custom--LocationOneAxis__custom--SaoPauloMember_zqRlry6kAGw5" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%">&#160;</td>
    <td id="xdx_490_20210101__20211231__custom--LocationOneAxis__custom--SaoPauloMember_zRHqHcavBp51" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%">&#160;</td></tr>
<tr style="vertical-align: top">
    <td style="border: black 1pt solid; width: 70%; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%">&#160;</td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 0.45pt; text-align: center"><b>December 31,</b></p>
    <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: center"><b>2022</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 0.45pt; text-align: center"><b>December 31,</b></p>
    <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: center"><b>2021</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; text-align: justify; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%">&#160;</td></tr>
  <tr id="xdx_409_ecustom--TotaMunicipalitiesThatHaveAlreadySignedContract_uMunicipalities_z4ta7xX3A06i" 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; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Total municipalities that have already signed contracts</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">351</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">342</span></td></tr>
  <tr id="xdx_40D_ecustom--BalanceIntangibleAndContractAsset_i_pn3n3" style="background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Balance &#8211; intangible and contract assets</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">45,292,307</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">42,260,091</span></td></tr>
  <tr id="xdx_40C_ecustom--PercentageOfIntangibleAndContractAsset_pip0_zyv4TZhWK8Bh" style="background-color: rgb(213,234,234)">
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">94.49%</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">93.80%</span></td></tr>
  <tr id="xdx_402_ecustom--RevenueFromSanitationServicesExcludingConstructionsRevenue_i_pn3n3" style="background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">&#160;&#160;&#160;&#160;Revenue from sanitation services (excluding construction revenue)</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">17,767,561</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">15,490,808</span></td></tr>
  <tr id="xdx_40B_ecustom--PercentageOfGrossRevenueFromTotalMunicipalities_pip0_zUjtfR6l4o2j" style="background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">&#160;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">95.37%</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">95.01%</span></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; text-align: justify; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%">&#160;</td></tr>
  <tr id="xdx_400_ecustom--MunicipalitiesWithContractsUnderNegotiations_uMunicipalities_ztjQTMuPMv4e" style="background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Municipalities with expired contracts:</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">1</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">8</span></td></tr>
  <tr id="xdx_403_ecustom--IntangibleAndContractAssetUnderNegotiations_zbxx58I6wwLk" style="background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Balance &#8211; intangible and contract assets</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">11,519</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">214,329</span></td></tr>
  <tr id="xdx_404_ecustom--PercentageOfIntangibleAndContractsAssetsUnderNegotiation_pip0_zjru2vUXNqT2" style="background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">&#160;&#160;&#160;Percentage of intangible and contract assets</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">0.02%</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">0.48%</span></td></tr>
  <tr id="xdx_402_ecustom--RevenueFromSanitationServicesExcludingConstructionRevenues_i_pn3n3" style="background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">&#160;&#160;&#160;Revenue from sanitation services (excluding construction revenue)</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">15,236</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">41,194</span></td></tr>
  <tr id="xdx_406_ecustom--PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation_pip0_z3wnjy10LoJe" style="background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">0.08%</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">0.25%</span></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; text-align: justify; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%">&#160;</td></tr>
  <tr id="xdx_405_ecustom--NumberOfMunicipalitieWithConcessionAgreements_uMunicipalities_zTqp3mvSQbI3" style="background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Municipalities with concession agreements due by 2030:</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">23</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">25</span></td></tr>
  <tr id="xdx_406_ecustom--IntangibleAndContractsAssetsRelatedConcessionAgreements_i_pn3n3" style="background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Balance &#8211; intangible and contract assets</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">1,072,138</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">1,127,920</span></td></tr>
  <tr id="xdx_403_ecustom--PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements_pip0_ztMEkUnzfZ21" style="background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Percentage of intangible and contract assets</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">2.24%</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">2.50%</span></td></tr>
 <tr id="xdx_408_ecustom--GrossRevenueRelatedConcessionAgreements_i_pn3n3" style="background-color: White">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: black 1pt solid; vertical-align: top; width: 70%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">&#160;&#160;&#160;&#160;Revenue from sanitation services (excluding construction revenue)</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">711,452</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">653,408</span></td></tr>
  <tr id="xdx_403_ecustom--PercentagesOfGrossRevenuesFromTotalMunicipalities_pip0_zhsKXZXAvimk" style="background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">&#160;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">3.82%</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">4.01%</span></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; text-align: justify; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%">&#160;</td></tr>
  <tr id="xdx_40A_ecustom--MunicipalityOfSaoPauloAbstract_iB" 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; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">&#160;Municipality of S&#227;o Paulo:</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%">&#160;</td></tr>
  <tr id="xdx_40F_ecustom--PercentageOfIntangibleAndContractAssets_pip0_zptkBy9ZEi4e" 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; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">&#160;&#160;&#160;Percentage of intangible and contract assets</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">43.33%</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">43.11%</span></td></tr>
  <tr id="xdx_402_ecustom--PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue_pip0_zrgWV8QuP2Uc" 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; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">&#160;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">45.14%</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">44.45%</span></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; text-align: justify; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%">&#160;</td></tr>
   </table>

<p id="xdx_8A5_zJssxHD4qMS" style="margin-top: 0; margin-bottom: 0">&#160;</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, 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, &#193;guas de Andradina, Saneaqua Mairinque, Aquapolo Ambiental,
&#193;guas de Castilho, Attend Ambiental, Paulista Geradora de Energia, Cantareira SP Energia, FOXX URE-BA Ambiental and Infranext Solu&#231;&#245;es
em Pavimenta&#231;&#227;o. 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.</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"><b>Economic instability worsened by COVID-19</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">Regarding the effects of COVID-19, the Company
emphasizes the migration, in 2020, of the billed volume of the public, commercial, and industrial categories that have average tariffs
higher than the tariff charged from the residential category. However, since 2021, the billed volume has been resuming for these categories
with consequent recovery in the average tariff price.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">Expenses with allowance for doubtful accounts
are still rising over the same period in 2021, due to the higher delinquency in 2022.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"><b>New Legal Sanitation Framework</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">On July 15, 2020, Federal Law 14,026/2020,
known as New Legal Framework for Basic Sanitation, was sanctioned. The new law expands competition in the sector by extinguishing program
contracts, encourages the region-wise provision of services to promote economies of scale, and provides for strengthening the service
regulation.</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, 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. The new Law also granted the National Water Agency (ANA) with power to edit reference
rules to regulate sanitation services, aiming to standardize the operation of the regulatory agencies and minimize regulatory uncertainties,
thus creating a more stable and attractive environment for investments in the sector.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">On May 31, 2021, Federal Decree 10,710 was
published, regulating article 10-B of Law 11,445/2007, establishing the methodology for proving the economic and financial capacity of
public providers of drinking water supply and sewage services, to make it possible the compliance with the universalization goals by 2033.
Said Decree determined economic and financial evaluation metrics on service providers to prove their ability to make investments within
the intended deadlines and several conditions for current contracts to be considered regular. Any adjustments to them should be made by
March 31, 2022, in line with paragraph 1 of article 11-B of the New Legal Framework.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">According to the aforementioned Decree, as
of December 30, 2021, the Company presented a requirement to the S&#227;o Paulo State Utility Services Regulatory Agency (ARSESP) containing
documents that prove its capacity to maintain the provision of services in the operated area by meeting the goals of universal water and
sewage collection and treatment by 2033, defined by the New Legal Framework, attested and certified by independent auditor and certifying
body. As of March 28, 2022, ARSESP recognized the Company&#8217;s economic-financial capacity, under the applicable legislation.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">In this new context, the Company understands
that it is important to highlight that i) it has 366 regular contracts that have already been adapted to the provisions of the New Legal
Framework, which ensure 99.5% of revenue; ii) it has access to public capital and the private capital market, due to its sound reputation,
favoring the maintenance and/or expansion of its operating base and compliance with the universalization of services within the deadline
established by the new law; and iii) it has high governance level.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">Management expects that the funds raised with the gradual
recovery of the economic activities, the improved water security from the works carried out, the generation of operational cash, and credit
lines available for investments, will be sufficient to meet the Company&#8217;s commitments and not compromise the necessary investments.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 9.5pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>Approvals</b></p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">The financial statements were approved by Management
on April 25, 2023.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<span></span>
</td>
</tr>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907196738272">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Basis of preparation and presentation of the financial statements<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="text">&#160;<span></span>
</td>
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<tr class="ro">
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<td class="text"><p id="xdx_80F_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_z2C8laxj5oic" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

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<td style="width: 0"/><td style="width: 14.2pt"><b>2</b></td><td style="text-align: justify"><b><span id="xdx_82D_zIXCorZnDdpd">Basis of preparation and presentation of the financial statements</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 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% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907190031968">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Summary of Significant Accounting Policies<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory', window );">Summary of Significant Accounting Policies</a></td>
<td class="text"><p id="xdx_80B_eifrs-full--DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory_zDLVcK94PcF1" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3 &#160;&#160;&#160;&#160;&#160;&#160;&#160;<span id="xdx_82E_zkgHyufLemqc">Summary
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">The main accounting policies applied in the preparation of
these financial statements are defined below and have been applied consistently in all years presented.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_zHtojk9sNpX6" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.1 <span id="xdx_869_zhN0BqC2lb96">Cash and cash equivalents</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#8217;s
Management in a period lower than three months.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_zDFbT4YKyKJf" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.2 <span id="xdx_86F_zp5BXCmlhddk">Financial assets and liabilities</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Financial Asset - Classification</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, 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, 2022 and 2021, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>




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<td style="width: 10.8pt"/><td style="width: 17.55pt"><span style="font-family: Symbol; font-size: 9.5pt">&#183;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Amortized cost</span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, accounts receivable from related parties,
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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Financial Liabilities - Classification</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#8217;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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Impairment of financial assets</b></p>

<p style="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 7.1pt"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Trade receivables</b></span></td></tr></table>

<p style="font: 12pt/120% Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The methodology to calculate the 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 significant correlation between them.</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 7.1pt"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Deposit transactions and financial
investments measured at amortized cost</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zMZ1dfd6LG83" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.3 <span id="xdx_866_zC2qtJVZwyA5">Operating income</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(a)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
</span><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Revenue from sanitation services</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(b)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 phase 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory_z7oGeSQCZ9U" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.4 <span id="xdx_864_zkwksRGTEhTe">Trade receivables and allowance for doubtful accounts</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_zKwaUpsrKdlb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.5 <span id="xdx_86B_zn3xie0E4Nc9">Inventories</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Inventories comprise supplies for consumption and maintenance
of the water and sewage systems are stated at the lower between the average cost of acquisition or net realizable value, and are classified
in current assets.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory_ziwtzTg3vLrh" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.6 <span id="xdx_865_zkaZofbwedCa">Investment properties</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_847_ecustom--ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory1_zw71nxz1by8j" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.7 <span id="xdx_86A_zvfMqK9S7uc7">Contract asset</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Contract Asset (works in progress) is the right to
consideration in exchange for goods or services transferred to the customers. As determined by IFRS 15 - Revenue from contract with customer,
assets related to the concession under construction, recorded under the scope of IFRIC 12 &#8211; Service Concession Arrengements, should
be classified as contract asset during the construction period and transferred to the intangible assets only after the completion of the
works.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">A Contract Asset is recognized at fair value, including
the capitalization of labor, construction margin, interest, and other financial charges capitalized during the construction period of
qualifying assets, where applicable, based on the weighted average rate of borrowings in effect
on the capitalization date. A qualifying asset necessarily requires a substantial period, established by the Company as being higher than
12 months, to be ready for use, considering the completion period of the works, given that most of them take on average more than 12 months
to be completed, which corresponds to one fiscal year of the Company.</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The infrastructure construction values are recognized
as revenue, at fair value, provided that they 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zjIwHlpDiOMb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.8 <span id="xdx_86E_zZkrkHqCIkwb">Property, plant and equipment</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Property, plant and equipment comprise mainly administrative
facilities not composing the assets subject to the concession agreements. Those assets are stated at acquisition or construction cost
less depreciation and impairment losses, as applicable. Where applicable, interest, other finance charges, and inflationary effects resulting
from financing effectively applied to construction in progress are recorded as the cost of the respective property, plant and equipment
for the qualifying assets. A qualifying asset necessarily requires a substantial period, established by the Company as being higher than
12 months, to be ready for use, considering the completion period of the works, given that most of them take on average more than 12 months
to be completed, which corresponds to one fiscal year of the Company.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The depreciation of property, plant, and equipment begins
when such an item becomes available for use, in its location, and under the necessary condition, when this asset becomes operational.
Depreciation is calculated using the straight-line method and the average rates are presented in Note 16 (a). Land is not depreciated.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The useful lives of assets are revised and adjusted,
where applicable, at the end of each year.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory_zjgnhcbcFuBg" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.9 <span id="xdx_86E_zeZh8ASh8ml4">Intangible assets</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Intangible assets are those arising from concession contracts,
and the main costs are transferred from the Contract Asset, as described in Note 3.7.</p>




<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The intangible has its amortization initiated when the
intangible assets are available for use in the location and necessary condition when this asset becomes operational. The amortization
reflects the period in which it is expected that the asset&#8217;s future economic benefits are consumed by the Company, which may be
the final term of the concession or their useful life.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The amortization of the intangible assets ends when the
asset is fully consumed or it is disposed of, whatever occurs first.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Donations in assets, received from third parties and
governmental entities, to allow the Company to render water supply and sewage services are recorded in the Company&#8217;s financial statements
at zero cost, since these assets are controlled by the concession grantor.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Financial resources received as donations for the construction
of infrastructure are recorded under &#8220;Other operating income&#8221;.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(a)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
</span><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Concession agreements/program contracts/service contracts</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 granting authorities. 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 28.35pt">(i)</td><td style="text-align: justify">The granting authority 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, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 28.35pt">(ii)</td><td style="text-align: justify">The granting authority 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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) must pay SABESP for the services.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Intangible assets related to the concessions, 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(b)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;
</span> <span style="font-family: Georgia, Times, Serif; font-size: 10pt">Software license of use</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 in profit or loss when incurred.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory_zLyKFlGUVPI3" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.10 <span id="xdx_867_zVCXAuOJYJKk">Impairment of non-financial
assets</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory_zrK3cEhyyW0k" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.11 <span id="xdx_86D_zIbjFyJj2mQ8">Trade payables and contractors</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span 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.</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForBorrowingsExplanatory_z7GOagpjFlXe" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.12 <span id="xdx_86A_zIOEOxd9VWt3">Borrowings and financing</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The bonds issued by the Company are not convertible into
shares and are recorded similarly to borrowings.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_zY32jvZQFktl" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.13 <span id="xdx_86C_zexakBh9mUR7">Borrowing costs</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Borrowing costs consist of interest rates and other charges
incurred by the Company and arise from borrowing and financing agreements, including exchange variation.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Costs attributable to the acquisition, construction,
or production of an asset, which, necessarily, requires a substantial time 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. The capitalization occurs during
the construction period of the asset, considering the weighted average rate of borrowings effective on the capitalization date.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company analyses foreign currency-denominated borrowings
or financing 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 they were contracted in the domestic market in similar lines of credit and loans.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_zM1wnNq9g1Z9" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.14 <span id="xdx_867_zhDpxBIgk4wc">Salaries, payroll charges
and contributions</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Salaries, vacations, Christmas bonuses, 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, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForProvisionsExplanatory_zWjYA3iIiRlc" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.15 <span id="xdx_864_zUCsVEp5BZV7">Provisions, legal obligations,
escrow deposits and contingent assets</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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. </p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Escrow deposits not linked to the related obligations
are recorded in noncurrent assets and adjusted by the indexes defined by the competent authorities.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Contingent assets are not recognized in the statements
of financial position.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory_zR6UDlNPiudg" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.16 <span id="xdx_864_zsBPP5c0m7nk">Environmental costs</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Costs related to ongoing environmental programs are expensed
in the income statement, when there is a taxable 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, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zuP3s4sUgb81" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.17 <span id="xdx_862_zyZrzCXSDpV4">Income taxes &#8211; current
and deferred</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Current taxes</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The provision for income tax and social contribution
is calculated based on the taxable profit for the year and the rates effective at the end of the year. <span id="xdx_901_ecustom--DescriptionOfAccruedIncomeTax_c20220101__20221231" title="Description of accrued income tax">The income tax was accrued at rate
of 15%, plus 10% surtax on taxable income exceeding R$ 240</span>. The social contribution was defined at rate <span id="xdx_909_ecustom--SocialContributionAccruedRate_pip0_dp_c20220101__20221231_z4amt5hXzCsl" title="Social contribution accrued rate">9</span>% 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Deferred taxes</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 are expected to be applied when the
related income tax and social contribution are realized.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_zfwYZi6ErJ6i" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.18 <span id="xdx_86A_zxQCDYdE320a">Taxes on revenues</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">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 <span id="xdx_908_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember_zU4ISw5pxePl" title="Sanitation services rate">1.65</span>% and <span id="xdx_90D_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ContribuicaoParaOFinanciamentodaSeguridadeSocialMember_z8PHYuZ3slLc" title="Sanitation services rate">7.60</span>%, except for financial revenues that are calculated
at the rates of <span id="xdx_905_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ProgramaDeFormacaoDoPatrimonioDoServidorPublico1Member_zli8ov5k2oke" title="Sanitation services rate">0.65</span>% and <span id="xdx_905_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ContribuicaoParaOFinanciamentodaSeguridadeSocial1Member_zA24sQIVPfS9" title="Sanitation services rate">4.00</span>%, respectively.</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, 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 Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">These taxes are calculated by the non-cumulativeness regime
and presented net, as deductions from gross revenues. The lines over &#8220;other operating income&#8221; and &#8220;financial revenues&#8221;
are presented net of such taxes on the income statement.</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, 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&#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 <span id="xdx_903_ecustom--AnnualReveuneCalculatedRate_c20220101__20221231_pdd" title="Annual revenue calculated rate">0.50</span>% of the annual revenue directly
generated by the service provided less taxes levied on the service.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 17.45pt"><b>&#160;</b></p>

<p id="xdx_841_ecustom--DescriptionOfAccountingPolicyForPensionObligationsExplanatory_z37cZaRATM7j" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.19 <span id="xdx_864_zgAc1ZtHyem2">Pension plan obligations</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Defined
benefit</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#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.</p>




<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#8217;s deficit or surplus.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b) &#160;&#160;&#160;&#160;&#160;&#160;&#160;Defined
contribution</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory_zqeqUZeqmF33" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.20 <span id="xdx_861_zm74iCfVplv8">Financial revenues and
expenses</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#8217;s economic scenario.</p>














<p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zHnWCJUzV3ge" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.21 <span id="xdx_865_zHYiK1WLPPB5">Leases</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 (f)) and in liabilities as Leases (Note 17 (b)), except for short-term contracts
(12 months or less) and/or low value (below US$ 5 thousand &#8211; R$ 26 thousand), which are recorded in the income statement recognized as an expense when
incurred.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_842_ecustom--DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory_zJ6w2vV2nnLa" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.22 <span id="xdx_86F_zyVXt5xXYQTj">Other current and noncurrent
assets and liabilities</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForDividendsExplanatory_zUJZzizhThwh" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.23 <span id="xdx_866_zX5QzTUQBUzj">Dividends and interest
on capital</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_84A_ecustom--DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory_zMFMasZt61aa" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.24 <span id="xdx_86A_zXkDxMUK2PJl">Present value adjustment</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForSegmentReportingExplanatory_zW3cTEueBQCl" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.25 <span id="xdx_866_zz3AQHQhjyjb">Segment information</span> </b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company determined that it has one operating segment
which is sanitation services.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The accounting policies used to determine segment information
are the same as those used to prepare the Company&#8217;s financial statements.</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The measurement of the result per segment is the profit
from operations before other net operating expenses and equity accounting, which excludes construction costs and revenue.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Substantially all noncurrent assets and revenue generated
from customers are located in the S&#227;o Paulo State. Consequently, financial information is not disclosed by geographic area.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 17.45pt"><b>&#160;</b></p>

<p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zf40OpX4l8Al" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.26 <span id="xdx_866_zOMeSOldoz7k">Translation into foreign
currency</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Functional
and reporting currency</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 ("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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Foreign
currency translation</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 3.13.</p>




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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907194858992">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Changes in accounting practices and disclosures<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ChangesInAccountingPracticesAndDisclosuresAbstract', window );"><strong>Changes In Accounting Practices And Disclosures</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="Show.showAR( this, 'defref_ifrs-full_DescriptionOfInitialApplicationOfStandardsOrInterpretations', window );">Changes in accounting practices and disclosures</a></td>
<td class="text"><p id="xdx_809_eifrs-full--DescriptionOfInitialApplicationOfStandardsOrInterpretations_zKwK0Bd2DCEk" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 14.2pt"><b>4</b></td><td style="text-align: justify"><b><span id="xdx_820_zZAP2sKaKp5g">Changes in accounting practices and disclosures</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><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,
2022</b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The amendments to IFRS 3 &#8211; Reference to the Conceptual
Framework; IAS 16 &#8211; Proceeds Before Intended Use; IAS 37 &#8211; Onerous Contracts &#8211; Cost of Fulfilling a Contract and annual
improvements to the IFRSs: Cycle 2018-2020: IFRS 1 &#8211; First-Time Adoption of International Financial Reporting Standards, IFRS 9
&#8211; Financial Instruments, IFRS 16 &#8211; Leases and IAS 41 &#8211; Biological Asset and Agriculture, did not impact the disclosures
or amounts recognized in the annual financial statements.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><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, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: 0pt"><b>&#160;</b></span></p>

<p style="font: 10pt/110% Georgia, Times, 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>

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    <td style="padding-right: 2.85pt; padding-left: 2.85pt; line-height: 110%">&#160;</td>
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the principles for the recognition, measurement, presentation and disclosure of insurance contracts.<br/>
IFRS 17 will supersede IFRS 4 Insurance
Contracts.</p>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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    <p id="xdx_980_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASMember_z65XiWWSi3F3" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Description">These amendments to IAS 1 only affect the presentation of liabilities
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    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>
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    <p id="xdx_981_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightheenMember" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Description">The
amendments modify the requirements contained in IAS 1 regarding the disclosure of accounting policies. The amendments replace all the
examples of the term &#8220;significant accounting policies&#8221; with &#8220;information of material accounting policies&#8221;. Accounting
policy information is material if, when considered together with other information included in an entity&#8217;s financial statements,
could reasonably influence decisions that the main users make based on the financial statements. The supporting paragraphs have also
been amended to clarify that accounting policy information related to transactions, other events, or conditions that are not material
is, therefore, irrelevant and does not need to be disclosed.<br/>
The Board has also prepared guidance and examples to explain and demonstrate
the application of the &#8220;four-step materiality process&#8221; described in IFRS Practice Statement 2.</p>
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    <p id="xdx_986_eifrs-full--DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightheenMember" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Impact">The Company does not expect any impacts from these changes.</p>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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    <p id="xdx_986_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightMember_zBWNtKR9Yus1" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Description">The
amendment supersede the definition of changes in the accounting estimates with the definition of accounting estimates. According to the
new definition, accounting estimates are &#8220;monetary amounts in the financial statements subject to measure uncertainty&#8221;.<br/>
The
definition of change in accounting estimates has been deleted, however, the Board maintained the concept of changes in accounting estimates
in the Standard with the following clarifications:<br/>
&#8226; A change in an accounting estimate that results from new information or new
events does not mean an error correction;<br/>
&#8226; The effects of the change in data or measurement technique used to create an accounting
estimate correspond to changes in accounting estimates if they do not result from the correction of prior period errors.</p>
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    <p id="xdx_98C_eifrs-full--DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightMember_z596x0VQIicg" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Impact">The Company does not expect effects from these amendments.</p>
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    to Assets and Liabilities Arising from a Single Transaction (&#8220;single transaction&#8221;)</span> <sup>1</sup></p>
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    <td id="xdx_98F_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASTwelveMember" style="padding: 1pt 2.85pt; line-height: 110%" title="Description"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%">The amendments introduce an additional exception to the exemption of first-time recognition. According to the amendments, an entity does not apply the exemption of first-time recognition for transactions resulting in equal taxable and deductible temporary differences.</span></td>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">1 Effective for annual periods beginning on or after
January 1, 2023.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">2 The effective date of the amendments has not yet been
defined by IASB.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">3 The amendments to IFRS Practice Statement 2 do not
have an effective date or transition requirements.</p>

<p id="xdx_8A5_zAC5M21S7fz" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>




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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Risk Management<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RiskManagementAbstract', window );"><strong>Risk Management</strong></a></td>
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<td style="width: 0"/><td style="width: 14.2pt"><b>5</b></td><td style="text-align: justify"><b><span id="xdx_820_z7jm78hoY11e">Risk Management</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Financial risk factors</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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. 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.</p>

<p style="font: 9.5pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Frutiger Light; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 17.85pt"><span style="font-family: Georgia, Times, Serif"><b>(a)</b></span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif"><b>Market risk</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Foreign currency risk</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Foreign exchange exposure implies market risks associated
with currency fluctuations, since the Company has foreign currency-denominated liabilities, arising from long-term funding, in development
institutions, at more attractive interest rates, in U.S. dollars and Yen.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The management of currency exposure considers several
current and projected economic factors, besides market conditions.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Part of the financial debt, totaling R$ <span id="xdx_902_eifrs-full--MaximumExposureToCreditRisk_c20221231_pn3n3" title="Total exposure">2,809,441</span> as
of December 31, 2022 (R$ <span id="xdx_909_eifrs-full--MaximumExposureToCreditRisk_iI_pn3n3_c20211231_z7HjYvO9KuQj" title="Total exposure">3,321,489</span> as of December 31, 2021), is indexed to the U.S. dollar and Yen. The exposure to exchange risk is as
follows:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>





<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify"><span id="xdx_8B4_z5soCR7XK5lg" style="display: none">Schedule of exposure to exchange risk</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--InterestExpenseOnBorrowings_pn3n3_c20210101__20211231__srt--CurrencyAxis__currency--USD_z1bt3rSHEsCe" style="text-align: right" title="Interest and charges from borrowings and financing">4,121</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Interest and charges from borrowings and financing &#8211; Yen</td><td style="font-size: 12pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--InterestExpenseOnBorrowings_c20220101__20221231__srt--CurrencyAxis__currency--JPY_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and charges from borrowings and financing">10,502</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="font-size: 12pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--InterestExpenseOnBorrowings_pn3n3_c20210101__20211231__srt--CurrencyAxis__currency--JPY_zaGr4H6uRKsl" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and charges from borrowings and financing">13,970</td><td style="padding-bottom: 1pt; text-align: left">&#160;</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">
    <td style="text-align: justify">Borrowing cost &#8211; US$</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td>&#160;</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-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--BorrowingCostsIncurred_iN_pn3n3_di_c20210101__20211231__srt--CurrencyAxis__currency--JPY_zTDizJsI5BEd" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing cost">(2,850</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Total foreign-currency denominated borrowings (Note 17)</td><td style="font-size: 12pt; padding-bottom: 2.5pt">&#160;</td>
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<p id="xdx_8A7_zvWvE0Bby6N5" style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The <span id="xdx_90A_ecustom--PercentageOfDecreaseInCurrencyDueToDebt_pip0_dp_c20220101__20221231_zp0ADc8LAWD3" title="Percentage of decrease in currency due to debt">15.8</span>% decrease in the balance of the foreign currency-denominated
debt from December 31, 2022, compared to December 31, 2021, was mainly impacted by the depreciation of the U.S. dollar and Yen against
the Brazilian real. The table below shows the prices and exchange variations in the period:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfIncreaseDecreaseInExchangeRateTableTextBlock_pn3n3_ze2xw9VtwGgh" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 1)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;</td><td style="text-align: left"><span id="xdx_8B7_zy0HYXmQ3u99" style="display: none">The table below shows the exchange rate variation for the period</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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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)">
    <td style="text-align: left">&#160;</td><td style="text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Iene</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  </table>

<p id="xdx_8A4_zAVwMIEbJWBa" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">In 2022 there was a decrease related to the Exchange variation in borrowings and financing, in the amount of R$&#160;<span id="xdx_909_ecustom--LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts_c20220101__20221231_pn3n3" title="Liabilities related to exchange rate variation of borrowings and financing contracts">488,614</span> (a decrease of R$&#160;<span id="xdx_90B_ecustom--LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts_c20210101__20211231_pn3n3" title="Liabilities related to exchange rate variation of borrowings and financing contracts">38,324</span> in 2021), see Note 17 (ii). As of December 31, 2022, if the Brazilian real had depreciated or appreciated
by 10 percentage points, in addition to the impacts already mentioned above, against the U.S. dollar and Yen with all other variables
held constant, the effects on the result before taxes in the year would have been R$ <span id="xdx_904_ecustom--IncomeBeforeTaxes_c20220101__20221231_pn3n3" title="Income before taxes">280,944</span> (R$ <span id="xdx_909_ecustom--IncomeBeforeTaxes_pn3n3_c20210101__20211231_zBaRMElnVK8e" title="Income before taxes">332,149</span> in 2021), lower or higher.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The probable scenario below presents the effect on the
income statements for the next 12 months considering the projection of the U.S. dollar and the Yen.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company understands that the scenario presented is
reasonable, given the instability of the Brazilian real against the U.S. dollar and the Yen.</p>




<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfCurrencyExposureTableTextBlock_pn3n3_zQLLpjlZ6Jmf" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 2)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;<span id="xdx_8BE_zMrjOgXctqob" style="display: none">The Company understands that the scenario presented is reasonable, given the instability of the Brazilian real against the U.S. dollar
and the Yen</span></td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Scenario I (Probable)</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td>&#160;</td>
    <td colspan="3" style="text-align: center">(*)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 70%; font-weight: bold; text-align: left; padding-left: 5.4pt">Net currency exposure as of December 31, 2022 in US$ - Liabilities</td><td style="width: 10%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_985_ecustom--NetCurrencyExposure_iI_pn3n3_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zTcY7gwoClVd" style="width: 18%; text-align: right" title="Net currency exposure">191,022</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90F_ecustom--CurrencyRates_iI_pid_uNumber_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zANMVXXXTOL4" title="Currency rate">5.2177</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Exchange rate estimated according to the scenario</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_90B_eifrs-full--ClosingForeignExchangeRate_iI_pid_uNumber_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zVSCOO6OdSM3" title="Exchange rate estimated according to the scenario">5.2700</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">(<span id="xdx_901_ecustom--DifferencesBetweenRates_iI_pip0_dp_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zxj3U1VKykWi" title="Differences between the rates">0.0523</span></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 5.4pt">Effect on the net financial result R$ - gain/(loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zuQ7l30shbqe" style="text-align: right" title="Effect on net financial result R$ - gain/(loss)">(9,990</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-weight: bold; text-align: left; padding-left: 5.4pt">Net currency exposure as of December 31, 2022 in Yen - Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--NetCurrencyExposure_iI_pn3n3_c20221231__srt--CurrencyAxis__currency--JPY__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zOcr06UvEov8" style="text-align: right" title="Net currency exposure">45,369,189</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt">Yen rate as of December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_903_ecustom--CurrencyRates_iI_pid_uNumber_c20221231__srt--CurrencyAxis__currency--JPY__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zFsZtLy51hyd" title="Currency rate">0.03957</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Exchange rate estimated according to the scenario</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_901_eifrs-full--ClosingForeignExchangeRate_iI_pid_uNumber_c20221231__srt--CurrencyAxis__currency--JPY__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zj5qA11Cr3ka" title="Exchange rate estimated according to the scenario">0.04203</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 5.4pt">Difference between the rates</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<span id="xdx_90E_ecustom--DifferencesBetweenRates_iI_pip0_dp_c20221231__srt--CurrencyAxis__currency--JPY__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zfjni4PkDIH2" title="Differences between the rates">0.00246</span></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Effect on the net financial result R$ - gain/(loss)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__srt--CurrencyAxis__currency--JPY__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_z12B42nRpzCd" style="border-bottom: Black 1pt solid; text-align: right" title="Effect on net financial result R$ - gain/(loss)">(111,608</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Total effect on the net financial result in R$ - gain/(loss)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--InsuranceServiceResult_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_z54HOXwFreYi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total effect on net financial result in R$ - gain/(loss)">(121,598</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
</table>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"><span id="xdx_F09_zsjL4EIvPZTk" style="font-size: 9pt">(*)</span></td>
  <td id="xdx_F18_zcMuUfk6X4tg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">For <span style="font-size: 9pt">the probable
  scenario in U.S. dollars and Yen, the exchange rates estimated for December 31, 2023, were used, according to the Focus-BACEN and
  B3's Benchmark Rate report, of December 31, 2022, respectively</span>.</td></tr>
</table>


<p id="xdx_8A5_zC5g3tDmkqHh" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Interest rate risk</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">The table below provides the borrowings and financing
subject to variable interest rates:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--SummaryOfBorrowingAndFinancingVariableInterestRateTableTextBlock_pn3n3_zNUJwsjICHTf" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 3)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt"><span id="xdx_8BA_zWnYBUMCesNi" style="display: none">The table below provides the Company's borrowings and financing subject to variable interest rates</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>December 31, 2022</b></p></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>December 31, 2021</b></p></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 56%; text-align: justify; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">CDI<sup>(i)</sup></span></td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_980_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20221231__ifrs-full--TypesOfInterestRatesAxis__custom--CertificadoDeDepositoInterbancarioMember_fKGkp_z9k2eSxj7wnf" style="width: 12%; text-align: right" title="Borrowings">9,251,150</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--CertificadoDeDepositoInterbancarioMember_fKGkp_zESGIKrswHqj" style="width: 12%; text-align: right" title="Borrowings">7,612,299</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">TR<sup>(ii)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20221231__ifrs-full--TypesOfInterestRatesAxis__custom--InterestBenchmarkRatesMember_fKGlpKQ_____zGls3z1cSOf9" style="text-align: right" title="Borrowings">1,635,587</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--InterestBenchmarkRatesMember_fKGlpKQ_____zbjN57Qr6spk" style="text-align: right" title="Borrowings">1,638,079</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">IPCA<sup>(iii)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20221231__ifrs-full--TypesOfInterestRatesAxis__custom--IndiceNacionalDePrecosAoConsumidorAmplosMember_fKGlpaSk___z07K47HmsSO" style="text-align: right" title="Borrowings">3,073,435</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--IndiceNacionalDePrecosAoConsumidorAmplosMember_fKGlpaSk___zM2vPVqlFOKb" style="text-align: right" title="Borrowings">3,019,459</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">TJLP<sup>(iv)</sup></span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20221231__ifrs-full--TypesOfInterestRatesAxis__custom--TaxaDeJurosALongoPrazosMember_fKGl2KQ_____zEVSRiRfXAo5" style="text-align: right" title="Borrowings">1,433,029</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--TaxaDeJurosALongoPrazosMember_fKGl2KQ_____z7r5D2xqx903" style="text-align: right" title="Borrowings">1,478,740</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">SOFR<sup>(v)</sup></span></td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--LondonInterbankOfferedRatesMember_fKHYp_z6WMqmepu2i9" style="text-align: right" title="Borrowings">912,626</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt">Interest and charges</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_ecustom--BorrowingsAndFinancing_c20221231__ifrs-full--TypesOfInterestRatesAxis__custom--InterestAndChargeMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings">424,856</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--InterestAndChargeMember_zkUDzTtrkXag" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings">243,696</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsAndFinancing_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings">16,814,754</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F07_zzUq2p0b8I3i" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(i)</td>
  <td id="xdx_F1E_zjF0kIyFHv0i" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">CDI &#8211; (Certificado de Dep&#243;sito Interbanc&#225;rio), an interbank deposit certificate</td></tr>
</table>


<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0D_z6dtRva7S6tc" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(ii)</td>
  <td id="xdx_F1A_zHc0bakxZG8c" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">TR &#8211; Interest Benchmark Rate</td></tr>
</table>


<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0E_znOleRgUH0M7" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(iii)</td>
  <td id="xdx_F12_zHnZ3oZGmBla" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">IPCA &#8211; (&#205;ndice Nacional de Pre&#231;os ao Consumidor Amplo), a consumer price index</td></tr>
</table>


<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0A_zp4bkoZckW91" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(iv)</td>
  <td id="xdx_F17_zQX0Pj8U3lX" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">TJLP &#8211; (Taxa de Juros a Longo Prazo), a long-term interest rate index</td></tr>
</table>


<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F01_zs6ngWReW7Ud" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(v)</td>
  <td id="xdx_F1D_zZXEOwrfvUVi" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">SOFR &#8211; Secured Overnight Financing Rate</td></tr>
</table>


<p id="xdx_8A0_zXftbxF3ZMBa" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Another risk to which the Company is exposed, is the
mismatch of inflation adjustment 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, 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$ <span id="xdx_900_ecustom--EffectsOnProfitForTheYearBeforeTaxes_c20220101__20221231_pn3n3" title="Effects on profit for the year before taxes">168,148</span> (R$ <span id="xdx_902_ecustom--EffectsOnProfitForTheYearBeforeTaxes_c20210101__20211231_pn3n3" title="Effects on profit for the year before taxes">149,049</span> as of December 31, 2021) 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Credit
risk</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The maximum exposures to credit risk as of December 31,
2022 is the carrying amount 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#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&amp;P), according to internal policy of market risk management:</p>

<table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--SummaryOfCreditInformationOfBanksTableTextBlock_pn3n3_zM44JdICQ5Ob" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Risk Management (Details 4)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span id="xdx_8B7_zf7DzqJTLtBe" style="display: none">Schedule of internal policy of market risk management</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="width: 37%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0"><b>Banks</b></p></td>
    <td style="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><b>Fitch</b></p></td>
    <td style="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><b>Moody's</b></p></td>
    <td style="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><b>Standard Poor's</b></p></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_901_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoDeBrasilMember" title="Credit rating information of the banks">AA(bra)</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_90B_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoDeBrasilMember" title="Credit rating information of the banks">AAA.br</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">-</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Banco Santander Brasil S/A</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">-</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_905_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoSantanderBrasilMember_z4NXXRKwrGxf" title="Credit rating information of the banks">AAA.br</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_90C_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingStandardPoorsAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoSantanderBrasilMember_zJ1Es3m0hZ7l" title="Credit rating information of the banks">brAAA</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Brazilian Federal Savings Bank</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_904_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaixaEconomicaFederalMember" title="Credit rating information of the banks">AA(bra)</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_908_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaixaEconomicaFederalMember" title="Credit rating information of the banks">AAA.br</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_90E_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingStandardPoorsAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaixaEconomicaFederalMember" title="Credit rating information of the banks">brAAA</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Banco Bradesco S/A</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_908_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBradescoMember" title="Credit rating information of the banks">AAA(bra)</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_906_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBradescoMember" title="Credit rating information of the banks">AAA.br</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_905_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingStandardPoorsAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBradescoMember" title="Credit rating information of the banks">brAAA</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Ita&#250; Unibanco Holding S/A</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_90E_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ItauUnibancoHoldingMember" title="Credit rating information of the banks">AAA(bra)</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_902_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ItauUnibancoHoldingMember" title="Credit rating information of the banks">AAA.br</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">-</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Banco BV</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">-</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_901_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember" title="Credit rating information of the banks">AA.br</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_904_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember" title="Credit rating information of the banks">brAAA</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Banco BTG Pactual S/A</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_90F_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBTGPactualSMember" title="Credit rating information of the banks">AA(bra)</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_90B_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBTGPactualSMember" title="Credit rating information of the banks">AAA.br</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_90B_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBTGPactualSMember" title="Credit rating information of the banks">brAAA</span></span></td></tr>
  </table>
<p id="xdx_8A7_zoaCTMrvwEmb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_898_eifrs-full--DisclosureOfCreditRiskExplanatory_pn3n3_z2ihyu0seqah" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 5)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt"><span id="xdx_8BB_zTMq8mf44jb7" style="display: none">The table below shows the rating assessment released by the Fitch agency, for deposit transactions and financial investments in local
currency</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_ecustom--CashAndCashEquivalentsAndFinancialInvestments_c20221231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusBraMember_pn3n3" style="width: 12%; text-align: right" title="Cash and cash equivalents and financial investments">2,237,629</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_982_ecustom--CashAndCashEquivalentsAndFinancialInvestments_iI_pn3n3_c20211231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusBraMember_zrwZ4doWn4ej" style="width: 12%; text-align: right" title="Cash and cash equivalents and financial investments">1,905,810</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--CashAndCashEquivalentsAndFinancialInvestments_c20221231__ifrs-full--ExternalCreditGradesAxis__custom--AAABraMember_pn3n3" style="text-align: right" title="Cash and cash equivalents and financial investments">1,011,685</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--CashAndCashEquivalentsAndFinancialInvestments_iI_pn3n3_c20211231__ifrs-full--ExternalCreditGradesAxis__custom--AAABraMember_zWj63CEkYJAf" style="text-align: right" title="Cash and cash equivalents and financial investments">970,474</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">Other (*)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--CashAndCashEquivalentsAndFinancialInvestments_iI_pn3n3_c20221231__ifrs-full--ExternalCreditGradesAxis__custom--OthersMember_fKCop_zKJPgRdOqD66" style="border-bottom: Black 1pt solid; text-align: right" title="Cash and cash equivalents and financial investments">296,044</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--CashAndCashEquivalentsAndFinancialInvestments_iI_pn3n3_c20211231__ifrs-full--ExternalCreditGradesAxis__custom--OthersMember_fKCop_zO8c8oZq3E03" style="border-bottom: Black 1pt solid; text-align: right" title="Cash and cash equivalents and financial investments">275,030</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
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</table>


<p id="xdx_8A8_z7MjOGG2gqQf" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Liquidity
risk </b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_896_eifrs-full--DisclosureOfLiquidityRiskExplanatory_pn3n3_zVuZ9fzWNHE3" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 6)">
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
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  <tr id="xdx_40E_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3" style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1222">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1224">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr id="xdx_40C_eifrs-full--OtherShorttermProvisions_iI_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">Services payable</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1230">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr id="xdx_40B_ecustom--PublicPrivatePartnership_iI_pn3n3" style="vertical-align: bottom; background-color: White">
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<p id="xdx_8A1_zldQANvvK453" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Cross default</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 ones are showed in Note 17 (c).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(d)</b>&#160;&#160;&#160;&#160;&#160;&#160;&#160;<b>Sensitivity
analysis on interest rate risk</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, 2022, or until the final settlement of each contract, whichever
occurs first, considering a likely scenario.</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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  <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%"><span id="xdx_8B2_z2PNj8YGo0m7" style="display: none">Schedule of
    estimates used in the measurement</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td colspan="3" style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: center"><b>December 31,
    2022</b></p></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; width: 42%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt"><b>Indicators</b></p></td>
    <td style="width: 28%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: center"><b>Exposure</b></p></td>
    <td style="width: 30%; padding-right: 5.4pt; padding-left: 5.4pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0in 0in 1pt">

    <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: center"><b>Scenario I</b></p>
    <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: center"><b>(Probable)</b></p>
</div></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><b>Assets</b></span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">CDI</span></td>
    <td id="xdx_980_eifrs-full--FinancialAssets_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Assets"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">1,689,876</span></td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_902_ecustom--InterestRatesDuringTheYear1_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zizzjlnbZOUe" title="Interest Rates During The Year1">13.4200</span>%(**)</span></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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Financial income</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td id="xdx_98D_eifrs-full--FinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialIncomeMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Assets"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">226,781</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><b>Liabilities</b></span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">CDI </span></td>
    <td id="xdx_98A_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(9,251,150)</span></td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_90D_ecustom--InterestRatesDuringTheYear_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zP5ZVL0ZzpVk" title="Interest Rates During The Year">13.4200</span>%(**)</span></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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Interest to be incurred</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td id="xdx_986_eifrs-full--FinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--InterestToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(1,241,504)</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%">&#160;</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
<div style="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><div style="border-top: Black 0.5pt solid; font-size: 1pt">&#160;</div></div></td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">
<div style="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><div style="border-top: Black 0.5pt solid; font-size: 1pt">&#160;</div></div></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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">CDI net exposure</span></td>
    <td id="xdx_986_eifrs-full--MaximumExposureToCreditRisk_iNI_pn3n3_di_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zHa6snXq6DJ4" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Exposure interest rate risk"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(7,561,274)</span></td>
    <td id="xdx_988_eifrs-full--MaximumExposureToCreditRisk_iNI_pn3n3_di_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_z08F2SUYrvfi" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Exposure interest rate risk"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(1,014,723)</span></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%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><b>Liabilities</b></span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">TR</span></td>
    <td id="xdx_983_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TRMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(1,635,587)</span></td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_90C_ecustom--InterestRatesDuringTheYear_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--TRMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zuqiTMglJ2Z6" title="Interest Rates During The Year">0.0205</span>%(**)</span></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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Expenses to be incurred </span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td id="xdx_987_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TRMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--ExpensesToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(335)</span></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%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">IPCA</span></td>
    <td id="xdx_98D_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--IPCAMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(3,073,435)</span></td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_901_ecustom--InterestRatesDuringTheYear_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--IPCAMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zkfzbIhQjO0f" title="Interest Rates During The Year">5.3128</span>%(*)</span></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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Expenses to be incurred </span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td id="xdx_986_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--IPCAMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--ExpensesToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(163,285)</span></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%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">TJLP</span></td>
    <td id="xdx_98A_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(1,433,029)</span></td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_902_ecustom--InterestRatesDuringTheYear_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pdd" title="Interest Rates During The Year">7.2000</span>%(*)</span></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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Interest to be incurred</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td id="xdx_989_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--InterestToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(103,178)</span></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%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">SOFR (***) </span></td>
    <td id="xdx_98B_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(996,697)</span></td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_90A_ecustom--InterestRatesDuringTheYear_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zZ23wF2WLAT" title="Interest Rates During The Year">0.0491</span>%(**)</span></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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Interest to be incurred</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
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    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%">&#160;</span></td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">
<div style="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><div style="border-top: Black 0.5pt solid; font-size: 1pt">&#160;</div></div></td></tr>
  <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; vertical-align: bottom; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%">&#160;</td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
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  </table>

<table cellpadding="0" cellspacing="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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  <tr style="vertical-align: bottom">
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  </table>

<p id="xdx_8A1_zDOKW3tM5m7d" style="margin-top: 0; margin-bottom: 0">&#160;</p>





<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfCapitalManagementTableTextBlock_pn3n3_zzznN3eGoKKg" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 8)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; text-align: justify"><span id="xdx_8BC_zn55fTWrOT1g" style="display: none">&#160;Total capital is calculated as total equity as shown in the statement of the financial position plus net debt</span></td><td style="font-size: 12pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td id="xdx_492_20211231_zYQnsgBlGQmf" style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold">&#160;</td>
    <td colspan="3" style="font-weight: bold; text-align: right">&#160;</td><td style="font-weight: bold">&#160;</td>
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  <tr id="xdx_400_ecustom--CashAndCashEquivalents1_iI_z28QLc9qOH9a" style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,867,485</td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr id="xdx_400_eifrs-full--InvestmentsInAssociates_iNI_di_zAjqF60Fofg3" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 1pt">(-) Financial investments (Note 8)</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_ecustom--DebtNet_iI_zcbT6yjPJrcc" style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">15,413,313</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr id="xdx_40C_eifrs-full--Equity_iI_zsKGJDm6PJI2" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Total equity</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">27,333,533</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_ecustom--LeverageRatio_iI_pip0_dp_zP7eeJgaldU1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Leverage ratio</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">36</td><td style="padding-bottom: 2.5pt; text-align: left">%</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  </table>

<p id="xdx_8A2_zroT7JpzF8x7" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the leverage ratio decreased
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from the profit of December 31, 2022.</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company considers that balances from trade receivables
(current) and trade payables and contractors 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#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 and Basic Sanitation National Agency &#8211; ANA, trade payables and contractors,
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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The estimated fair values of the financial instruments
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Financial assets</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_897_eifrs-full--DisclosureOfFairValueOfFinancialInstrumentsExplanatory_pn3n3_zDNTZjVik4F4" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 9)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 7.1pt"><span id="xdx_8B4_zSKUC8Y5ePEe" style="display: none">The estimated fair values of the financial instruments are as follows</span></td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--CashAndCashEquivalents_c20221231_pn3n3" style="width: 10%; text-align: right" title="Cash and cash equivalents">1,867,485</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--CashAndCashEquivalents_c20211231_pn3n3" style="width: 10%; text-align: right" title="Cash and cash equivalents">717,929</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 7.1pt">Financial investments</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Restricted cash</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Trade receivables</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--WaterNationalAgencyNoncurrent_c20221231_pn3n3" style="text-align: right" title="Water National Agency - ANA">9,193</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--WaterNationalAgencyNoncurrent_c20211231_pn3n3" style="text-align: right" title="Water National Agency - ANA">20,666</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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<p id="xdx_8A9_zh69gHmQXs3g" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Additionally, SABESP has financial instrument assets
receivables from related parties, in the amount of R$<span id="xdx_903_ecustom--FinancialInstrumentAssetsReceivablesFromRelatedParties_c20221231_pn3n3" title="Financial instrument assets receivables from related parties">1,156,743</span> as of December 31, 2022 (R$<span id="xdx_900_ecustom--FinancialInstrumentAssetsReceivablesFromRelatedParties_c20211231_pn3n3" title="Financial instrument assets receivables from related parties">818,552</span> as of December 31, 2021), 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$<span id="xdx_906_ecustom--ReimbursementOfAdditionalRetirementAndPensionPlan_c20221231_pn3n3" title="Reimbursement of additional retirement and pension plan">1,060,040</span> (R$<span id="xdx_901_ecustom--ReimbursementOfAdditionalRetirementAndPensionPlan_c20211231_pn3n3" title="Reimbursement of additional retirement and pension plan">741,910</span> as of December 31, 2021), 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Financial liabilities</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfFinancialLiabilitiesTableTextBlock_pn3n3_zpgmaz4ev623" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 10)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify"><span id="xdx_8B7_zMFnkwomTgw5" style="display: none">Financial liabilities</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 40%; font-weight: normal; font-style: normal; text-align: justify">&#160;Borrowings and financing</td><td style="width: 3%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--Borrowings_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="width: 10%; text-align: right" title="Borrowings and financing">19,260,133</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%; font-weight: normal; font-style: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; font-style: normal; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--Borrowings_c20211231_pn3n3" style="width: 10%; font-weight: normal; font-style: normal; text-align: right" title="Borrowings and financing">17,723,836</td><td style="width: 1%; font-weight: normal; font-style: normal; text-align: left">&#160;</td><td style="width: 3%; font-weight: normal; font-style: normal">&#160;</td>
    <td style="width: 1%; font-weight: normal; font-style: normal; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Borrowings_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="width: 10%; font-weight: normal; font-style: normal; text-align: right" title="Borrowings and financing">17,947,954</td><td style="width: 1%; font-weight: normal; font-style: normal; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Trade payables and contractors</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--TradePayablesAndContractors_iI_pn3n3_c20221231_zyLLdigqU2ig" style="text-align: right" title="Trade payables and contractors">430,946</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--TradePayablesAndContractors_iI_pn3n3_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_zRSncXfIs0L6" style="text-align: right" title="Trade payables and contractors">430,946</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--TradePayablesAndContractors_iI_pn3n3_c20211231_zrbq3JvxweV8" style="text-align: right" title="Trade payables and contractors">236,763</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--TradePayablesAndContractors_iI_pn3n3_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_ztuhnnxk8M4a" style="text-align: right" title="Trade payables and contractors">236,763</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Services payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--OtherShorttermProvisions_c20221231_pn3n3" style="text-align: right" title="Services payable">723,242</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--OtherShorttermProvisions_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Services payable">723,242</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--OtherShorttermProvisions_c20211231_pn3n3" style="text-align: right" title="Services payable">469,027</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--OtherShorttermProvisions_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Services payable">469,027</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Program contract commitments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--ProgramContractCommitment_c20221231_pn3n3" style="text-align: right" title="Program contract commitments">112,385</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--ProgramContractCommitment_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Program contract commitments">112,385</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--ProgramContractCommitment_c20211231_pn3n3" style="text-align: right" title="Program contract commitments">122,647</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--ProgramContractCommitment_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Program contract commitments">122,647</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Public-Private Partnership - PPP</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--PublicprivatePartnershipPpp_c20221231_pn3n3" style="text-align: right" title="Public-Private Partnership - PPP">2,959,181</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--PublicprivatePartnershipPpp_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Public-Private Partnership - PPP">2,959,181</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--PublicprivatePartnershipPpp_c20211231_pn3n3" style="text-align: right" title="Public-Private Partnership - PPP">3,060,185</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--PublicprivatePartnershipPpp_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Public-Private Partnership - PPP">3,060,185</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8AB_znkRfp5DRx61" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify; text-indent: -19.85pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 8.5pt"/><td style="width: 19.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(i)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, 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. </span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 8.5pt"/><td style="width: 19.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(ii)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, 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&#8217;s shares traded in the Brazilian
market. </span></td></tr></table>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 8.5pt"/><td style="width: 19.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(iii)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">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)</span><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">.
</span></td></tr></table>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify">These financings have specific characteristics
and conditions defined in the financing agreements with BNDES, between independent parties, and reflect the conditions for these 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 characteristics, is usually restricted to BNDES.</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 8.5pt"/><td style="width: 19.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(iv)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Other financings in local currency are
considered by carrying the 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. </span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 8.5pt"/><td style="width: 19.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(v)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Agreements with IDB and IBRD were projected
until final maturity in origin currency, using the contracted interest rates plus SOFR&#8217;s future rate, obtained with Bloomberg, 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, 2022. </span></td></tr></table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 8.5pt"/><td style="width: 19.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(vi)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, 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, 2022. </span></td></tr></table>

<p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 8.5pt"/><td style="width: 19.85pt">(vii)</td><td style="text-align: justify">Lease and finance leases 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,
2022 as market value.</td></tr></table>

<p style="font: 10pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</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="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of market risk. [Refer: Market risk [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907190488480">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_KeyAccountingEstimatesAndJudgmentsAbstract', window );"><strong>Key Accounting Estimates And Judgments</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="Show.showAR( this, 'defref_ifrs-full_DisclosureOfAccountingJudgementsAndEstimatesExplanatory', window );">Key accounting estimates and judgments</a></td>
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<td style="width: 0"/><td style="width: 14.2pt"><b>6</b></td><td style="text-align: justify"><b><span id="xdx_82A_zVlsPI1aqxh3">Key accounting estimates and judgments</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The preparation of the financial statements requires
management to disclose 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 10pt/110% Georgia, Times, 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 the 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>6.2 Main sources of uncertainties in the estimates
</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 that are significant for the financial statements are disclosed
as follows:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0%"/><td style="width: 3%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(a)</b></span></td><td style="padding-left: 5pt; text-align: justify; width: 97%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Allowance for doubtful accounts</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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)	), 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, the actual results may be different.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0%"/><td style="width: 3%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(b)</b></span></td><td style="padding-left: 5pt; text-align: justify; width: 97%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Intangible assets arising from concession
agreements and program contracts</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Intangible assets are those arising from concession contracts,
and the main costs are transferred from the Contract Asset, as described in Note 3.7.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Intangible assets under Concession Agreements, Service
Agreements and Program Contracts, are amortized on a straight-line basis according to the lower of the period of the contract or the
useful life of the asset or contract period. Additional information on the accounting for intangible assets arising from concession agreements
is described in Notes 3.9 and 15.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The recognition of the fair value of the intangible assets
arising an exchange for an asset, involving 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.
</p>






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<td style="width: 0%"/><td style="width: 3%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(c)</b></span></td><td style="padding-left: 5pt; text-align: justify; width: 97%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Pension plan obligations &#8211;
Pension Plans</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company sponsors a defined benefit plan and the defined
contribution plan, as described in Notes 3.19 and 22.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, 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&#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<span style="letter-spacing: -0.1pt">. </span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0%"/><td style="width: 3%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(d)</b></span></td><td style="padding-left: 5pt; text-align: justify; width: 97%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Deferred income tax and social contribution</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, 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 Notes 3.17 and 19<span style="letter-spacing: -0.1pt">.</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

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<td style="width: 0%"/><td style="width: 3%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(e)</b></span></td><td style="padding-left: 5pt; text-align: justify; width: 97%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Provisions </b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The provisions for civil, labor, environmental and tax
risks are created based on Notes 3.15 and 20. Judgments regarding future events may significantly differ from actual estimates and exceed
the amounts provisioned. The provisions are revised and adjusted taking into consideration changes in the circumstances involved.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<td style="width: 0%"/><td style="width: 3%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(f)</b></span></td><td style="padding-left: 5pt; text-align: justify; width: 97%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Unbilled revenue</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt"><b>&#160;</b></span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Unbilled revenue corresponds 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.</p>




<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

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<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189130448">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th></tr>
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    <td style="white-space: nowrap; padding-right: 10pt; padding-left: 2.85pt; text-align: right">&#160;</td>
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    <td style="white-space: nowrap; padding-right: 10pt; padding-left: 2.85pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">139,844</span></td>
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    <td style="white-space: nowrap; text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Cash equivalents</span></td>
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    <td style="white-space: nowrap; padding-right: 10pt; padding-left: 2.85pt; text-align: right">&#160;</td>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The average yield of cash equivalents corresponded to
<span id="xdx_902_ecustom--AverageYieldOfCashEquivalents_pid_dp_uPure_c20220101__20221231__ifrs-full--TypesOfInterestRatesAxis__custom--CertificadoDeDepositoInterbancarioMember_zz6iP8zhVHI2" title="Average yield of cash equivalents">95.69</span>% of CDI in December 2022 (<span id="xdx_90B_ecustom--AverageYieldOfCashEquivalents_pid_dp_uPure_c20210101__20211231__ifrs-full--TypesOfInterestRatesAxis__custom--CertificadoDeDepositoInterbancarioMember_zKEQq7uj6Fu2" title="Average yield of cash equivalents">96.00</span>% in December 2021).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
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<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188768112">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial investments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_FinancialInvestmentsAbstract', window );"><strong>Financial Investments</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFinancialAssetsExplanatory', window );">Financial investments</a></td>
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<td style="width: 0.5in"><span style="letter-spacing: -0.1pt"><b>8</b></span></td><td style="text-align: justify"><span style="letter-spacing: -0.1pt"><b><span id="xdx_820_zs0DONntJUO1">Financial investments</span></b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company has financial investments in CDB, with daily
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    <td style="text-align: left; padding-left: 3.5pt"><span id="xdx_8BE_zd59GoC4I2lk" style="display: none">The Company has financial investments in CDB, with daily liquidity</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td style="width: 56%; text-align: left; padding-left: 3.5pt">Banco BV</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember_pn3n3" style="width: 12%; text-align: right" title="Financial investments">289,909</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember_pn3n3" style="width: 12%; text-align: right" title="Financial investments">262,465</td><td style="width: 1%; text-align: left">&#160;</td></tr>
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    <td style="text-align: left; padding-left: 3.5pt">Banco Ita&#250; Unibanco S/A</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoItauSAMember_pn3n3" style="text-align: right" title="Financial investments">403,732</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left; padding-left: 3.5pt">Banco Bradesco S/A</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBradescoSAMember_pn3n3" style="text-align: right" title="Financial investments">578,752</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBradescoSAMember_pn3n3" style="text-align: right" title="Financial investments">524,791</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left; padding-left: 3.5pt">Banco BTG Pactual S/A</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBTGPactualSAMember_pn3n3" style="text-align: right" title="Financial investments">404,363</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBTGPactualSAMember_pn3n3" style="text-align: right" title="Financial investments">367,361</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">Banco do Brasil S/A</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancodobrasilsaOneMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Financial investments">1,117</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancodobrasilsaOneMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Financial investments">911,862</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 12pt; padding-bottom: 2.5pt; padding-left: 3.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20221231_zwpCfv7csKz8" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial investments">1,677,873</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231_zIqFl1o0sVZ9" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial investments">2,433,385</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The average yield of financial investments corresponds
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of financial assets. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 7<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188768112">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Restricted cash<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RestrictedCashAbstract', window );"><strong>Restricted Cash</strong></a></td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfRestrictedCashAndCashEquivalentsExplanatory', window );">Restricted cash</a></td>
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<td style="width: 0.5in"><span style="letter-spacing: -0.1pt"><b>9</b></span></td><td style="text-align: justify"><b><span id="xdx_829_zutCkLtH4lIl">Restricted cash</span></b></td></tr></table>

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    <td style="font-size: 12pt; text-align: justify; padding-bottom: 2.5pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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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.</td></tr></table>

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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189998224">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th></tr>
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<td style="width: 0.5in"><span style="letter-spacing: -0.1pt"><b>10</b></span></td><td style="text-align: justify"><b><span id="xdx_829_zA6OwmetV0ui">Trade receivables</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Financial
position balances</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfFinancialPositionTableTextBlock_pn3n3_zsfK49Vgf8D5" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Trade receivables (Details)">
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    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span id="xdx_8B8_zuekjztgnEZk" style="display: none">Schedule of financial position</span></td>
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    <td style="padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 50%; padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
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    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><b>December 31, 2021</b></p></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Private sector:</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">General (i) and special customers (ii)</span></td>
    <td id="xdx_98A_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--GeneralAndSpecialCustomersMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGkpKGlpKQ_____zUtwuXtEmlx4" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">2,287,782</span></td>
    <td id="xdx_982_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--GeneralAndSpecialCustomersMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGkpKGlpKQ_____zhIFJqFcYWqf" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">2,042,023</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Agreements (iii)</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_988_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGlpaSk___ziKCGxEPDF94" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">416,550</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98F_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGlpaSk___zjgqNwaDAYKg" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">514,616</p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_987_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">2,704,332</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_981_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_zyyt7Cm5HNJ4" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">2,556,639</p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Government entities:</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Municipal</span></td>
    <td id="xdx_983_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesAxis__custom--MunicipalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_pn3n3" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">609,731</span></td>
    <td id="xdx_982_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--MunicipalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_z7DUvpBL0iq9" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">586,810</span></td></tr>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
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    <td style="width: 50%; padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Federal</span></td>
    <td id="xdx_988_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--FederalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_zNBAoRQ2zr74" style="width: 25%; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">10,644</span></td>
    <td id="xdx_986_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--FederalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_zuDAkeS9zEn9" style="width: 25%; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">7,869</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Agreements (iii)</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_985_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_fKGlpaSk___zV2JaFh0AP73" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">372,943</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_981_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_fKGlpaSk___zRewYcdN7tx" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">278,844</p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_986_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">993,318</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_987_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_zRAIR7ZM87h2" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">873,523</p></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2.85pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Wholesale customers &#8211; Municipal governments: (iv)</span></td>
    <td style="vertical-align: top; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="vertical-align: top; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right; line-height: 110%">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Mogi das Cruzes</span></td>
    <td id="xdx_98B_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--MogiDasCruzesMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____ziWQg6gZzg0c" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">4,048</span></td>
    <td id="xdx_98C_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--MogiDasCruzesMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____z11URQCfKzcb" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">3,580</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">S&#227;o Caetano do Sul </span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_985_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--SaoCaetanoDoSulMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____zps3cAnhHFM2" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">45,367</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98B_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--SaoCaetanoDoSulMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____z9ON5vI7gdh8" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">24,464</p></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Total wholesale customers &#8211; Municipal governments</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98C_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____zpmsefoRngtk" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">49,415</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_986_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____zRNGaHKRTiNa" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">28,044</p></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Unbilled supply</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_982_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesAxis__custom--UnbilledSupplyMember_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">959,260</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_981_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--UnbilledSupplyMember_zOcMOnOvOCK9" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">740,193</p></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Subtotal</span></td>
    <td id="xdx_98D_ecustom--TradeReceivablesGross_c20221231_pn3n3" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">4,706,325</span></td>
    <td id="xdx_983_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231_z1n73gsifKf6" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">4,198,399</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Allowance for doubtful accounts</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98B_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_c20221231_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Allowance for doubtful accounts">(1,428,517)</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98E_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_iI_pn3n3_c20211231_zPgWl2YcivXl" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Allowance for doubtful accounts">(1,280,088)</p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Total </span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_988_eifrs-full--TradeReceivables_iI_pn3n3_c20221231_z8alQXPfC973" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Total trade receivables">3,277,808</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_989_eifrs-full--TradeReceivables_iI_pn3n3_c20211231_zPJLXmLwXRCg" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Total trade receivables">2,918,311</p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Current</span></td>
    <td id="xdx_987_eifrs-full--CurrentTradeReceivables_c20221231_pn3n3" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Current"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">3,062,574</span></td>
    <td id="xdx_985_eifrs-full--CurrentTradeReceivables_iI_pn3n3_c20211231_zUexuaBmLO1j" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Current"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">2,695,077</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Noncurrent </span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_983_eifrs-full--NoncurrentTradeReceivables_c20221231_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Noncurrent">215,234</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_984_eifrs-full--NoncurrentTradeReceivables_iI_pn3n3_c20211231_zNH2bQ1rvyYk" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Noncurrent">223,234</p></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Total</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_985_ecustom--TradeReceivables1_c20221231_pn3n3" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Trade receivables">3,277,808</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98B_ecustom--TradeReceivables1_iI_pn3n3_c20211231_zK3KzSscft6" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Trade receivables">2,918,311</p></td></tr>
  </table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 3%"><span id="xdx_F02_zOtA9YgqrB4k" style="font-family: Georgia, Times, Serif; font-size: 10pt">(i)</span></td><td style="text-align: justify"><span id="xdx_F13_zm1k5NkJKT3f" style="font-family: Georgia, Times, Serif; font-size: 10pt">General customers - residential and
small and mid-sized companies;</span></td></tr></table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 17pt; text-align: justify; text-indent: -17pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td id="xdx_F0C_zDw4RN7eYDJ4" style="width: 3%">(ii)</td><td id="xdx_F1A_zk8upwcc7Tg3" 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, Times, Serif; margin: 0 0 0 17pt; text-align: justify; text-indent: -17pt">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0D_zFqnlw0dRtj1" style="text-align: left; width: 3%">(iii)</td>
  <td id="xdx_F15_zFT1X0Z5BQQb" style="text-align: justify; width: 97%">Agreements - installment payments of past-due receivables, plus inflation adjustment and interest, according to the agreements;</td></tr>
</table>


<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 17pt; text-align: justify; text-indent: -17pt">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F08_zr5zpoBNeRo3" style="text-align: justify; width: 3%">(iv)</td>
  <td id="xdx_F11_zPf74616mHlk" style="text-align: justify; width: 97%">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>


<p id="xdx_8AD_zUp9WhAYqvhj" style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 45.95pt; text-align: justify; text-indent: -17.6pt">&#160;</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 63.8pt; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin-top: 0; margin-right: 0; margin-bottom: 0; text-align: left"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;The
aging of trade receivables is as follows</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfAgingOfTradeReceivablesTableTextBlock_pn3n3_zpOd5rFN41El" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Trade receivables (Details 1)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify"><span id="xdx_8B3_znb8o6P4JsO9" style="display: none">Schedule of aging of trade receivables</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2021</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 56%; text-align: justify">Current</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_ecustom--CurrentTradeReceivablesGross_c20221231_pn3n3" style="width: 12%; text-align: right" title="Current">2,244,754</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_985_ecustom--CurrentTradeReceivablesGross_iI_pn3n3_c20211231_zcTirvX0vyy7" style="width: 12%; text-align: right" title="Current">1,896,535</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Past-due:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right" title="Current">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right" title="Current">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Up to 30 days</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_pn3n3" style="text-align: right" title="Past-due">489,709</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">From 31 to 60 days</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_pn3n3" style="text-align: right" title="Past-due">248,128</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zDPqRFyJ3TAb" style="text-align: right" title="Past-due">267,723</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">From 61 to 90 days</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__custom--LaterThanTwoMonthAndNotLaterThanThreeMonthsMember_pn3n3" style="text-align: right" title="Past-due">165,306</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">From 91 to 120 days</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeMonthAndNotLaterThanFourMonthsMember_pn3n3" style="text-align: right" title="Past-due">150,941</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">From 121 to 180 days</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__custom--LaterThanFourMonthAndNotLaterThanSixMonthsMember_pn3n3" style="text-align: right" title="Past-due">281,530</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">From 181 to 360 days</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<p id="xdx_8AE_z3jQMfYsxJlc" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Allowance
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock_pn3n3_zbby8BupfgVb" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Trade receivables (Details 2)">
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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: rgb(213,234,234)">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>





<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<p id="xdx_8AD_zgPS0jVn7yih" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company does not have customers representing 10%
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">As of December
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which are not recognized in the Financial Statements because of the difficulty to obtain a reasonable estimate to measure such assets,
due to the uncertainties related to the beginning and the end of the payments. Judicial bonds are recognized upon the beginning of their
receipt or when they are traded.</span></p>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="background-color: white">&#160;</span></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

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<tr style="vertical-align: bottom">
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<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188767824">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related-Party Balances and Transactions<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<td style="width: 0.5in"><span style="letter-spacing: -0.1pt"><b>11</b></span></td><td style="text-align: justify"><b><span id="xdx_82C_zFHxVbelWVlg">Related-Party Balances and Transactions</span></b></td></tr></table>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0; margin-right: 0; margin-bottom: 0; text-align: left"><span style="letter-spacing: -0.1pt"><b>(a)
S&#227;o Paulo State</b></span></p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Accounts
receivable, interest on capital payable, revenue and expenses</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>





<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</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="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--TotalAssets_iI_pn3n3_c20221231__custom--AccountsReceivableAxis__custom--SanitationServicesMember_zB4NmoHeuQYd" style="text-align: right" title="Assets">96,703</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--TotalAssets_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--SanitationServicesMember_zEtJSnWCc5l" style="text-align: right" title="Assets">76,642</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--TotalAssets_iI_pn3n3_c20221231__custom--AccountsReceivableAxis__custom--ReimbursementForRetirementAndPensionBenefitsPaidMember_zkKIzclyEQE6" style="border-bottom: Black 1pt solid; text-align: right" title="Assets">1,060,040</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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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="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Liabilities:</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</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-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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<p id="xdx_8A2_zarSHebwy6N7" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfLoanAgreementThroughCreditFacilityTableTextBlock_pn3n3_zgs3nE8GUlE1" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Related-Party Balances and Transactions (Details 1)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify"><span id="xdx_8B1_z0TMIXvO6U52" style="display: none">Schedule of loan agreement through credit facility</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2021</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2020</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--Revenue_c20220101__20221231__custom--OperatingRevenueAxis__custom--SanitationServices1Member_pn3n3" style="width: 11%; text-align: right" title="Revenues">661,955</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Payments received from related parties</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Revenue_pn3n3_c20220101__20221231__custom--OperatingRevenueAxis__custom--PaymentsReceivedRelatedPartiesMember_zdvVaVR2N7Zc" style="text-align: right" title="Revenues">(632,501</td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Verdana, Helvetica, Sans-Serif; text-align: justify; padding-left: 14.2pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Payment received from reimbursement referring to Law 4,819/58</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--Revenue_pn3n3_c20220101__20221231__custom--OperatingRevenueAxis__custom--PaymentReceivedFromReimbursementMember_zJpRfekr78Oc" style="text-align: right" title="Revenues">(186,690</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--Revenue_pn3n3_c20210101__20211231__custom--OperatingRevenueAxis__custom--PaymentReceivedFromReimbursementMember_z7CwpCIb9gm7" style="text-align: right" title="Revenues">(179,787</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--Revenue_pn3n3_c20200101__20201231__custom--OperatingRevenueAxis__custom--PaymentReceivedFromReimbursementMember_z0apREePW2td" style="text-align: right" title="Revenues">(173,874</td><td style="text-align: left">)</td></tr>
  </table>

<p id="xdx_8A5_zXHE41MFofDe" style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(ii) Sanitation services</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(iii) Reimbursement of additional retirement and pension
benefits paid</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Refers to additional 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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Under the GESP Agreement, executed in 2001, 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).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As explained on item (iv), 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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">See additional information about the G0 plan in Note
22 (ii).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(iv) Disputed amounts</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>






<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The third amendment also provides for the regularization
of the monthly flow of benefits. While SABESP is responsible for the monthly payments, the S&#227;o Paulo State shall reimburse the
Company based on the criteria identical to those applied in the calculation of the Undisputed Amount. Should there be no preventive court
decision, the State will directly assume the monthly payment flow of the portion deemed as undisputed.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Continuing the actions that aim to recover the credit
that Management understands to be owed by the S&#227;o Paulo State, related to the divergences in the reimbursement of the additional
retirement and pension benefits paid by the Company, SABESP: (i) on March 24, 2010, addressed a message to the Controlling Shareholder
by sending a letter resolved by the Executive Board proposing that the matter be discussed at B3&#8217;s Arbitration Chamber; (ii) in
June 2010, sent to the Treasury Department a proposal of an agreement to settle said pending matters. The proposal was not accepted; (iii)
on November 9, 2010, filed a lawsuit against the S&#227;o Paulo State seeking full reimbursement of the amounts paid as benefits provided
for in Law 4,819/1958 to settle the Disputed Amount under discussion between the Company and the S&#227;o Paulo State. Despite the lawsuit,
the Company will insist on reaching an agreement during the course of the lawsuit, as it believes that a reasonable agreement is better
for the Company and its shareholders than waiting for the end of the lawsuit.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, 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$ <span id="xdx_907_ecustom--DisputedAmountsReceivable_c20221231_pn3n3" title="Disputed amounts receivable">1,482,140</span> and R$ <span id="xdx_90E_ecustom--DisputedAmountsReceivable_iI_pn3n3_c20211231_zX2N7gipvybg" title="Disputed amounts receivable">1,375,137</span>, respectively. The Company recorded allowances for doubtful accounts for such amounts.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(v) Actuarial Liability</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company recognized an actuarial liability corresponding
to additional retirement and pension benefits paid to employees, retired employees, and pensioners of the G0 Plan. As of December 31,
2022 and 2021, the amounts corresponding to such actuarial liability were R$&#160;<span id="xdx_903_ecustom--ActuarialLiabilityAmount_c20221231_pn3n3" title="Actuarial liability amount">2,002,075</span> and R$<span id="xdx_90E_ecustom--ActuarialLiabilityAmount_iI_pn3n3_c20211231_zdvXiGYvwcD8" title="Actuarial liability amount">&#160;2,192,062</span>, respectively. For detailed information on additional retirement and pension
benefits, see Note 22.</p>




<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(vi) GESP Agreement - 2015</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt; text-align: justify">On March 18, 2015, the Company, the S&#227;o Paulo
State, and DAEE, through the Department of Sanitation and Water Resources, entered into an Agreement totaling R$ <span id="xdx_90C_ecustom--AgreementTransactionAmount_c20150318_pn3n3" title="Agreement transaction amount">1,012,310</span>, R$ <span id="xdx_90F_eifrs-full--AmountsReceivableRelatedPartyTransactions_iI_pn3n3_c20150318_zy6Ue1kRUKo" title="Accounts receivable, current">696,283</span>
of which referring to the principal of the Undisputed Amount mentioned in item (iii) and R$ <span id="xdx_90B_ecustom--InflationAdjustmentAmount_c20150318_pn3n3" title="Inflation adjustment amount">316,027</span> to the inflation adjustment of the
principal until February 2015.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The principal will be paid in 180 installments, as follows:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 9.95pt"/><td style="width: 11.35pt"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">The first 24 installments were settled
upon the transfer of <span id="xdx_90C_eifrs-full--NumberOfSharesIssued_c20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_pdd" title="Number of shares issued">2,221,000</span> preferred shares issued by Companhia de Transmiss&#227;o de Energia El&#233;trica Paulista (CTEEP),
totaling R$ <span id="xdx_903_eifrs-full--ProceedsFromIssueOfPreferenceShares_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_pn3n3" title="Value of shares issued">87,174</span>, based on the share closing price of March 17, 2015, which were sold on April 20, 2016; and</span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 9.95pt"/><td style="width: 11.35pt"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">The amount of R$ <span id="xdx_906_ecustom--MonthlyInstallmentPayable_c20170405_pn3n3" title="Monthly installment payable">609,109</span> is being paid
in 156 monthly installments, adjusted by the IPCA until the initial payment date, i.e. April 5, 2017. As of this date, the installments
are being adjusted by IPCA plus a simple interest of 0.5% per month. </span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On July 22, 2022, the decision regarding the lawsuit
that challenged the possibility of transferring the reservoirs was published in the State Official Gazette, preventing the transfer of
the reservoirs to SABESP. Accordingly, as provided for in the agreement, the S&#227;o Paulo State will pay SABESP, in addition to the
principal, inflation adjustment of R$ <span id="xdx_901_ecustom--InflationAdjustmentAmount_iI_pn3n3_c20220722_zl50exi2NBh5" title="Inflation adjustment amount">316,027</span> (restated until February 2015) in 60 installments, beginning in April 2030. The amount will
be adjusted by IPCA until the initial date of the payments and, as of that date, IPCA plus simple interest of 0.5% per month will be levied
on the amount of each installment.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">In July 2022, R$<span id="xdx_90B_ecustom--InflationAdjustmentAmount_iI_pn3n3_c20220731_zT4xXBTTmEUg" title="Inflation adjustment amount">&#160;325,561</span> referring to the adjustment
for inflation until July 2022 was recorded at present value.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the balance receivable was R$&#160;<span id="xdx_903_ecustom--ReceivablesInCurrentAssets_c20221231_pn3n3" title="Receivables in current assets">97,075</span>
in current assets (R$&#160;<span id="xdx_902_ecustom--ReceivablesInCurrentAssets_iI_pn3n3_c20211231_z0gVqjqpJ4W9" title="Receivables in current assets">86,446</span> as of December 31, 2021) and R$&#160;<span id="xdx_900_ecustom--ReceivablesInNoncurrentAssets_c20221231_pn3n3" title="Receivables in non-current assets">949,589</span> in noncurrent assets (R$&#160;<span id="xdx_90E_ecustom--ReceivablesInNoncurrentAssets_iI_pn3n3_c20211231_zTjvf5d9iQbf" title="Receivables in non-current assets">643,534</span> as of December 31,
2021).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Use of
Reservoirs &#8211; EMAE </b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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
arising from 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, Times, 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 to settle the disputes involving the two companies and the SABESP will
continue using the reservoirs.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the Company recorded R$ <span id="xdx_901_ecustom--OtherLiabilitie_iI_pn3n3_c20221231_zrRsHS9FO32" title="Other liabilities, current">8,456</span>
and R$ <span id="xdx_90C_eifrs-full--OtherNoncurrentNonfinancialLiabilities_c20221231_pn3n3" title="Other liabilities, non-current">95,033</span> in Other Liabilities, under current and noncurrent liabilities, respectively (in December 31, 2021, R$ <span id="xdx_90A_eifrs-full--OtherLiabilities_c20211231_pn3n3" title="Other liabilities, current">7,956</span> and R$ <span id="xdx_90D_eifrs-full--OtherNoncurrentNonfinancialLiabilities_c20211231_pn3n3" title="Other liabilities, non-current">88,264</span>).
In 2022, the amount of R$ <span id="xdx_90D_eifrs-full--BenefitsPaidOrPayable_pn3n3_c20220101__20221231_zNCjDLHYWxni" title="Amount paid">8,963</span> was paid.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Agreements
with reduced tariffs for State Entities that join the Rational Water Use Program (PURA) </b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company has signed agreements with government entities
related to the S&#227;o Paulo State Government that benefit them with 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Guarantees</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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, see Note 17.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(e) Personnel assignment agreement among entities
related to the S&#227;o Paulo State Government</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company has personnel assignment agreements with
entities related to the S&#227;o Paulo State Government, whose expenses are fully charged.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">In 2022, the expenses related to personnel assigned by
SABESP to other state government entities amounted to R$ <span id="xdx_901_ecustom--ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities_c20220101__20221231_pn3n3" title="Expenses related to personnel assigned by SABESP to other state government entities">800</span> (R$ <span id="xdx_907_ecustom--ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities_c20210101__20211231_pn3n3" title="Expenses related to personnel assigned by SABESP to other state government entities">734</span> in 2021 and R$ <span id="xdx_905_ecustom--ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities_c20200101__20201231_pn3n3" title="Expenses related to personnel assigned by SABESP to other state government entities">2,108</span> in 2020).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">In 2022 and 2021, there were not expenses related to
personnel assigned by other entities to SABESP (In 2020, the expenses related to personnel assigned by other entities to SABESP were R$
<span id="xdx_904_ecustom--ExpensesRelatedToPersonnelByOtherEntitiesToSabesp_pn3n3_c20220101__20221231_zzfu598f48q4" title="Expenses related to personnel by other entities to SABESP"><span id="xdx_90B_ecustom--ExpensesRelatedToPersonnelByOtherEntitiesToSabesp_pn3n3_c20210101__20211231_zCdNywJqlJi3" title="Expenses related to personnel by other entities to SABESP"><span id="xdx_909_ecustom--ExpensesRelatedToPersonnelByOtherEntitiesToSabesp_pn3n3_c20200101__20201231_z5kkHNzcvh47" title="Expenses related to personnel by other entities to SABESP">13</span></span></span>.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(f)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Non-operating
assets</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, the Company had an
amount of R$ <span id="xdx_908_ecustom--NonoperatingAssets_c20221231_pn3n3" title="Non-operating assets"><span id="xdx_906_ecustom--NonoperatingAssets_iI_pn3n3_c20211231_zsCo1bYaV227" title="Non-operating assets">3,613</span></span> related to a land and lent structures.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(g)		SABESPREV </b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt; text-align: justify">The Company sponsors a defined benefit plan (G1 Plan),
which is operated and administered by SABESPREV. The net actuarial liability recognized as of December 31, 2022 amounted to R$ <span id="xdx_900_ecustom--NetActuarialLiability_c20221231_pn3n3" title="Net actuarial liability">148,116</span>
(R$ <span id="xdx_904_ecustom--NetActuarialLiability_iI_pn3n3_c20211231_zioiW9CD3FC9" title="Net actuarial liability">129,600</span> as of December 31, 2021), according to Note 22.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(h)		Compensation of Management Key Personnel
and Fiscal Council</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#8217;s Novo Mercado segment, controlled by the State, must
be prepared by the Board of 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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#8217;s
registered employees, given that the relationship of Management with the Company has a statutory nature.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Expenses related to the compensation of the members of
the Fiscal Council appointed by the controlling shareholder and Management members totaled R$&#160;<span id="xdx_90F_eifrs-full--KeyManagementPersonnelCompensation_c20220101__20221231_pn3n3" title="Compensation to Officers">6,175</span> and R$&#160;<span id="xdx_90D_eifrs-full--KeyManagementPersonnelCompensation_c20210101__20211231_pn3n3" title="Compensation to Officers">6,369</span> in 2022 and
2021, respectively.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Additional amounts of R$&#160;<span id="xdx_90D_eifrs-full--OtherLongtermBenefits_c20220101__20221231_pn3n3" title="Bonus program">1,305</span> and R$&#160;<span id="xdx_90C_eifrs-full--OtherLongtermBenefits_pn3n3_c20210101__20211231_zhC1hPm1m5a5" title="Bonus program">1,440</span>,
referring to the executive officers&#8217; bonus program, were paid in 2022 and 2021, respectively.</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Loan
agreement through credit facility</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Aquapolo Ambiental</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the balance of principal and interest
of this agreement totaled R$&#160;<span id="xdx_909_ecustom--RelatedPartyLoanAgreement_c20221231_pn3n3" title="Total loan agreement related party">12,953</span> recorded under current assets, in &#8220;Other assets&#8221; (as of December 31, 2021 - R$&#160;<span id="xdx_90A_ecustom--RelatedPartyLoanAgreement_c20211231_pn3n3" title="Total loan agreement related party">11,884</span>
and R$&#160;<span id="xdx_901_ecustom--InterestAmount_c20210101__20211231_pn3n3" title="Total loan agreement related party">11,021</span> recorded under current assets and noncurrent assets, respectively), at CDI + 1.2% p.a.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#193;guas de Andradina</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company entered into a loan agreement through credit
facility with the SPE &#193;guas de Andradina S/A to finance the operations of this company.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the balance of principal and
interest of this agreement totaled R$ <span id="xdx_903_ecustom--RelatedPartyLoanAgreementBalancePricipal_c20221231_pn3n3" title="Total loan agreement related party">242</span> and R$ <span id="xdx_901_ecustom--RelatedPartyLoanAgreementBalanceIntrest_c20220101__20221231_pn3n3" title="Total loan agreement related party">2,814</span>, which was recorded in &#8220;Other assets&#8221; under current and noncurrent
assets (R$ 34 and R$ 1,009, respectively, as of December 31, 2021), at CDI + 3% p.a.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">This agreement was signed on August 17, 2021. The principal
with the readjustment, accrued interest and any taxes must be paid full by August 31, 2025.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(j)		FEHIDRO</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">In April 2021, the Company entered into three financing
agreements within the scope of the State Water Resources Fund &#8211; FEHIDRO. The funds will be allocated
to the execution of sanitary sewage works and services in the municipalities of S&#227;o Paulo, Itapecerica da Serra and Vargem Grande
Paulista. The total investment amount is R$ <span id="xdx_90B_ecustom--TotalInvestmentAmount_dm_c20220101__20221231_z83QprJSMt29" title="Total investment amount">10.8 million</span>, of which R$ <span id="xdx_90F_ecustom--InvestmentFinanced1_dm_c20220101__20221231_znxk64ceAgy7" title="Investment financed by FEHIDRO">8.7 million</span>, or 80% of the total, will be financed by FEHIDRO and,
R$ <span id="xdx_90F_ecustom--InvestmentFinanced2_dm_c20220101__20221231_zzzbGLbqM5u8" title="Investment financed by SABESP">2.1 million</span>, or 20% of the total, from counterpart of SABESP. The financing interest rate is <span id="xdx_900_ecustom--IntrestRate_pid_dp_c20220101__20221231_zu39a69nf8bk" title="Financing interest rate">3.00</span>% p.a., with a total term of 59 months,
with an 18-month grace period and 41 months of amortization.</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the balance of these financing
was R$&#160;<span id="xdx_905_eifrs-full--LiabilitiesArisingFromFinancingActivities_iI_dm_c20221231_zH1RM9jhrve8" title="Financing amount">5.1 million</span> (as of December 31, 2021 &#8211; R$&#160;<span id="xdx_90F_eifrs-full--LiabilitiesArisingFromFinancingActivities_iI_dm_c20211231_zqjGNQnkD5g4" title="Financing amount">4.7 million</span>).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</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_DisclosureOfRelatedPartyExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for related parties.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Section Disclosures<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2022-en-r&amp;doctype=Standard&amp;dita_xref=IAS24_g13-24__IAS24_g13-24_TI<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfRelatedPartyExplanatory</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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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189998224">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Investments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentsAbstract', window );"><strong>Investments Abstract</strong></a></td>
<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory', window );">Investments</a></td>
<td class="text"><p id="xdx_80A_eifrs-full--DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory_zhtSQ6GW4n7l" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, 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="text-align: justify"><b><span id="xdx_821_zq775KHWeJqf">Investments</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 the returns over the investments,
indicating participating shared control (joint venture &#8211; IFRS 11).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0pt"/><td style="width: 14.2pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(a)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Sesamm</span></span></td></tr></table>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Sesamm's capital as of December 31, 2022,
totaled R$ <span id="xdx_901_eifrs-full--IssuedCapital_c20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_pn3n3" title="Capital stock">19,532</span>, and was represented by <span id="xdx_90C_edei--EntityCommonStockSharesOutstanding_iI_pid_c20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zoG3Bwrisul4" title="Capital stock, shares">19,532,409</span> registered common shares without a par value. SABESP holds <span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zT143KmyZk9f" title="Equity interest">36</span>% of its equity interest
and GS Inima <span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--GSInimaMember_zUFYKZqOq5jb" title="Equity interest">64</span>%.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The operations initiated in June 2012.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0pt"/><td style="width: 14.2pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(b)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">&#193;guas de Andradina</span></span></td></tr></table>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the capital of &#193;guas
de Andradina totaled R$ <span id="xdx_905_eifrs-full--IssuedCapital_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinaMember_pn3n3" title="Capital stock">17,936</span>, divided into <span id="xdx_90C_edei--EntityCommonStockSharesOutstanding_iI_pid_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinaMember_zHcnFApBnisi" title="Capital stock, shares">17,936,174</span> registered common shares without a par value. SABESP holds <span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SABESPMember_z2poKlPpodmk" title="Equity interest">30</span>% of its equity interest
and Igu&#225; <span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--IguaSaneamentoSAMember_z5WXWVVVLP4a" title="Equity interest">70</span>%.</p>






<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The operations initiated in October 2010.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0pt"/><td style="width: 14.2pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(c)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">&#193;guas de Castilho</span></span></td></tr></table>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the company&#8217;s
capital was R$ <span id="xdx_907_eifrs-full--IssuedCapital_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_pn3n3" title="Capital stock">2,785</span>, and was represented by <span id="xdx_90E_edei--EntityCommonStockSharesOutstanding_iI_pid_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_z3kYdZOTbFNg" title="Capital stock, shares">2,785,225</span> registered shares without a par value. SABESP holds a <span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SABESPMember_zHBzUZ1O9DJ8" title="Equity interest">30</span>% interest and Igu&#225;
<span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--IguaSaneamentoSAMember_z0YFJ2lZ0EG1" title="Equity interest">70</span>%.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The operations initiated in January 2011.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0pt"/><td style="width: 14.2pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(d)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Attend Ambiental</span></span></td></tr></table>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the capital totaled
R$ <span id="xdx_90E_eifrs-full--IssuedCapital_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zW3VDBb9wTJ8" title="Capital stock">23,494</span>, and was represented by <span id="xdx_905_edei--EntityCommonStockSharesOutstanding_iI_pid_c20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zp4jElkJxK0k" title="Capital stock, shares">37,677,245</span> registered common shares without a par value. SABESP holds a <span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestsHeldByNoncontrollingInterests_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SABESPMember_zsxKYfdFsCTk" title="Percentage of equity interest held">45</span>% interest and Estre <span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestsHeldByNoncontrollingInterests_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--EstreMember_z1jsc628xW1g" title="Percentage of equity interest held">55</span>%.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The operations initiated in December 2014.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0pt"/><td style="width: 14.2pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(e)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Aquapolo Ambiental S/A.</span></span></td></tr></table>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the capital of Aquapolo
totaled R$ <span id="xdx_904_eifrs-full--IssuedCapital_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_pn3n3" title="Capital stock">36,412</span>, and was represented by <span id="xdx_908_edei--EntityCommonStockSharesOutstanding_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_pdd" title="Capital stock, shares">42,419,045</span> registered common shares without a par value. SABESP holds 49%, while GS Inima Industrial
holds an interest of 51%.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company pledges 100% of the interest held
in Aquapolo Ambiental S/A as a guarantee for the borrowing obtained through a debenture issue.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The operations initiated in October 2012.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0pt"/><td style="width: 14.2pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(f)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Paulista Geradora de Energia</span></span></td></tr></table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 ("Servtec)
and Tecniplan Engenharia e Com&#233;rcio Ltda ("Tecniplan"), 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the company&#8217;s share
capital was R$&#160;<span id="xdx_90D_eifrs-full--IssuedCapital_c20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiaMember_pn3n3" title="Capital stock">13,756</span>, divided into <span id="xdx_90B_edei--EntityCommonStockSharesOutstanding_c20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiaMember_pdd" title="Capital stock, shares">8,679,040</span> registered common shares with no par value, of which SABESP holds an interest of <span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiaMember_z17JMa4XjNX6" title="Equity interest">25</span>%,
Servtec <span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestsHeldByNoncontrollingInterests_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--ServtecInvestimentosEParticipacoesLtdaMember_zbunfAQpOoVd" title="Percentage of equity interest held">37.5</span>%, and Tecniplan <span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestsHeldByNoncontrollingInterests_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--TecniplanEngenhariaEComercioLtdaMember_zL6qOLeoobF" title="Percentage of equity interest held">37.5</span>%. In October 2022, a capital increase totaling R$&#160;20,310 was approved, R$ 5,077 of which, or 25%
of the aforementioned amount, was fully paid by the Company in 2022. The capital of R$&#160;15,233 will be paid by Servtec and Tecniplan
in 2023.</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, operations had not initiated
yet.</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0pt"/><td style="width: 14.2pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(g)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Cantareira SP Energia</span></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On October 28, 2022, Cantareira SP Energia
S/A was created with the purpose of developing, producing, and selling photovoltaic energy; selling and purchasing energy; renting, loaning,
and leasing own or third-party assets; operating and maintaining energy generation plants; and holding an interest in other companies.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the company&#8217;s
share capital was R$&#160;1,000, divided into 1,000,000 registered common shares with no par value, of which SABESP holds an interest
of 49%, while Pacto SP Energia I Ltda. holds an interest of 51%.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, operations had not
initiated yet.</p>










<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0pt"/><td style="width: 14.2pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(h)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">FOXX URE-BA Ambiental S/A</span></span></td></tr></table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 22, 2022, SABESP acquired shares
from FOXX URE-BA Ambiental S/A, for R$ 40,000 for the acquisition of 20% of the company&#8217;s share capital, corresponding to R$&#160;13,852.
The difference paid, of R$&#160;26,148, was recorded in intangible assets under &#8220;Right of use &#8211; Investments&#8221;. As of
December 23, 2022, the Company contributed R$ 865. The business purpose of FOXX URE-BA is to provide services, under a concession regime,
related to the treatment and final disposal of solid urban waste, including all waste from domestic and commercial collection, sweeping,
pruning, cleaning of streets and other public highways, and the urban drainage system, the provision of these services and related activities
to third parties with which it has executed contracts for such a purpose, including investments and works of the treatment unit, implemented
and operated by the company, for the treatment and final disposal of waste, operation of revenue sources, carbon credits, and the byproduct
resulting from the treatment process and final disposal of urban solid waste, as well as selling electricity.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the company&#8217;s
share capital was R$&#160;69,258, divided into 69,257,657 registered common shares with no par value, of which SABESP holds an interest
of 20%, while FOXX Inova Ambiental S/A holds an interest of 80%.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0pt"/><td style="width: 14.2pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">(i)</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Infranext Solu&#231;&#245;es
em Pavimenta&#231;&#227;o S/A</span></span></td></tr></table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On December 7, 2022, SPE Infranext Solu&#231;&#245;es
e Pavimenta&#231;&#227;o S/A was created to sell cold asphalt and related products, provide related services, make investments, and
hold interest in other companies.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, the company&#8217;s
share capital was R$&#160;7,050, divided into 7,050,000 registered common shares with no par value. The company&#8217;s total share capital
will be R$&#160;12,000, divided into 12,000,000 registered, book-entry common shares, of which SABESP will hold an interest of 45% and
DVS &#8211; Loca&#231;&#227;o de Equipamentos Ltda. will hold an interest of 55%. The unpaid capital, totaling R$ 4,950, will be paid
by SABESP in 2023.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, operations had not
initiated yet.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, 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, Times, Serif; margin: 0">&#160;</p>




<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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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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<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"><sup>&#160;</sup></p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-bottom: 6pt">
<tr style="vertical-align: top">
  <td id="xdx_F02_zabiwixMv0eb" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
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</table>


<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-bottom: 6pt">
<tr style="vertical-align: top">
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</table>


<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/12pt Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
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</table>


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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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  <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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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<tr style="vertical-align: top">
  <td id="xdx_F00_zQkSpdkREWi" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(***)</td>
  <td id="xdx_F1D_zu4Bz1N6rn55" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">Other Comprehensive Income</td></tr>
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<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><sup>&#160;</sup></p>




<table border="0" cellpadding="0" cellspacing="0" style="font: 12pt Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"><span style="font-size: 10pt"><sup id="xdx_F04_ztUBb41eNxBb">(</sup>&#178;<sup>)</sup></span></td>
  <td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"><span id="xdx_F10_zaiJpy2EvzDf" 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$ <span id="xdx_909_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesEquity_c20200819__20200820__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_pn3n3" title="Capital increase">21,944</span>, through the issue of <span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_pid_c20200820__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_zBgT5ujDsOlj" title="Number of shares issued">17,178,988</span> 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$ <span id="xdx_90F_ecustom--OtherInvestment_c20200820__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_pn3n3" title="Other investments">5,734</span> recorded as &#8220;Other
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<p id="xdx_8AF_zTdN9scyH2l3" style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907194847792">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Investment properties<br></strong></div></th>
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<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"><b>&#160;</b></p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, the market value of
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for investment property.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2022-en-r&amp;doctype=Standard&amp;dita_xref=IAS40_g74-79__IAS40_g74-79_TI<br> -URIDate 2022-03-24<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907194848080">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Contract assets<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 42.55pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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are located in the municipalities of S&#227;o Paulo, S&#227;o Bernardo do Campo and Praia Grande, in the amounts of
R$&#160;2,267 million, R$&#160;181 million and R$&#160;134 million, respectively.</span></td></tr></table>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 42.55pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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are located in the municipalities of S&#227;o Paulo, Praia Grande and S&#227;o Bernardo do Campo, in the amounts of R$ 2,640 million,
R$&#160;619 million and R$&#160;324 million, respectively. </span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 42.55pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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municipalities of S&#227;o Paulo, Franca and S&#227;o Bernardo do Campo, in the amounts of R$ 2,830 million, R$&#160;324 million and
R$&#160;262 million, respectively.</span></td></tr></table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 0.5in">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, contract assets include leases
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="width: 35%; font-size: 12pt; text-align: justify">&#160;</td><td style="width: 2%; font-size: 12pt">&#160;</td>
    <td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 9%; font-size: 12pt; text-align: right">&#160;</td><td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 12pt">&#160;</td>
    <td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 9%; font-size: 12pt; text-align: right">&#160;</td><td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 12pt">&#160;</td>
    <td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 9%; font-size: 12pt; text-align: right">&#160;</td><td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 12pt">&#160;</td>
    <td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 9%; font-size: 12pt; text-align: right">&#160;</td><td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 12pt">&#160;</td>
    <td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 9%; font-size: 12pt; text-align: right">&#160;</td><td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 2.5pt">Total contract assets</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--ContractAssets_iS_pn3n3_c20210101__20211231_zdQdQSVyOaYc" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets, beginning">7,969,164</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98E_ecustom--ContractAssetTransfers_pn3n3_c20210101__20211231_z8NEnZGjkY5g" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers">2,412</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98E_ecustom--ContractAssetTransfersOfWorksToIntangibleAssets_pn3n3_c20210101__20211231_zvF49iSwFpZ6" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers of works to intangible assets">(4,181,263</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--ContractAssets_iE_pn3n3_c20210101__20211231_zkhS6hIGpZI6" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets, ending">8,550,102</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2019</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Transfers</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Transfers of works to intangible assets</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="width: 35%; font-size: 12pt; text-align: justify">&#160;</td><td style="width: 2%; font-size: 12pt">&#160;</td>
    <td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 9%; font-size: 12pt; text-align: right">&#160;</td><td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 12pt">&#160;</td>
    <td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 9%; font-size: 12pt; text-align: right">&#160;</td><td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 12pt">&#160;</td>
    <td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 9%; font-size: 12pt; text-align: right">&#160;</td><td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 12pt">&#160;</td>
    <td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 9%; font-size: 12pt; text-align: right">&#160;</td><td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 2%; font-size: 12pt">&#160;</td>
    <td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td><td style="width: 9%; font-size: 12pt; text-align: right">&#160;</td><td style="width: 1%; font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 2.5pt">Total contract assets</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--ContractAssets_iS_pn3n3_c20200101__20201231_zdHEET93SBqi" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets, beginning">7,617,714</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_989_ecustom--AdditionsToContractAssets_pn3n3_c20200101__20201231_zrXlTcWnYhai" style="border-bottom: Black 2.5pt double; text-align: right" title="Additions">3,984,158</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_988_ecustom--ContractAssetTransfers_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers">55,706</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_980_ecustom--ContractAssetTransfersOfWorksToIntangibleAssets_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers of works to intangible assets">(3,688,414</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--ContractAssets_iE_pn3n3_c20200101__20201231_z1yhITUYLBSi" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets, ending">7,969,164</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8AE_zgSEPbBqyj9l" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Capitalization
of interest and other finance charges</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">In 2022, the Company capitalized interest and inflation
adjustment, including related foreign currency exchange effects in the contract asset, totaling R$ <span id="xdx_90E_ecustom--ForeignCurrencyExchangeEffectsInContractAsset_pn3n3_c20220101__20221231_zAfsNMnHhuG9" title="foreign currency exchange effects in the contract asset">622,803</span> (R$ <span id="xdx_90A_ecustom--ForeignCurrencyExchangeEffectsInContractAsset_pn3n3_c20210101__20211231_zYFxsxo32LI6" title="foreign currency exchange effects in the contract asset">300,792</span> in 2021 and R$
<span id="xdx_907_ecustom--ForeignCurrencyExchangeEffectsInContractAsset_pn3n3_c20200101__20201231_zCK1CMGQ0wEj" title="foreign currency exchange effects in the contract asset">238,330</span> in 2020) during the construction period.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b) Construction margin</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company is primarily responsible for the construction
and installation of the concession infrastructure related to the concession, using own efforts or hiring outsourcing services, receiving
the risks and benefits. Accordingly, the Company recognizes revenue from construction service corresponding to the cost of construction
increased by gross margin.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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 2022 and 2021 the margin was 2.3%.</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Construction margin for 2022, 2021 and 2020 were R$ <span id="xdx_907_eifrs-full--ConstructionInProgress_iI_pn3n3_c20221231_z1sFnBgMmjFc" title="Construction margin">109,369</span>,
R$ <span id="xdx_90C_eifrs-full--ConstructionInProgress_iI_pn3n3_c20211231_z4IUKQhgCrgk" title="Construction margin">98,402</span> and R$ <span id="xdx_906_eifrs-full--ConstructionInProgress_iI_pn3n3_c20201231_zJUQIXT3lJJl" title="Construction margin">86,477</span>, respectively.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Expropriations</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The costs of such expropriations are recorded in contract
assets during construction. In 2022 and 2021, the total referring to expropriations was R$ <span id="xdx_903_ecustom--ContractAssets2_iI_pn3n3_c20221231_zuQofTCWXJE6" title="Contracts assets">62,599</span> and R$ <span id="xdx_902_ecustom--ContractAssets2_iI_pn3n3_c20211231_zK3EnTk1PjH9" title="Contracts assets">67,714</span>, respectively.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</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_ContractAssetsAbstract">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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> 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_ifrs-full_ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The explanation of the significant changes in the contract assets and the contract liabilities. [Refer: Contract assets; Contract liabilities]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 118<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_118&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory</td>
</tr>
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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>
<td>dtr-types:textBlockItemType</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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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907191550832">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible assets<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IntangibleAssetsAbstract', window );"><strong>Intangible Assets</strong></a></td>
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<td style="width: 0.5in"><b>15</b></td><td style="text-align: justify"><b><span id="xdx_824_zLQaz5BV7qKf">Intangible assets</span></b></td></tr></table>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Statement
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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: 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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  </table>

<p id="xdx_8AC_zi6yUlj6rgza" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Changes</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>





<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SumamryOfChangesInIntangibleAssetsTableTextBlock_pn3n3_zWZ5sQlILBm" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details 1)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 3.5pt"><span id="xdx_8BC_z6uH3r5kvbM9" style="display: none">The obligations assumed by the Company as of December 31, 2021 and 2020 are shown in the table below</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 3.5pt">Intangible right arising from:</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 37%; text-align: justify; padding-left: 3.5pt">Concession agreements &#8211; equity value (*)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zqgt3vxTp0cb" style="width: 5%; text-align: right" title="Intangible assets, beginning">491,057</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zkGbyi3dDzs" style="width: 5%; text-align: right" title="Amortization">(18,638</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zWAv1h1lA462" style="width: 5%; text-align: right" title="Intangible assets, ending">499,326</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Write-offs and disposals">(9</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Amortization">(111,410</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zh1Orp2MMRx7" style="text-align: right" title="Intangible assets, ending">652,039</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 3.5pt">Program contracts (*)</td><td>&#160;</td>
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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: 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 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zO4PrDrQiRia" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"><span style="-sec-ix-hidden: xdx2ixbrl2643">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zM4EVzkcPhle" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"><span style="-sec-ix-hidden: xdx2ixbrl2647">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zrtDUAZMtkEf" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, ending">26,148</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt">Total</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Additions">75,400</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfer of contract assets">5,179,364</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers">(4,751</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals">(9,054</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization">(2,423,922</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231_zDjoCpUrKoTe" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, ending">39,320,871</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0B_zl6FDWc9UqPh" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
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</table>


<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

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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="text-align: left">&#160;</td><td id="xdx_986_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zbBT5jHcBOtj" style="text-align: right" title="Intangible assets, beginning">1,370,923</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Amortization">(52,966</td><td style="text-align: left">)</td><td>&#160;</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="text-align: left">&#160;</td><td id="xdx_98A_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_z5Qgoyj3FyO2" style="text-align: right" title="Intangible assets, beginning">540,625</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Transfer of contract assets">155,748</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F06_zcnEXRcMZMGg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
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</table>


<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>




<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 6.5pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</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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  <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="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Write-offs and disposals">(9,990</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Amortization">(888,120</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zxPd5zgTb5x4" style="text-align: right" title="Intangible assets, ending">14,872,604</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zJUGIRdSgZ66" style="text-align: right" title="Intangible assets, beginning">471,706</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Additions"><span style="-sec-ix-hidden: xdx2ixbrl2885">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--ContractRenewalOfConcessionsArrengements_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Contract renewal"><span style="-sec-ix-hidden: xdx2ixbrl2887">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Transfer of contract assets">70,016</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Transfers">78,169</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Write-offs and disposals"><span style="-sec-ix-hidden: xdx2ixbrl2893">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Amortization">(79,266</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zTZ2WFAA1o9j" style="text-align: right" title="Intangible assets, ending">540,625</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 7pt; text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt">Right of use &#8211; Other assets</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zYgiF5B9coP9" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, beginning">70,698</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Additions">28,549</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--ContractRenewalOfConcessionsArrengements_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Contract renewal"><span style="-sec-ix-hidden: xdx2ixbrl2903">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfer of contract assets"><span style="-sec-ix-hidden: xdx2ixbrl2905">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"><span style="-sec-ix-hidden: xdx2ixbrl2907">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zFOLMZXp1b6l" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, ending">42,676</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 7pt; text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt">Total</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Additions">411,285</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--ContractRenewalOfConcessionsArrengements_pn3n3_c20200101__20201231_zkamiHA97fZ" style="border-bottom: Black 1pt solid; text-align: right" title="Contract renewal"><span style="-sec-ix-hidden: xdx2ixbrl2919">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20200101__20201231_zsSNRTBXOpz4" style="border-bottom: Black 1pt solid; text-align: right" title="Transfer of contract assets">3,688,414</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231_zmstEnlpdNF" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers">2,991</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231_zuIqfC0eUmNh" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals">(16,313</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231_zLBYSujyyyA5" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization">(2,006,249</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231_zAsaBlQBbkBb" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, ending">34,405,575</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0C_zvwHYRiMCo2d" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
  <td id="xdx_F19_zmd8SrzK3Z9c" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">As of December 31, 2020, intangible assets include leases recognized before December 31, 2018 in accordance with IAS 17 amounting to
R$ <span id="xdx_90F_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_zZdNUlkHRbV4" title="Right of use">269,561</span> - R$ <span id="xdx_903_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_zBvq2qahKJ06" title="Right of use">76,454</span> recognized as concession agreements &#8211; equity value and R$ <span id="xdx_906_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_zFiTYpXG9Lx3" title="Right of use">193,107</span> recognized as program contracts (R$ <span id="xdx_901_eifrs-full--RightofuseAssets_iI_pn3n3_c20191231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_z96yf25Vxaud" title="Right of use">292,824</span>
as of December 31, 2019 &#8211; R$ <span id="xdx_90F_eifrs-full--RightofuseAssets_iI_pn3n3_c20191231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_zJxL8ZHuhgm2" title="Right of use">87,266</span> recognized as concession agreements &#8211; equity value and R$ <span id="xdx_90B_eifrs-full--RightofuseAssets_iI_pn3n3_c20191231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_zvCzdD9B2Ii2" title="Right of use">205,558</span> recognized as program
contracts).</td></tr>
</table>


<p id="xdx_8AD_ziKQtMLJ8cZe" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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. 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Intangible
arising from concession agreements</b></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/105% Georgia, Times, 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 3.9 (a)). The agreements provide for the return of the assets to the granting
authority at the end of the concession period.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.2pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, the Company operated
in <span id="xdx_903_ecustom--NumberOfMunicipalitie_uMunicipalities_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoPauloMember_z3T5RwIle252" title="Number of municipalities"><span id="xdx_901_ecustom--NumberOfMunicipalitie_uMunicipalities_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoPauloMember_zYRiWCsJBtb4" title="Number of municipalities">375</span></span> municipalities in the State of S&#227;o Paulo (<span id="xdx_90B_ecustom--NumberOfMunicipalitie_uMunicipalities_c20190101__20191231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoPauloMember_zHcPntvbRan3" title="Number of municipalities">372</span> 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;, 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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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).</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Intangible rights arising from concession agreements
include:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">(i) Concession agreements
&#8211; equity value</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">(ii)
Concession agreements &#8211; economic value</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 "concession agreements" and amortized over the period of the related concession (usually 30 years). As of December 31, 2022
and 2021 there were no amounts pending related to these payments to the municipalities.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">(iii) Program contracts</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">(iv) Program contracts
- Commitments</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, the amounts not yet
disbursed were recorded under &#8220;program contract commitments&#8221;, in current liabilities, totaling R$&#160;<span id="xdx_90C_eifrs-full--CurrentContractLiabilities_c20221231_pn3n3" title="Program contracts commitments, current">100,188</span> and R$&#160;<span id="xdx_901_eifrs-full--CurrentContractLiabilities_iI_pn3n3_c20211231_zQSczRFTPfte" title="Program contracts commitments, current">77,652</span>,
respectively, and in noncurrent liabilities, totaling R$&#160;<span id="xdx_90D_eifrs-full--NoncurrentContractLiabilities_c20221231_pn3n3" title="Program contracts commitments, noncurrent">12,197</span> and R$&#160;<span id="xdx_906_eifrs-full--NoncurrentContractLiabilities_iI_pn3n3_c20211231_zKJJFtKPQG36" title="Program contracts commitments, noncurrent">44,995</span>, respectively.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify">(v) Services agreement
with the Municipality of S&#227;o Paulo</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#227;o Paulo (&#8220;ARSESP&#8221;)
are the consenting and intervening parties, whose main aspects are the following:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#8217;s operations in the metropolitan region of S&#227;o
Paulo;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#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;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 <span id="xdx_90C_ecustom--PercentageOfRevenue_pip0_dp_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoPauloMember_z1gzTulZ91ib" title="Percentage of revenue">7.5</span>% 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;</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#227;o Paulo State Government to analyze, among other things, methods to reduce the impact on
consumers.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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 and SABESP.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On May 9, 2018, ARSESP announced the final result of
the Second Ordinary Tariff Revision and, as of this revision cycle, ARSESP has been passing-on on the tariffs up to 4% of municipal revenue,
which is transferred from SABESP to the Municipal Fund for Environmental Sanitation and Infrastructure legally created. Under the Second
Ordinary Tariff Revision, concluded in May 2018, the only contract providing for that transfer and meeting the requirements of ARSESP
was the one executed with the municipality of S&#227;o Paulo. Accordingly, 4% of the funds transferred to the Municipal Fund for Environmental
Sanitation and Infrastructure of S&#227;o Paulo were passed-on to the tariffs of the tariff cycle ended in April 2021.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Municipal Government of S&#227;o Paulo and the
Company have not reached an agreement to define the percentage of the Municipal Fund for Environmental Sanitation and Infrastructure transfer
to the tariffs charged by the Company in the Municipality of S&#227;o Paulo, which led to the filing by the municipality claiming the
percentage provided for in the contract between the parties. The municipality required the suspension of the lawsuit and SABESP has not yet been summoned.</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">At the time of execution of the agreement, the municipality
of S&#227;o Paulo and the Company did not agree to settle the pending financial issues existing, related to the rendering water supply
and sewage services to the properties of the Municipality, and for that reason, the Company filed lawsuits for collection of the aforementioned
amounts, which remain in progress and are recorded under allowance for doubtful accounts.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, the agreement entered
into with the Municipality of S&#227;o Paulo accounted for <span id="xdx_900_ecustom--PercentageOfRevenue_pip0_dp_c20220101__20221231_zYCxv4JmFO2b">45.14</span>%
and <span id="xdx_909_ecustom--PercentageOfRevenue_pip0_dp_c20210101__20211231_zjeRNeqsVlPi">44.45</span>%, respectively, of the Company&#8217;s
sanitation revenue, which ensures legal and property security to SABESP.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Public-Private
Partnership - PPP</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Alto Tiet&#234; Production System </span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#231;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, Times, Serif; margin: 0">&#160;</p>

<p style="font: 12pt Georgia, Times, Serif; margin: 0; text-align: justify"><span style="font-size: 10pt">SABESP monthly transfers funds
from tariffs collected for services provided to the SPE CAB Sistema Produtor Alto Tiet&#234; </span><span style="font-size: 9pt">S/A</span><span style="font-size: 10pt">,
in the amount of R$ <span id="xdx_906_ecustom--MonthlyRemuneration_iI_pn3n3_c20221231_zVe07ZoxJUv4" title="Monthly remuneration plus any interests and charges">14,299</span>, 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.</span></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">S&#227;o Louren&#231;o Production System</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The works started in April 2014 and The S&#227;o Louren&#231;o
Production System (SPSL) PPP started operating on July 10, 2018.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#227;o Louren&#231;o S/A, in the amount
of R$ <span id="xdx_909_ecustom--MonthlyRemunerations_iI_pn3n3_c20221231_zGEsp6wNGFDj" title="Monthly remuneration plus any interests and charges">40,024</span>, 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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Intangible assets were accrued based on the physical
evolution of the works, with the Public-Private Partnership accounts being the corresponding entries in liabilities.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The discount rates used in the agreements of the Public-Private
Partnerships Alto Tiet&#234; and S&#227;o Louren&#231;o are <span id="xdx_908_ecustom--IntangibleAssetsPhysicalEvolutionOfContructionDiscountRate_pip0_dp_c20220101__20221231_zx4gvlaMtbw8" title="Intangible assets, discount rate for adjustment - PPP">8.20</span>% and <span id="xdx_906_ecustom--IntangibleAssetsPhysicalEvolutionOfContructionDiscountRate_pip0_dp_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_z50e6GG90aMb" title="Intangible assets, discount rate for adjustment - PPP">7.80</span>% p.a., respectively, for the calculation of the present
value adjustment.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The amounts recorded in intangible assets are shown in
the table below:</p>




<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfIntangibleAssetsRecordedTableTextBlock_pn3n3_zTE3U7fxfGS" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details 2)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify"><span id="xdx_8B2_z5HfMzQauVT7" style="display: none">Intangible assets</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right" title="Intangible assets">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right" title="Intangible assets">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<p id="xdx_8A4_zx9ZPZvABNM1" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The obligations assumed by the Company as of December
31, 2022 and 2021 are shown in the table below:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfLiabilitiesAssumedTableTextBlock_pn3n3_zHD1nvxOaqH7" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details 3)">
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_985_ecustom--PublicPrivatePartnershipCurrent_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_zap8I1GXJgki" style="width: 6%; text-align: right" title="Current liabilities">69,442</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_988_ecustom--PublicPrivatePartnershipNoncurrent_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_zSWDuYfsJM6b" style="width: 6%; text-align: right" title="Noncurrent liabilities">102,873</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_985_ecustom--PublicPrivatePartnershipLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_zxE7VNRtWJ1c" style="width: 6%; text-align: right" title="Total liabilities">172,315</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_ecustom--PublicPrivatePartnershipCurrent_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current liabilities">130,631</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--PublicPrivatePartnershipNoncurrent_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent liabilities">2,700,123</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--PublicPrivatePartnershipCurrent_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_zY1raP79Rqdb" style="border-bottom: Black 1pt solid; text-align: right" title="Current liabilities">73,315</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--PublicPrivatePartnershipNoncurrent_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_zDUY2OrDrbL2" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent liabilities">2,814,555</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--PublicPrivatePartnershipLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_zr4NWKewKmKl" style="border-bottom: Black 1pt solid; text-align: right" title="Total liabilities">2,887,870</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt">Total</td><td>&#160;</td>
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  </table>

<p id="xdx_8AB_z54UAXCHQu3c" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(e) Amortization of intangible assets</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The amortization average rate totaled <span id="xdx_908_ecustom--AmortizationAverageRate_pip0_dp_c20220101__20221231_zbJkibEkjRl7" title="Amortization average rate">5.2</span>% as of December
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(f) Right of use</b></p>







<table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfRightOfUseTableTextBlock_pn3n3_zovXMBogCh88" style="font: 10pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details 4)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; text-align: justify; padding-left: 3.5pt"><span id="xdx_8BD_zDJiGPqP3x6g" style="display: none">Right of use</span></td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</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-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</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)">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt">&#160;&#160;&#160;&#160;&#160;&#160;Accumulated amortization</td><td style="padding-bottom: 1pt">&#160;</td>
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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: 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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt">&#160;</td><td style="font-size: 0.5pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 0.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 0.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 0.5pt; text-align: left">&#160;</td><td style="font-size: 0.5pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 0.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 0.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 0.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt">Right of use</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231_zaBQFxVaQWsh" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use">626,427</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify; padding-left: 3.5pt">&#160;</td><td style="font-size: 1pt">&#160;</td>
    <td style="font-size: 1pt; text-align: left">&#160;</td><td style="font-size: 1pt; text-align: right">&#160;</td><td style="font-size: 1pt; text-align: left">&#160;</td><td style="font-size: 1pt">&#160;</td>
    <td style="font-size: 1pt; text-align: left">&#160;</td><td style="font-size: 1pt; text-align: right">&#160;</td><td style="font-size: 1pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F03_zcCEbOfuZOYi" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
  <td id="xdx_F16_ztHUNa3IEsmc" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">From January to December 2022, costs and accumulated amortization totaling R$ <span id="xdx_90E_ecustom--RightsOfUseWereWrittenOff_c20220101__20221231_pn3n3" title="Rights of use were written off">44,976</span>, referring to expired rights of use, were written
off (from January to December 2021 &#8211; R$ <span id="xdx_906_ecustom--RightsOfUseWereWrittenOff_pn3n3_c20210101__20211231_z5OEUkpyr706" title="Rights of use were written off">108,406</span>).</td></tr>
</table>


<p id="xdx_8A8_zQuciIjtdK1k" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span 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.</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The table below shows the impact in the income statements:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfIncomeStatementImpactTableTextBlock_pn3n3_z3E3xxsIscGl" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details 5)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt"><span id="xdx_8B5_zZPuVSHMZ0Bf" style="display: none">The table below shows the impact in the income statements</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_494_20220101__20221231_zEmfeepr9aVf" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_497_20210101__20211231_z7aBX45Jpdu7" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_49D_20200101__20201231_z6JylsLdPwK2" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td colspan="13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Impact in the income statement</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2020</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_403_eifrs-full--DepreciationRightofuseAssets_iN_di_zdQ8hKeI4sPk" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 46%; text-align: left; padding-left: 3.5pt">Right-of-use amortization</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right">(105,551</td><td style="width: 1%; text-align: left">)</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right">(75,041</td><td style="width: 1%; text-align: left">)</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right">(79,834</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr id="xdx_400_eifrs-full--InterestExpenseOnLeaseLiabilities_iN_di_zXvv9MGL1ZU3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt">Financial result &#8211; interest expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(72,050</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(68,730</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(62,956</td><td style="text-align: left">)</td></tr>
  <tr id="xdx_40C_eifrs-full--ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_iN_di_zeTrL1OO8BFg" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">Short-term and low-value lease expenses</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(25,365</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(22,467</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(13,845</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_408_ecustom--EffectOfNewAccountingStandardOnProfitLoss_zJWxZzymCeic" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 3.5pt">Decrease of the income of the year</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">(202,966</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">(166,238</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">(156,635</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p id="xdx_8A2_zHkUogaGmZak" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(g) Performance Agreements</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, 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&#8217;s cost, as it has better performance and, consequently, generates additional future economic benefits
for the Company.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, the accounting balances
of these agreements recorded in contract asset were R$&#160;<span id="xdx_904_eifrs-full--ContractAssets_c20221231__custom--TypeOfAgreementAxis__custom--PerformanceAgreementsMember_pn3n3" title="Contract asset">138,550</span> and R$&#160;<span id="xdx_904_eifrs-full--ContractAssets_iI_pn3n3_c20211231__custom--TypeOfAgreementAxis__custom--PerformanceAgreementsMember_zNpTFdIAg6ki" title="Contract asset">737,657</span>, and in intangible assets they totaled R$&#160;<span id="xdx_902_eifrs-full--IntangibleAssetsOtherThanGoodwill_c20221231__custom--TypeOfAgreementAxis__custom--PerformanceAgreementsMember_pn3n3" title="Intangible assets">2,126,106</span>
and R$&#160;<span id="xdx_904_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__custom--TypeOfAgreementAxis__custom--PerformanceAgreementsMember_zuWsichGQJJ8" title="Intangible assets">871,488</span>, respectively<span style="letter-spacing: -0.05pt">.</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></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_DisclosureOfServiceConcessionArrangementsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for service concession arrangements.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Section Consensus<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=SIC&amp;num=29&amp;code=ifrs-tx-2022-en-r&amp;doctype=Standard&amp;dita_xref=SIC29_g6-7__SIC29_g6-7_TI<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfServiceConcessionArrangementsExplanatory</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>dtr-types:textBlockItemType</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>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188890752">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Property, plant and equipment<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, plant and equipment [abstract]</strong></a></td>
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<td style="width: 0.5in"><b>16</b></td><td style="text-align: justify"><b><span id="xdx_829_zGwlXjxvvAuf">Property, plant and equipment </span></b></td></tr></table>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Statement
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<p id="xdx_8AD_zuInKHBt1lO7" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Changes</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>







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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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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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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

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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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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

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  <tr style="vertical-align: bottom; background-color: White">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for property, plant and equipment.</p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Borrowings and financing<br></strong></div></th>
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    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_z7Ge7cacura8" style="text-align: right" title="Noncurrent">101,982</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_z90zNpEAgkTg" style="text-align: right" title="Total">204,234</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;18th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_pn3n3" style="text-align: right" title="Current">49,937</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent">45,649</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_pn3n3" style="text-align: right" title="Total">95,586</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_zbwloHCHihPh" style="text-align: right" title="Current">48,479</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_zwidbplE2Xm7" style="text-align: right" title="Noncurrent">92,677</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_zlxOng6ytTN4" style="text-align: right" title="Total">141,156</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;21st issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zWWmxrY7Yoy" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zs9PLPZWc2z5" style="text-align: right" title="Noncurrent">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zU89I0aBMSS5" style="text-align: right" title="Total">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zWktHimr59c8" style="text-align: right" title="Current">174,849</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zzKVeiODIcg6" style="text-align: right" title="Noncurrent">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_znPrPJCFGaab" style="text-align: right" title="Total">174,849</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;22nd issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_pn3n3" style="text-align: right" title="Current">199,901</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent">326,433</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_pn3n3" style="text-align: right" title="Total">526,334</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_zPduumJkPclb" style="text-align: right" title="Current">200,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_zJdJ9djU2Rp9" style="text-align: right" title="Noncurrent">508,530</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_zeS3Om8W7cn2" style="text-align: right" title="Total">708,530</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;23rd issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zE8tzpUqcaxd" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent">864,910</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_pn3n3" style="text-align: right" title="Total">864,910</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zdVGcFZwwkrk" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zsoRjYxvSD38" style="text-align: right" title="Noncurrent">864,776</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zgfBlIdPDZ9e" style="text-align: right" title="Total">864,776</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;24th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_z69SIzFmW8ik" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent">488,478</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_pn3n3" style="text-align: right" title="Total">488,478</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_z0dxFU2GErAg" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_zChWgPugZFh9" style="text-align: right" title="Noncurrent">461,350</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_zi2OiLAV1UZf" style="text-align: right" title="Total">461,350</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;26th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zdxRQKiNtL05" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent">1,239,645</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_pn3n3" style="text-align: right" title="Total">1,239,645</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zFM7K86uBPw2" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zujjEKOlEht" style="text-align: right" title="Noncurrent">1,168,317</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zQxKpZ6KLLt1" style="text-align: right" title="Total">1,168,317</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;27th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_pn3n3" style="text-align: right" title="Current">299,614</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent">698,339</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_pn3n3" style="text-align: right" title="Total">997,953</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_zpVSmFJ11Nx2" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_zUheSuyWhMa4" style="text-align: right" title="Noncurrent">997,433</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_zliFr9DV27xk" style="text-align: right" title="Total">997,433</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;28th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_znUzRWK6jiwg" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent">1,197,756</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_pn3n3" style="text-align: right" title="Total">1,197,756</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_zQ5N3Xv5DVhk" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_z3qhrXZc94gf" style="text-align: right" title="Noncurrent">1,197,395</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_zdjAIXmA3Mrj" style="text-align: right" title="Total">1,197,395</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;29th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_zmTFCvIEV5h5" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent">1,275,295</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_pn3n3" style="text-align: right" title="Total">1,275,295</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_z6wfrtusDE8d" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zNEuKNRR6VOi" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_z5bghjjtJVx6" style="text-align: right" title="Total">998,110</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zy7TpWfZucb7" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_z45M76XcPSO8" style="text-align: right" title="Noncurrent">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zGFyqszOlHnc" style="text-align: right" title="Total">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;Brazilian Federal Savings Bank</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="Current">99,767</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="Noncurrent">1,422,145</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_z8ueNp5U9G99" style="text-align: right" title="Current">98,784</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_zt9SkhNGYvlc" style="text-align: right" title="Noncurrent">1,380,170</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_zHmgDaSUg82k" style="text-align: right" title="Total">1,478,954</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;Brazilian Development Bank - BNDES PAC</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_pn3n3" style="text-align: right" title="Current">6,736</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_zClquetWxrNg" style="text-align: right" title="Noncurrent">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_pn3n3" style="text-align: right" title="Total">6,736</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_zO274cINh1B8" style="text-align: right" title="Current">13,394</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_z2DbpkJvhogk" style="text-align: right" title="Noncurrent">6,665</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_z7yoszDwEiX4" style="text-align: right" title="Total">20,059</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;Brazilian Development Bank - BNDES PAC II 9751</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_pn3n3" style="text-align: right" title="Current">7,214</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_pn3n3" style="text-align: right" title="Noncurrent">23,344</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_pn3n3" style="text-align: right" title="Total">30,558</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_zHbMNRrGKlC6" style="text-align: right" title="Current">7,161</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_zJtehN746Oul" style="text-align: right" title="Noncurrent">30,308</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_zKU1QVuXzavf" style="text-align: right" title="Total">37,469</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;Brazilian Development Bank - BNDES PAC II 9752</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_pn3n3" style="text-align: right" title="Current">4,887</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_pn3n3" style="text-align: right" title="Noncurrent">15,884</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_pn3n3" style="text-align: right" title="Total">20,771</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_zaBv2fQ3XTW9" style="text-align: right" title="Current">4,851</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_z5dnvD4RSsg7" style="text-align: right" title="Noncurrent">20,619</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_zub9soHt78Bi" style="text-align: right" title="Total">25,470</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;Brazilian Development Bank - BNDES ONDA LIMPA</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_pn3n3" style="text-align: right" title="Current">26,949</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_pn3n3" style="text-align: right" title="Noncurrent">33,617</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_pn3n3" style="text-align: right" title="Total">60,566</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zpafc6vW154l" style="text-align: right" title="Current">26,751</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zPdG3bFtKFN8" style="text-align: right" title="Noncurrent">60,089</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zSbMiR1DAdR1" style="text-align: right" title="Total">86,840</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;Brazilian Development Bank - BNDES TIET&#202; III</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_pn3n3" style="text-align: right" title="Current">154,437</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_pn3n3" style="text-align: right" title="Noncurrent">656,264</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_pn3n3" style="text-align: right" title="Total">810,701</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_zlmlPZTElWIi" style="text-align: right" title="Current">117,593</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_zQEuGYysx9O3" style="text-align: right" title="Noncurrent">617,251</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_zSCuSprQy9dl" style="text-align: right" title="Total">734,844</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;Brazilian Development Bank - BNDES 2015</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_pn3n3" style="text-align: right" title="Current">33,807</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_pn3n3" style="text-align: right" title="Noncurrent">390,127</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_pn3n3" style="text-align: right" title="Total">423,934</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_zk5l7jSDFveb" style="text-align: right" title="Current">33,558</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_zSo5oXLpcmtf" style="text-align: right" title="Noncurrent">420,685</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_zxZApFBpXAic" style="text-align: right" title="Total">454,243</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;Brazilian Development Bank - BNDES 2014</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_pn3n3" style="text-align: right" title="Current">6,572</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_pn3n3" style="text-align: right" title="Noncurrent">16,525</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_pn3n3" style="text-align: right" title="Total">23,097</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  </table>






<table cellpadding="0" cellspacing="0" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 40%; text-align: left">&#160;Inter-American Development Bank - BID 2202</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_pn3n3" style="width: 6%; text-align: right" title="Current">181,349</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_pn3n3" style="width: 6%; text-align: right" title="Noncurrent">2,164,009</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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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="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zslRzK8g6eK1" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zjmXVpc0bRZk" style="text-align: right" title="Noncurrent">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;International Finance Corporation - IFC</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--LongtermBorrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_ziQPOVHs6AGi" style="text-align: right" title="Noncurrent">670,996</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zSe2aMRXViOc" style="text-align: right" title="Total">750,996</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zmCKSk8D40Ub" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_z13F8hQ7EqO1" style="text-align: right" title="Noncurrent">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zb2PkU6U19K4" style="text-align: right" title="Total">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;Leases (Concession Agreements, Program Contracts and Contract Assets)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="Current">44,453</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="Noncurrent">313,391</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="Total">357,844</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zRnRIdluk0X4" style="text-align: right" title="Current">36,640</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_znXA9ht5YiHi" style="text-align: right" title="Noncurrent">360,671</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zAJn75qbs4jh" style="text-align: right" title="Total">397,311</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Current">72,109</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Noncurrent">29,265</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Total">101,374</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zoUpgttGWTA5" style="text-align: right" title="Current">69,306</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zRZ6T4zgKCJg" style="text-align: right" title="Noncurrent">56,663</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zc6X3IWFwRL8" style="text-align: right" title="Total">125,969</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td>&#160;Other</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember_pn3n3" style="text-align: right" title="Current">6,241</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember_pn3n3" style="text-align: right" title="Noncurrent">5,867</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember_pn3n3" style="text-align: right" title="Total">12,108</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember_zNaEt0D5n1Mi" style="text-align: right" title="Current">4,790</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember_znqBbmEKNeK6" style="text-align: right" title="Noncurrent">9,274</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember_zaihiO9edpEi" style="text-align: right" title="Total">14,064</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt">&#160;Interest and charges</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current">417,878</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zAVdKXOtfEsi" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total">417,878</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zM6lNyrdGZS3" style="border-bottom: Black 1pt solid; text-align: right" title="Current">239,581</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zivXLPN7wlJ" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zgtxTJgP9ul2" style="border-bottom: Black 1pt solid; text-align: right" title="Total">239,581</td><td style="padding-bottom: 1pt; text-align: left">&#160;</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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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</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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    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID12121Member_zI4nHNsvr3h5" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</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="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member_pn3n3" style="text-align: right" title="Noncurrent">273,610</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member_pn3n3" style="text-align: right" title="Total">319,212</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member_z7N1BuNAFJwf" style="text-align: right" title="Current">55,858</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;JICA 18 &#8211; &#165;7,253,120 thousand (&#165;8,289,280 thousand in December 2021)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_pn3n3" style="text-align: right" title="Noncurrent">245,865</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_z6NSc3a1jGNe" style="text-align: right" title="Current">50,223</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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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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  <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)">
    <td style="font-size: 12pt; padding-left: 3.5pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  </table>

<p id="xdx_8A3_z9l05pVevdUj" style="margin-top: 0; margin-bottom: 0">&#160;</p>






<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="font: 7pt Georgia, Times, Serif; margin: 2.4pt 0"><i>&#160;</i></p>
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    <p style="font: 7pt/110% Georgia, Times, Serif; margin: 2.4pt 0">As of December 31, 2022, the Company did not have balances of borrowings
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  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt">&#160;</td></tr>
  </table>





<table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfBorrowingsTermsTableTextBlock_pn3n3_zVQASGfZ9u44" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Borrowings and financing (Details 1)">
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    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span id="xdx_8B3_zefQnZ9xoFm8" style="display: none">Schedule of borrowings terms</span></td>
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    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
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  <tr style="vertical-align: bottom">
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  <tr>
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  <tr style="background-color: White">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">14th issue debentures</span></td>
    <td id="xdx_982_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_988_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2022</span></td>
    <td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TJLP +1.92% (Series 1 and 3) and 9.19% (Series 2)</span></td>
    <td id="xdx_985_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">IPCA (Series 2)</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">17th issue debentures</span></td>
    <td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2023</span></td>
    <td id="xdx_985_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI +0.75% (Series 1) and 4.5% (Series 2) and 4.75% (Series 3)</span></td>
    <td id="xdx_987_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">IPCA (Series 2 and 3)</span></td></tr>
  <tr style="background-color: White">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">18th issue debentures</span></td>
    <td id="xdx_987_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_98B_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2024</span></td>
    <td id="xdx_989_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TJLP + 1.92 % (Series 1 and 3) and 8.25% (Series 2)</span></td>
    <td id="xdx_98B_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">IPCA (Series 2)</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">21st issue debentures</span></td>
    <td id="xdx_987_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_989_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2022</span></td>
    <td id="xdx_982_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI + 0.60% e CDI+ 0.90%</span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">22nd issue debentures</span></td>
    <td id="xdx_984_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2025</span></td>
    <td id="xdx_98E_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI +0.58% (Series 1) and CDI + 0.90% (Series 2) and 6.0% (Series 3)</span></td>
    <td id="xdx_988_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">IPCA (Series 3)</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">23rd issue debentures</span></td>
    <td id="xdx_981_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_98F_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2027</span></td>
    <td id="xdx_980_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI +0.49% (Series 1) and CDI + 0.63% (Series 2)</span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">24th issue debentures</span></td>
    <td id="xdx_98E_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_982_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2029</span></td>
    <td id="xdx_98B_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_z3qNz4M9c8Ge" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">3.20% (Series 1) and 3.37% (Series 2)</span></td>
    <td id="xdx_985_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">IPCA (Series 1 and 2)</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">26th issue debentures </span></td>
    <td id="xdx_98C_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2030</span></td>
    <td id="xdx_98A_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">4.65% (series 1) and 4.95% (series 2)</span></td>
    <td id="xdx_984_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">IPCA (series 1 and 2)</span></td></tr>
  <tr style="background-color: White">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">27th issue debentures</span></td>
    <td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySeventhIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_986_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySeventhIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2027</span></td>
    <td id="xdx_987_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySeventhIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI +1.60% (Series 1) and CDI + 1.80% (Series 2) and 2.25% (Series 3)</span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">28th issue debentures</span></td>
    <td id="xdx_98F_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_984_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2028</span></td>
    <td id="xdx_98D_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI +1.20% (Series 1) and CDI + 1.44% (Series 2) and 1.60% (Series 3)</span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">29th issue debentures</span></td>
    <td id="xdx_986_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_988_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2036</span></td>
    <td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI +1.29% (Series 1) and 5.3058% (Series 2) and 5.4478% (Series 3)</span></td>
    <td id="xdx_98A_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">IPCA (series 2 and 3)</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">30th issue debentures</span></td>
    <td id="xdx_987_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zUpAlcSNib9g" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_987_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zlK9KDJMPrf8" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2029</span></td>
    <td id="xdx_98B_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_z1iRCEJp6sPb" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI +1.30% (Series 1) and 1.58% (Series 2) </span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Federal Savings Bank</span></td>
    <td id="xdx_98E_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_985_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2023/2042</span></td>
    <td id="xdx_98A_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">5% to 9.5%</span></td>
    <td id="xdx_984_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TR</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES PAC</span></td>
    <td id="xdx_981_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_985_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2023</span></td>
    <td id="xdx_989_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TJLP+1.82% </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES PAC II 9751</span></td>
    <td id="xdx_985_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_988_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2027</span></td>
    <td id="xdx_98A_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TJLP+1.72% </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES PAC II 9752</span></td>
    <td id="xdx_984_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_98B_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2027</span></td>
    <td id="xdx_98B_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TJLP+1.72% </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  </table>



<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="background-color: White">
    <td style="width: 39%; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES ONDA LIMPA</span></td>
    <td id="xdx_986_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zc1QL4KyJyg6" style="width: 8%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_98F_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zZRKWGGRkCMk" style="width: 6%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2025</span></td>
    <td id="xdx_986_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zstgxp9TxBml" style="width: 31%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TJLP+1.92% </span></td>
    <td style="white-space: nowrap; width: 16%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES TIET&#202; III</span></td>
    <td id="xdx_988_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_98D_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2028</span></td>
    <td id="xdx_982_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TJLP+1.66% </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES 2015</span></td>
    <td id="xdx_982_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2015Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2015Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2035</span></td>
    <td id="xdx_985_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2015Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TJLP+2.18% </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES 2014</span></td>
    <td id="xdx_985_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2026</span></td>
    <td id="xdx_986_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TJLP+1.76% </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Inter-American Development Bank &#8211; BID 2202</span></td>
    <td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Government</span></td>
    <td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2035</span></td>
    <td id="xdx_989_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI+0.86%</span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Inter-American Development Bank &#8211; BID INVEST</span></td>
    <td id="xdx_98C_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_983_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2034</span></td>
    <td id="xdx_98C_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI+1.90% and CDI+2.70%</span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Inter-American Development Bank &#8211; BID INVEST 2022</span></td>
    <td id="xdx_981_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zhCu9NLcE0Ec" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zBRQyYICM8b" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2036</span></td>
    <td id="xdx_986_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zRPUiVKejj6" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI+2.50%</span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">International Finance Corporation &#8211; IFC</span></td>
    <td id="xdx_980_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zs8RzygEYwz6" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_986_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zaTYeCW0ZNO7" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2032</span></td>
    <td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zYrvQLZEPG0d" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI+2.00%</span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">&#160;Leases (Concession Agreements, Program Contracts and Contract Assets)</span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td id="xdx_988_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2035</span></td>
    <td id="xdx_98B_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">7.73% to 10.12% </span></td>
    <td id="xdx_98C_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zmReYRaQTvTf" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">IPC</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">&#160;Leases (Others)</span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td id="xdx_98D_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherLeasesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2027</span></td>
    <td id="xdx_985_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherLeasesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">5.20% to 15.39% </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Other</span></td>
    <td id="xdx_980_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_98D_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2025</span></td>
    <td id="xdx_986_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">3% (FEHIDRO) and TJLP + 1.5% (FINEP)</span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  </table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; width: 39%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0"><b>Foreign currency</b></p></td>
    <td style="white-space: nowrap; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>Guarantees</b></p></td>
    <td style="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>Maturity</b></p></td>
    <td style="width: 30%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>Annual interest rates</b></p></td>
    <td style="width: 17%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>Exchange rate changes</b></p></td></tr>
  <tr>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt">&#160;</td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Inter-American Development Bank - BID 1212 - US$30,834 thousand</span></td>
    <td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Government</span></td>
    <td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2025</span></td>
    <td id="xdx_983_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member_fKCop_zsGldqXXYefj" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">3.31% (*)</span></td>
    <td id="xdx_984_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">US$</span></td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Inter-American Development Bank - BID 4623 - US$74,299 thousand</span></td>
    <td id="xdx_984_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Government</span></td>
    <td id="xdx_98E_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2044</span></td>
    <td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member_fKCop_zU5ydOylosZ2" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">1.12% (*)&#160;&#160;</span></td>
    <td id="xdx_988_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">US$</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">International Bank for Reconstruction and Development &#8211; BIRDs 7662 and 8906 - US$78,197 thousand</span></td>
    <td id="xdx_980_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Government</span></td>
    <td id="xdx_98F_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2034</span></td>
    <td id="xdx_987_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember_fKCop_zE5N7s6kDFa4" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2.85% (*)</span></td>
    <td id="xdx_983_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember_zsIGYx2oPbCh" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">US$</span></td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">JICA 15 &#8211; &#165;8,067,010 thousand </span></td>
    <td id="xdx_989_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Government</span></td>
    <td id="xdx_987_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2029</span></td>
    <td id="xdx_98F_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">1.8% and 2.5%</span></td>
    <td id="xdx_987_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Yen</span></td></tr>
  </table>



<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="background-color: rgb(213,234,234)">
    <td style="width: 39%; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">JICA 18 &#8211; &#165;7,253,120 thousand</span></td>
    <td id="xdx_98A_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_zHW9LGDAhRjb" style="width: 8%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Government</span></td>
    <td id="xdx_985_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_z3pZC2OWuz3e" style="white-space: nowrap; width: 6%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2029</span></td>
    <td id="xdx_98F_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_zCStdZHU29J1" style="white-space: nowrap; width: 30%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">1.8% and 2.5%</span></td>
    <td id="xdx_98B_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_zHkL3214lohd" style="width: 17%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Yen</span></td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">JICA 17&#8211; &#165;3,753,048 thousand</span></td>
    <td id="xdx_98B_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Government</span></td>
    <td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2035</span></td>
    <td id="xdx_98E_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">1.2% and 0.01% </span></td>
    <td id="xdx_981_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Yen</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">JICA 19&#8211; &#165;26,296,011 thousand</span></td>
    <td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Government</span></td>
    <td id="xdx_983_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2037</span></td>
    <td id="xdx_98C_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">1.7% and 0.01% </span></td>
    <td id="xdx_983_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Yen</span></td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">BID 1983AB &#8211; US$7,692 thousand</span></td>
    <td id="xdx_980_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABUS15385ThousandMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">-&#160;</span></td>
    <td id="xdx_98A_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABUS15385ThousandMember" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2023</span></td>
    <td id="xdx_980_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABUS15385ThousandMember_fKCop_zkBfpyWfGD4e" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2.08% to 2.38% (*)</span></td>
    <td id="xdx_980_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABUS15385ThousandMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">US$</span></td></tr>
  </table>
<p style="font: 8pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F07_zSMUXA2wOTvc" style="text-align: left; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
  <td id="xdx_F13_zc8HV4hKvUM2" style="text-align: left; padding-left: 10pt; text-indent: -0.01pt; width: 97%">Rates comprising SOFR + contractually defined spread.</td></tr>
</table>


<p id="xdx_8A9_z2AZP4vLM0e" style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Payment schedule &#8211; book value
as of December 31, 2022</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfBorrowingsPaymentScheduleTableTextBlock_pn3n3_zR65SFr2VVyc" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Borrowings and financing (Details 2)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: center"><span id="xdx_8BC_zZYfwYgPYJnl" style="display: none">Schedule of borrowings payment schedule</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center">2023</td><td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center">2024</td><td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center">2025</td><td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center">2026</td><td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center">2027</td><td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center">2028</td><td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center">TOTAL</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 7pt; font-weight: bold; font-style: italic; text-align: justify">LOCAL CURRENCY</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 28%; text-align: justify">Debentures</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98C_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="2023">739,534</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="2024">1,072,853</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="2025">1,203,451</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="2026">1,082,322</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="2027">1,700,765</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zvU4DWKHHvv8" style="width: 5%; text-align: right" title="2028">644,748</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_980_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zP6rOgHx40xk" style="width: 5%; text-align: right" title="2029 to 2044">1,498,157</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="TOTAL">7,941,830</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="2023">99,767</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="2024">99,270</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="2025">105,476</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="2026">112,071</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="2027">119,068</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_zCjw6nyj9GKa" style="text-align: right" title="2028">126,371</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_zdtIHC9yBkzh" style="text-align: right" title="2029 to 2044">859,889</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="TOTAL">1,521,912</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">BNDES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="2023">240,602</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="2024">233,867</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="2025">213,586</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="2026">203,726</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="2027">191,168</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_z7sSLeZwK9wh" style="text-align: right" title="2028">72,322</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_z5OMgOGL7F09" style="text-align: right" title="2029 to 2044">221,092</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="TOTAL">1,376,363</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">BID 2202</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="2023">181,349</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="2024">181,349</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="2025">181,349</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="2026">181,349</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="2027">181,349</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zLXgfPCaFtr3" style="text-align: right" title="2028">181,349</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zqB6yKngVIUd" style="text-align: right" title="2029 to 2044">1,257,264</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="TOTAL">2,345,358</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="2024">39,550</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="2025">44,300</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="2026">106,390</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="2027">108,728</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zqgeYCHD8Jz4" style="text-align: right" title="2028">143,591</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zqBs0ve3VLqi" style="text-align: right" title="2029 to 2044">411,166</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="TOTAL">891,065</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">BID INVEST 2022</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_z1jUWMrCbxPa" style="text-align: right" title="2024">14,100</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zVqmUS4GX2ti" style="text-align: right" title="2025">38,275</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zQQ48kgx7ZMf" style="text-align: right" title="2026">38,431</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_z4OMaHwThBfc" style="text-align: right" title="2027">38,431</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zmLGM8Y5zXl6" style="text-align: right" title="2028">38,431</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zPSm9bgD70J2" style="text-align: right" title="2029 to 2044">284,417</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsPaymentNet_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zaGnCYEs8Xe5" style="text-align: right" title="TOTAL">466,185</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">IFC</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsPaymentYearThree_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zH1OABA8JfSh" style="text-align: right" title="2023">80,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zNVxlOhNlL77" style="text-align: right" title="2024">80,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_ztOgRLEY3Ajb" style="text-align: right" title="2025">80,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zjyZEBz9HrF2" style="text-align: right" title="2026">80,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zMe1jcbkKfbf" style="text-align: right" title="2027">80,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zWz3rnXPEk56" style="text-align: right" title="2028">80,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zjW3130T8mH9" style="text-align: right" title="2029 to 2044">270,996</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--BorrowingsPaymentNet_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zPr4OqUwO1Li" style="text-align: right" title="TOTAL">750,996</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">&#160;Leases (Concession Agreements, Program Contracts and Contract Assets)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="2023">44,453</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="2024">46,638</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="2025">45,839</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="2026">30,769</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zPIrbfUBQRtj" style="text-align: right" title="2028">33,968</td><td style="text-align: left">&#160;</td><td>&#160;</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="text-align: left">&#160;</td><td id="xdx_985_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="text-align: right" title="2026">142</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_z3HNIwUVCV4f" style="text-align: right" title="2027">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zjZoYLz8GKuc" style="text-align: right" title="2028">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zDi2D5sMFqGf" style="text-align: right" title="2029 to 2044">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</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; text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zv98aFsOIPUl" style="border-bottom: Black 1pt solid; text-align: right" title="2024">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zZfJl1sDB8f6" style="border-bottom: Black 1pt solid; text-align: right" title="2025">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zDBEAk3Saihe" style="border-bottom: Black 1pt solid; text-align: right" title="2026">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zPw1TUGxtKB1" style="border-bottom: Black 1pt solid; text-align: right" title="2027">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zTzWx955MtG7" style="border-bottom: Black 1pt solid; text-align: right" title="2028">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zkKWbei3P8Kl" style="border-bottom: Black 1pt solid; text-align: right" title="2029 to 2044">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 28%; font-style: italic; text-align: justify; padding-bottom: 1pt">TOTAL IN LOCAL CURRENCY</td><td style="width: 2%; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2024">1,786,186</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2025">1,924,270</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2026">1,839,172</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">&#160;</td><td id="xdx_985_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2027">2,453,741</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">&#160;</td><td id="xdx_985_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="TOTAL">16,182,913</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 7pt; font-weight: bold; font-style: italic; text-align: justify">FOREIGN CURRENCY</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="2025">63,830</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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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="text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_z26wJDLZuz5l" style="text-align: right" title="2024">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zyM4bZu6BICj" style="text-align: right" title="2025">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_z8yaj25xrsde" style="text-align: right" title="2026">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zIQSCuqNiVe7" style="text-align: right" title="2027">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zCctbggeC4vf" style="text-align: right" title="2028">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</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; text-align: left">&#160;</td><td id="xdx_98E_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_z9a1jYmiddV9" style="border-bottom: Black 1pt solid; text-align: right" title="2024">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zCdn4qPs9oK1" style="border-bottom: Black 1pt solid; text-align: right" title="2025">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zQA40wqOiREb" style="border-bottom: Black 1pt solid; text-align: right" title="2026">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_z6obMLHBZJI7" style="border-bottom: Black 1pt solid; text-align: right" title="2027">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zJQs64hMJlSh" style="border-bottom: Black 1pt solid; text-align: right" title="2028">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2025">265,339</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2026">221,912</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</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; text-align: left">&#160;</td><td id="xdx_98B_ecustom--BorrowingsPaymentYearFive_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2025">2,189,609</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearSeven_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2027">2,675,653</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231_zKpJTxgAR4Ji" style="border-bottom: Black 1pt solid; text-align: right" title="2028">1,542,692</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231_zFe0oPTpMfIe" style="border-bottom: Black 1pt solid; text-align: right" title="2029 to 2044">6,202,350</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingsPaymentNet_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL">18,958,671</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8A3_zRmgMW0BNfNe" style="font: 10pt Georgia, Times, Serif; margin: 0"><span style="letter-spacing: -0.25pt"><b>&#160;</b></span></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Changes</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfChangesInBorrowingsTableTextBlock_pn3n3_zZSrBAvqBq17" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Borrowings and financing (Details 3)">
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt">&#160;</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="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zWKQjRatkfb7" style="text-align: right" title="Addition (lease)"><span style="-sec-ix-hidden: xdx2ixbrl4671">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z0b12lK6lH58" style="text-align: right" title="Interest paid">(24,978</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z2bSdPgCizH7" style="text-align: right" title="Amortization"><span style="-sec-ix-hidden: xdx2ixbrl4683">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--AccruedInterestOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z5isoheddGQe" style="text-align: right" title="Accrued interest"><span style="-sec-ix-hidden: xdx2ixbrl4685">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z6YTofyj5h9k" style="text-align: right" title="Provision for interest and fees - Capitalized">48,507</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zfT94zdYbo99" style="text-align: right" title="Expenses with borrowing costs">381</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z0ogFMad82k6" style="text-align: right" title="Borrowings and financing, ending">774,525</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zojU9qoydnpb" style="text-align: right" title="Addition (lease)"><span style="-sec-ix-hidden: xdx2ixbrl4695">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zOgaJLHQam6g" style="text-align: right" title="Funding">470,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zeESUF5LP4Ic" style="text-align: right" title="Monetary variation and exchange rate changes"><span style="-sec-ix-hidden: xdx2ixbrl4701">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zRIhdr0vUTw4" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl4703">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zYjhjUMq28Zf" style="text-align: right" title="Interest paid">(30,698</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zEQx5mUXqOyc" style="text-align: right" title="Amortization"><span style="-sec-ix-hidden: xdx2ixbrl4707">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--AccruedInterestOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zdFlpn844Wwa" style="text-align: right" title="Accrued interest">33,840</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_z9tehaNqAcBh" style="text-align: right" title="Provision for interest and fees - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl4711">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zmRd8PnizJzl" style="text-align: right" title="Expenses with borrowing costs">107</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zWxozpQWVvCl" style="width: 1%; text-align: right" title="Borrowings and financing, beginning">397,311</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zVRRcct25yNk" style="width: 1%; text-align: right" title="Addition (lease)"><span style="-sec-ix-hidden: xdx2ixbrl4719">&#8212;</span>&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_980_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_z4OO8kqNWjtj" style="width: 1%; text-align: right" title="Funding"><span style="-sec-ix-hidden: xdx2ixbrl4721">&#8212;</span>&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
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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 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingFundingCosts_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"><span style="-sec-ix-hidden: xdx2ixbrl4771">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_z9fUYQmvtuad" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes">56</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zpeSFnw8VJEj" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized">2</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zaRQZJtglPK6" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization">(5,669</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">748</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized">34</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zHl3kILTWbZ9" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"><span style="-sec-ix-hidden: xdx2ixbrl4785">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zELopaWVaxSc" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending">12,130</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 7pt; font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">TOTAL IN LOCAL CURRENCY</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CashOutflowForLeases_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)">42,182</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--BorrowingFunding_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Funding">2,553,091</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingFundingCosts_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs">(17,627</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes">190,202</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zUnwfAjju0Pd" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized">10,250</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_ze9GFt2HB6X9" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid">(1,454,009</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zM3uzY5VOoJf" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization">(1,232,434</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">1,044,453</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized">605,513</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs">13,609</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zTQ3DVDguGSa" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending">16,182,913</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; padding-left: 3.5pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</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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  </table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zAU4QVFwj1Gc" style="text-align: right" title="Funding">156,488</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_ze5h352QVAfe" style="text-align: right" title="Monetary variation and exchange rate changes">685</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zLXcMh0EbASk" style="text-align: right" title="Borrowings and financing, ending">1,483,113</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Funding">207,136</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zddoyhoHy1p8" style="text-align: right" title="Monetary variation and exchange rate changes"><span style="-sec-ix-hidden: xdx2ixbrl5013">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zZ7yyZ5H3zZk" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl5015">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_z2sDVkXehM3h" style="text-align: right" title="Interest paid">(88,084</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zjCoHkze4jC" style="text-align: right" title="Amortization">(186,179</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Accrued interest">51,122</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized">37,688</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zLDLa9Ouvbs5" style="text-align: right" title="Borrowings and financing, ending">1,392,844</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zjktWRl7sdo6" style="text-align: right" title="Addition (lease)"><span style="-sec-ix-hidden: xdx2ixbrl5031">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zvel1TodKH86" style="text-align: right" title="Funding"><span style="-sec-ix-hidden: xdx2ixbrl5033">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--BorrowingFundingCosts_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zOsfuRjSF0t2" style="text-align: right" title="Borrowing costs"><span style="-sec-ix-hidden: xdx2ixbrl5035">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zuWIfdmmEbi2" style="text-align: right" title="Monetary variation and exchange rate changes"><span style="-sec-ix-hidden: xdx2ixbrl5037">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_z7PDiOVmHih5" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl5039">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_z3Q3EUBEaUkc" style="text-align: right" title="Interest paid">(97,829</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zrf4nEilg2pl" style="text-align: right" title="Amortization">(181,349</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="Accrued interest">63,964</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized">73,506</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="Expenses with borrowing costs">955</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_z7UfJf7Y9IAj" style="text-align: right" title="Borrowings and financing, ending">2,589,442</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 8pt; text-align: left; padding-left: 3.5pt">BID INVEST</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_z10qPwQsB1Fa" style="text-align: right" title="Borrowings and financing, beginning">944,513</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zrV25EjhWCSk" style="text-align: right" title="Addition (lease)"><span style="-sec-ix-hidden: xdx2ixbrl5055">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
<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="width: 1%; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_z0I0UKdClII1" style="width: 1%; text-align: right" title="Expenses with borrowing costs"><span style="-sec-ix-hidden: xdx2ixbrl5097">&#8212;</span>&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_z6xSqFQJqTjk" style="width: 1%; text-align: right" title="Borrowings and financing, ending">397,311</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 8pt; text-align: left; padding-left: 3.5pt">&#160;Leases (Others)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CashOutflowForLeases_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Addition (lease)">140,187</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zgg2ghLl0ckh" style="text-align: right" title="Funding"><span style="-sec-ix-hidden: xdx2ixbrl5105">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingFundingCosts_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zvKhlO7k9XYc" style="text-align: right" title="Borrowing costs"><span style="-sec-ix-hidden: xdx2ixbrl5107">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zqbbuODsL5v9" style="text-align: right" title="Monetary variation and exchange rate changes"><span style="-sec-ix-hidden: xdx2ixbrl5109">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zq3MhdCpreza" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl5111">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_z8tGgQkur5c7" style="text-align: right" title="Interest paid">(15,782</td><td style="text-align: left">)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Accrued interest">31,701</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zpZYwCf4Twr3" style="text-align: right" title="Provision for interest and fees - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl5119">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zRcc3fkMKeM3" style="text-align: right" title="Expenses with borrowing costs"><span style="-sec-ix-hidden: xdx2ixbrl5121">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zLRBg6lL5Fkh" style="text-align: right" title="Borrowings and financing, ending">125,969</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zu7NZlsd46N9" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning">15,197</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zr9TmEQV1i0j" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"><span style="-sec-ix-hidden: xdx2ixbrl5127">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Funding">2,921</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zGnA2X3kdK81" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"><span style="-sec-ix-hidden: xdx2ixbrl5133">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zR5G8k3VoHK8" style="text-align: right" title="Addition (lease)"><span style="-sec-ix-hidden: xdx2ixbrl5175">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Monetary variation and exchange rate changes">22,979</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_z03y6PSviXd2" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl5183">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zn80nWdyFZDd" style="text-align: right" title="Amortization">(53,197</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Accrued interest">7,936</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl5191">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs">197</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zhQDz2zA4jgb" style="text-align: right" title="Borrowings and financing, ending">387,837</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zAEv3Ln2vvW3" style="text-align: right" title="Addition (lease)"><span style="-sec-ix-hidden: xdx2ixbrl5199">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Borrowing costs">(3,377</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Monetary variation and exchange rate changes">30,814</td><td style="text-align: left">&#160;</td><td>&#160;</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="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zHHXBdR7revi" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"><span style="-sec-ix-hidden: xdx2ixbrl5249">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--InterestCostsCapitalised_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl5255">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zDA7HbW3zDl4" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization">(40,607</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">1,753</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized">777</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zusl5vhjKkcc" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending">85,548</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">TOTAL IN FOREIGN CURRENCY</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zX7xBum7K0Sh" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"><span style="-sec-ix-hidden: xdx2ixbrl5271">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Funding">143,088</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs">(11,073</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes">(48,522</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--InterestCostsCapitalised_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized">10,198</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zn8sFiXm6ycj" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid">(56,858</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zXFYhCxNuMof" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization">(342,959</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">46,793</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized">6,579</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs">1,045</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_z8XLOjOslP8g" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending">3,296,153</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--CashOutflowForLeases_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Addition (lease)">140,187</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98A_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Monetary variation and exchange rate changes">177,269</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--InterestCostsCapitalised_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized">10,198</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
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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: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <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 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zXGP3jLgRyjl" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">651</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zVPhh7xrGL0d" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized">31</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zhrUftWxIKD9" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending">15,197</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <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="text-align: left">&#160;</td><td style="text-align: right">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</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; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--ForeignLocalCurrencyTranslations_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zN1giquhb1J2" style="border-bottom: Black 1pt solid; text-align: right" title="Foreignlocal currency translation">(2,807,371</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zwJpV1w7fiyd" style="border-bottom: Black 1pt solid; text-align: right" title="Funding">92,971</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zufsbBX6QQw4" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs">(8,933</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zW4VBql6S6Cb" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes">2,180,240</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--InterestCostsCapitalised_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zVwLj3z6iSK9" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized">67,304</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zIb4nfruABTf" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid">(207,543</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zYO6fnK4DPGk" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization">(2,325,059</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zfW3HxGzqJB5" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">153,105</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_z7tWlbMWOtde" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized">42,157</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_z2RcPH1h7Cy9" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs">2,193</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zB1G07DKmn9" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending">3,547,862</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98F_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231_zAqBF7I7Sxk5" style="border-bottom: Black 2.5pt double; text-align: right" title="Monetary variation and exchange rate changes">2,267,179</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231_zTYSfbSqNBJ1" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortization">(3,244,099</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_982_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231_zlwYychx1k0h" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued interest">559,931</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231_z2ESiFHhzWe1" style="border-bottom: Black 2.5pt double; text-align: right" title="Provision for interest and fees - Capitalized">171,026</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231_zNuxXCK0iAQb" style="border-bottom: Black 2.5pt double; text-align: right" title="Expenses with borrowing costs">13,176</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231_zPd0lDPKoZV" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings and financing, ending">17,258,624</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8A7_zon3F5RESfmh" style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>








<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(a) &#160;&#160;&#160;&#160;&#160;&#160;&#160;Main
events in 2022</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.5in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(i)</b></span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Debentures</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">As of March
18, 2022, the Company raised R$ <span id="xdx_900_ecustom--RaisedFunds_pn8n9_c20220304__20220318__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesOneMember_z1kmGIEwGaHc" title="Raised funds">1.0</span> billion from the 30th issue of simple and unsecured debentures, not convertible into shares, in up
to two series, according to CVM Instruction 476/2009. The funds raised from the issue were used to refinance financial commitments maturing
in 2022 </span>and to recompose and reinforce the Company&#8217;s cash position<span style="letter-spacing: -0.05pt">.</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">The 30th issue debentures was
as follows:</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfFundingTableTextBlock_pn3n3_zU2ZbMLsM9Yi" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Borrowings and financing (Details 4)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 110%"><span id="xdx_8BD_ztYmFCaf0sYb" style="display: none">Schedule of funding</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 110%">&#160;</td>
    <td style="width: 22%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: center">Value</p></td>
    <td style="width: 22%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: center">Maturity</p></td>
    <td style="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: center">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%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%">Series 1</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%">R$ <span id="xdx_906_ecustom--RaisedFunds_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesOneMember_pn3p0" title="Amount">500,000</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"><span id="xdx_906_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesOneMember" title="Maturity">03/2027</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"><span id="xdx_902_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesOneMember" title="Remuneration">CDI + 1.30 p.a.</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%">Series 2</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%">R$ <span id="xdx_90C_ecustom--RaisedFunds_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesTwoMember_pn3p0" title="Amount">500,000</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"><span id="xdx_908_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesTwoMember" title="Maturity">03/2029</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"><span id="xdx_908_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesTwoMember" title="Remuneration">CDI + 1.58 p.a.</span></span></td></tr>
  </table>
<p id="xdx_8A8_zmLQQKelxgDj" style="font: 10pt Georgia, Times, Serif; margin: 0 0 6pt 0.25in"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 17.45pt"/><td style="width: 18pt"><span style="font-family: Symbol; font-size: 10pt; letter-spacing: -0.05pt">&#183;</span></td><td><span style="font-family: Georgia, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt">The covenants agreed for the 30<sup>th</sup>
issues debentures are: </span></td></tr></table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 35.45pt"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">Calculated
every quarter, when disclosing the quarterly information or annual financial statements:</span></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">- Net debt/adjusted
EBITDA lower than or equal to 3.50; </span></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">- Adjusted
EBITDA/paid financial expenses equal to or higher than 1.5; </span></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">- Disposal
of operating assets, termination of licenses, loss of concession or loss of the Issuer&#8217;s ability 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, lead to a reduction of
the Issuer&#8217;s net sales and/or service revenue of more than twenty- five percent (<span id="xdx_90F_ecustom--IssuersNetSalesAndorServiceRevenuePercentage_pid_dp_c20220101__20221231_zrfhaHsO1EE3" title="Issuer's net sales and/or service revenue, percentage">25</span>%). The above limit will be calculated every
quarter, taking into consideration the Issuer&#8217;s net operating income during the twelve (12) months before the end of each quarter
and using the financial information disclosed by the Issuer.</span></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">The failure
to comply with the covenants for at least two consecutive quarters, or for two non-consecutive quarters within twelve months, will cause
the early termination of the agreement (in which case the 30-day cure period does not apply). </span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">The
contracts have a cross acceleration clause, i.e. the early maturity of any of the Company&#8217;s debts, in an individual or aggregate
amount equal to or higher than R$ <span id="xdx_901_ecustom--AgreementClauseInCaseOfEarlyMaturityOfDebt_iI_pn6n6_c20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightDebenturesMember_z0dbJ3HyyEX9" title="Agreement clause in case of early maturity of debt">182</span> million, 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.</span></p>




<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">In the first quarter of 2022, the Company paid the final
amortization of the 14th issue debentures, totaling R$&#160;<span id="xdx_90A_ecustom--AmortizationPaid_dm_c20220101__20220331__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightDebenturesMember_zqtadsQ8IKg1" title="Amortization paid">27.6 million</span>, of which R$&#160;<span id="xdx_904_ecustom--PrincipalAmount_dm_c20220101__20220331_zpHcjqEyfWQh" title="Principal amount">25.7 million</span> in principal and R$&#160;<span id="xdx_901_eifrs-full--InterestPayable_iI_dm_c20220331_zUQOO6rNrAP7" title="Interest">1.9 million</span>
in interest.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">In the second quarter of 2022, the Company paid the final
amortization of the 21st issue debentures, totaling R$&#160;<span id="xdx_906_ecustom--AmortizationPaid_dm_c20220401__20220630_z5y4Q5gp9Dfg" title="Amortization paid">185.1 million</span>, of which R$&#160;<span id="xdx_90C_ecustom--PrincipalAmount_dm_c20220401__20220630_zgSXrpUNGOe8" title="Principal amount">175.0 million</span> in principal and R$&#160;<span id="xdx_908_eifrs-full--InterestPayable_iI_dm_c20220630_zDwhFMdqBQ46" title="Interest">10.1
million</span> in interest.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>IDB INVEST 2022</b></p>

<p style="font: 9.5pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On July 15, 2022, the Company raised R$ <span id="xdx_90C_ecustom--RaisedDebentures_dm_c20220701__20220715_zA7xmyQ5g7ec" title="Raised debentures">470.0 million</span>
with the Inter-American Investment Corporation (IDB INVEST).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The proceeds raised from this contract will be exclusively
used to cover the costs of the Tiet&#234; River Cleaning Project.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The principal will be amortized in semi-annual payments
in June and December, starting in June 2023 and ending in June 2036. Interests mature semi-annually in December and June, starting in
December 2022 and ending in June 2036, at CDI + 2.5% p.a.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 6pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 21.3pt"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">The covenants agreed upon for IDB INVEST
2022 are: </span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt 21.3pt; text-align: justify">Calculated every quarter, when disclosing
the quarterly information or annual financial statements:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt 21.3pt; text-align: justify">- Net debt/adjusted EBITDA equal to or lower
than 3.50;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt 21.3pt; text-align: justify">- Adjusted EBITDA/paid financial expenses
equal to or higher than 2.35;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 21.25pt; text-align: justify">They should be maintained for two (2) consecutive
quarters or not, for any four (4) consecutive quarters.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b><i>International Finance Corporation </i>(IFC)</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On July 27, 2022, the Company raised R$ <span id="xdx_90F_ecustom--RaisedDebentures_dm_c20220701__20220727_zqLDa7DjUbZ6" title="Raised debentures">760.0 million</span>
with the International Finance Corporation (IFC).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The funds raised will be used to finance:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 6pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 21.3pt"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">the capital expenses related to the
New Pinheiros River program;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 6pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 21.3pt"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">the capital expenses to improve sanitation
in the S&#227;o Paulo coastal regions; and</span></td></tr></table>




<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 6pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 21.3pt"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">the capital expenses to improve water
supply in municipalities of the S&#227;o Paulo coastal region and suburbs of the S&#227;o Paulo municipality. </span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The principal will be amortized in semi-annual payments
in April and October, starting in April 2023 and ending in April 2032. Interests mature semi-annually in October and April, starting in
October 2022 and ending in April 2032, at CDI + 2.0% p.a.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 6pt"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 21.3pt"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">The covenants agreed upon for IFC are:
</span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt 21.3pt; text-align: justify">Calculated every quarter, when disclosing
the quarterly information or annual financial statements:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt 21.3pt; text-align: justify">- Net debt/adjusted EBITDA equal to or lower
than 3.50;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt 21.3pt; text-align: justify">- Adjusted EBITDA/paid financial expenses
equal to or higher than 2.35;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">They should be maintained for two (2) consecutive quarters
or not, for any four (4) consecutive quarters.</p>

<p style="font: 9.5pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Leases</b></p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 26.3pt">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 in the same proportion.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span id="xdx_901_ecustom--LeasePaymentPeriod_c20220101__20221231" title="Lease payment period">After startup, the lease payment period starts (240 monthly
installments), whose amount is periodically restated by contracted price index.</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The amounts payable for the right of use of assets are
also recorded in this line (Note 15 (f)).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Financial
commitments - Covenants</b></p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 58.75pt">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The table below shows the more restrictive covenants
ratios as of December 31, 2022.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfRestrictiveCovenantsRatiosTableTextBlock_pn3n3_zblu2q9k8vZ5" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Borrowings and financing (Details 5)">
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    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"><span id="xdx_8B5_zvXNqVzuTLb2" style="display: none">Schedule of restrictive covenants ratios</span></td>
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<tr style="vertical-align: bottom">
    <td style="width: 65%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&#160;</td>
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    <p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0; text-align: center"><b>Covenants </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"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Adjusted EBITDA / Adjusted Financial Expenses</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_909_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--AdjustedEBITDAAdjustedFinancialExpensesMember" title="Restrictive ratios">Equal to or higher than 2.80</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">EBITDA / Financial Expenses Paid</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_90F_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--AdjustedNetDebtAdjustedEBITDAMember" title="Restrictive ratios">Equal to or higher than 2.35</span></span></td></tr>
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    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Adjusted Net Debt / Adjusted EBITDA</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_904_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--AdjustedTotalDebtAdjustedEBITDAMember" title="Restrictive ratios">Equal to or lower than 3.80</span></span></td></tr>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
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    <td style="width: 65%; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Net Debt / Adjusted EBITDA</span></td>
    <td style="width: 35%; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_90A_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--OtherOnerousDebtAdjustedEBITDAMember" title="Restrictive ratios">Equal to or lower than 3.50</span></span></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"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Total Adjusted Debt / Adjusted EBITDA</span></td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Other Onerous Debt <sup>(1)</sup> / Adjusted EBITDA</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_902_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--EBITDAPaidFinancialExpensesMember" title="Restrictive ratios">Equal to or lower than 1.30</span></span></td></tr>
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    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Adjusted Current Ratio</span></td>
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    <td colspan="2" style="padding-top: 6pt; padding-bottom: 1pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%">(1) The contractual definition of &#8220;Other Onerous Debts&#8221; corresponds to the sum of pension plan obligations and healthcare plan, installment payments of tax debts, and installments payments of debts with the electricity supplier.</span></td></tr>
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<p id="xdx_8A3_zjxBNwYkGbIj" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, the Company met the
financial debt covenants as set forth by its borrowing and financing agreements.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(d) &#160;&#160;&#160;&#160;&#160;&#160;&#160;Borrowings
and financing &#8211; Credit Limits</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock_pn3n3_zPDwwfgcRDmi" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Borrowings and financing (Details 6)">
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    <td style="text-align: left; padding-left: 3.5pt"><span id="xdx_8BE_zAoR1RF2c7th" style="display: none">Schedule of borrowings and financing - Credit Limits</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 3.5pt">&#160;</td><td>&#160;</td>
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    <td style="width: 70%; text-align: left; padding-left: 3.5pt">Brazilian Federal Savings Bank</td><td style="width: 10%">&#160;</td>
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    <td style="text-align: left; padding-left: 3.5pt">Brazilian Development Bank &#8211; BNDES</td><td>&#160;</td>
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    <td style="text-align: left; padding-left: 3.5pt">Inter-American Development Bank &#8211; BID</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt">International Bank for Reconstruction and Development - IBRD</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InternationalBankForReconstructionAndDevelopmenstMember_fKCop_zyuYqloRlP96" style="text-align: right" title="Borrowings and financing - credit limits">1,259</td><td style="text-align: left">&#160;</td></tr>
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    <td style="padding-bottom: 1pt; padding-left: 3.5pt">Other</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--Others1Member_fKCop_zyrD7wsLAUg2" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing - credit limits">18</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; padding-bottom: 2.5pt; padding-left: 3.5pt">TOTAL</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231_fKCop_zAjfgHuNDvod" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings and financing - credit limits">3,789</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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  <td id="xdx_F08_zRMJMufq8tK4" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
  <td id="xdx_F1E_zlTf81xQlY65" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">Brazilian Central Bank&#8217;s exchange sell rate as of December 30, 2022 (US$&#160;1.00 = R$ 5.2177; &#165;&#160;1.00 = R$ 0.03957).</td></tr>
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<p id="xdx_8A4_z3pT8l78uwuh" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Taxes recoverable/payable<br></strong></div></th>
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<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(a)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>




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<p id="xdx_8AE_zzIFuCpPGWb6" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(b)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;
</span><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Current liabilities</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfCurrentTaxLiabilitiesTableTextBlock_pn3n3_zZhexhQF28Vj" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Taxes recoverable/payable (Details 1)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td style="text-align: justify; padding-left: 2.85pt">IRRF (withholding income tax)</td><td>&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--CurrentTaxLiabilities_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--OtherTaxPayablesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current tax liabilities">55,797</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
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    <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<p id="xdx_8A0_zNEC5Cq8uOX4" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On February 08, 2023, the Federal Supreme Court (STF)
unanimously decided that a final decision favorable to companies on taxes paid on a continuous base would lose its effects if the STF
later rules against it.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company analyzed the matter judged in this decision,
which covers Social Contribution on Net Profit, as well as other taxes that fit into the decision granted, and did not identify any impact
on the Financial Statements.</p>

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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of tax receivables and payables.</p></div>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Deferred taxes and contributions<br></strong></div></th>
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<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>




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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
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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: rgb(213,234,234)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt">Actuarial gain/loss &#8211; G1 Plan</td><td>&#160;</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="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zTAXf28DnDU" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax liabilities">(14,556</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231_zIKgDsRKY0lh" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax liabilities">(1,308,537</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231_zOqIT093fU6f" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax liabilities">(1,296,334</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt">Deferred tax assets (liabilities), net</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DeferredTaxLiabilityAsset_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities), net">(189,278</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  </table>

<p id="xdx_8A5_zVcjuyxyJ041" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Realization</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfRealizationOfDeferredTaxesTableTextBlock_pn3n3_zq04jJPcStZ2" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Deferred taxes and contributions (Details 1)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify"><span id="xdx_8BF_zivXMUBg6ee5" style="display: none">Schedule
of realization</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 56%; text-align: justify">to be realized within 12 months</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedWithin12MonthsMember_pn3n3" style="width: 12%; text-align: right" title="Deferred income tax assets">318,965</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedWithin12MonthsMember_zYTYBd3eB5al" style="width: 12%; text-align: right" title="Deferred income tax assets">280,373</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedAfter1YearMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets">800,294</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedAfter1YearMember_zRypps3kKsYa" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets">732,222</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Total deferred tax asset</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231_zTs2zrf1R3ul" style="text-align: right" title="Deferred income tax assets">1,012,595</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: justify">Deferred income tax liabilities</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">to be realized within 12 months</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedWithin12MonthsMember_z65NKHJh5A2k" style="text-align: right" title="Deferred income tax liabilities">(25,746</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedWithin12MonthsMember_zS532xV3Irv2" style="text-align: right" title="Deferred income tax liabilities">(31,777</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedAfter1YearMember_zSh3Mt2D5hrf" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities">(1,282,791</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedAfter1YearMember_zcAxDgiIv7q" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities">(1,264,557</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 1pt">Total deferred tax liabilities</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231_z751CbttOfc" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities">(1,308,537</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231_z8ZLmlasq8Hb" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities">(1,296,334</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Deferred tax liability, net</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231_zuUDFWoWEUnb" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities), net">(189,278</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231_zlDFfEzFgJw" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities), net">(283,739</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p id="xdx_8AB_z5TKOGzqL0J2" style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>






<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Changes</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfChangesInDeferredTaxesTableTextBlock_pn3n3_zhGczQO7dUNa" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Deferred taxes and contributions (Details 2)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt"><span id="xdx_8BD_z9FrQtSrHAJ8" style="display: none">Schedule of changes</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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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 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--DeferredTaxAssetChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zbQvAlpuHrtc" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes">44,706</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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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)">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</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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    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zCuUplDUJHx2" style="text-align: right" title="Deferred income tax liabilities, beginning">(404,931</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_z4tdqX50NERb" style="text-align: right" title="Deferred tax liabilities, changes">(52,738</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_z1Ig5iVnto33" style="text-align: right" title="Deferred income tax liabilities, ending">(457,669</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Profit on supply to governmental entities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_z5VD1g7hbOJl" style="text-align: right" title="Deferred income tax liabilities, beginning">(353,262</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zVbwxrR12hBd" style="text-align: right" title="Deferred tax liabilities, changes">6,612</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zJSuHhZWUEBj" style="text-align: right" title="Deferred income tax liabilities, ending">(346,650</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Actuarial (gain)/loss &#8211; G1</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zglKHfWAsgr" style="text-align: right" title="Deferred income tax liabilities, beginning">(109,271</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zNazoR1IA6sl" style="text-align: right" title="Deferred tax liabilities, changes">15,710</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zTWEJFDziHp7" style="text-align: right" title="Deferred income tax liabilities, ending">(93,561</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Construction margin</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_za6LIbK2ej7" style="text-align: right" title="Deferred income tax liabilities, beginning">(46,079</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zKBDZSORzqf6" style="text-align: right" title="Deferred tax liabilities, changes">2,756</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zWDyaKwxPwO6" style="text-align: right" title="Deferred income tax liabilities, ending">(43,323</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt">Borrowing costs</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zFRZay167ATa" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, beginning">(14,556</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_z4oOMnlwor13" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes">1,039</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zCOq9jvNDXSg" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending">(13,517</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">Total</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231_zsXLlmEAkmkd" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes">(12,203</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231_zZW53Dk93E88" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending">(1,308,537</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Deferred tax liabilities, net</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231_ziEQfFEK6qZf" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities) net, beginning">(283,739</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98F_ecustom--DeferredTaxAssetsNetChanges_c20220101__20221231_zSCwsGicX1Ue" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets, net, changes">94,461</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  </table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>








<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-weight: bold">Deferred income tax assets</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 46%; padding-left: 2.85pt">Provisions</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zhkG4KRK0g8h" style="width: 11%; text-align: right" title="Deferred income tax assets, beginning">436,445</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zCbiyb2iVFC7" style="width: 11%; text-align: right" title="Deferred tax asset, changes">66,929</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zAhoMUhr0E76" style="width: 11%; text-align: right" title="Deferred income tax assets, ending">503,374</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Pension obligations - G1</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zoSEH7Vu29La" style="text-align: right" title="Deferred income tax assets, beginning">154,498</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_z9jXefxt2ll8" style="text-align: right" title="Deferred tax asset, changes">(3,921</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zAM9lK6QwRMc" style="text-align: right" title="Deferred income tax assets, ending">150,577</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Donations of underlying asset on concession agreements</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zuaFIE0zSSf5" style="text-align: right" title="Deferred tax asset, changes">(2,553</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zRwolM3CqwW2" style="text-align: right" title="Deferred income tax assets, ending">47,589</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Credit losses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zDZfHrZcvVy9" style="text-align: right" title="Deferred income tax assets, beginning">155,719</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zOk5v7Om8LGi" style="text-align: right" title="Deferred income tax assets, ending">183,963</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 2.85pt">Other</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_z0AjCZH9bWRl" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, beginning">134,932</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zfL5mUkwP1D1" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes">(7,840</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zMdYnUxtZiXd" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending">127,092</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">Total</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231_z8IOdOBSdpI9" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, beginning">931,736</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--DeferredTaxAssetChanges_c20210101__20211231_zWPcXxHDziq1" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes">80,859</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231_zXryC6ZZdUzh" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending">1,012,595</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-left: 5.4pt">Deferred income tax liabilities</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Temporary difference on concession of intangible asset</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zVkvvSk1htN8" style="text-align: right" title="Deferred income tax liabilities, beginning">(388,675</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_znVBx8XxeCFh" style="text-align: right" title="Deferred tax liabilities, changes">20,440</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zkGW84PHjx3h" style="text-align: right" title="Deferred income tax liabilities, ending">(368,235</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Capitalization of borrowing costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zI8Bp2WMEb89" style="text-align: right" title="Deferred income tax liabilities, beginning">(390,211</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_z6YGQ8JLpVY9" style="text-align: right" title="Deferred tax liabilities, changes">(14,720</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zlKCG6B9BPx7" style="text-align: right" title="Deferred income tax liabilities, ending">(404,931</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Profit on supply to governmental entities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zEuGAevqbTf" style="text-align: right" title="Deferred income tax liabilities, beginning">(356,513</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zDh6mB9k9rm9" style="text-align: right" title="Deferred tax liabilities, changes">3,251</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zdH63HG4PTXj" style="text-align: right" title="Deferred income tax liabilities, ending">(353,262</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Actuarial (gain)/loss &#8211; G1</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zmz6FsIt1Gfg" style="text-align: right" title="Deferred income tax liabilities, beginning">(48,979</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_z79Mupg5bz33" style="text-align: right" title="Deferred tax liabilities, changes">(60,292</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zKW7qXOh9FNg" style="text-align: right" title="Deferred income tax liabilities, ending">(109,271</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Construction margin</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zMzcFOiRtOkc" style="text-align: right" title="Deferred income tax liabilities, beginning">(48,843</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zSGXZbtTx5De" style="text-align: right" title="Deferred tax liabilities, changes">2,764</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zaIAWAZarPOj" style="text-align: right" title="Deferred income tax liabilities, ending">(46,079</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt">Borrowing costs</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zVsO1DJGJLaa" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, beginning">(19,231</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zOOXcppbbOra" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes">4,675</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zI2VNSpIyJgg" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending">(14,556</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">Total</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231_zWyn9mzrmv9" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes">(43,882</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231_z6RbFpyqa64b" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending">(1,296,334</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Deferred tax liabilities, net</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iS_c20210101__20211231_zu7kkHPbeX0b" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities) net, beginning">(320,716</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_986_ecustom--DeferredTaxAssetsNetChanges_c20210101__20211231_za1KueOYpsYh" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets, net, changes">36,977</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--DeferredTaxLiabilityAsset_iE_c20210101__20211231_zVM95kpNdYA" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities) net, ending">(283,739</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zQPvV7oxnOu1" style="width: 11%; text-align: right" title="Deferred income tax assets, beginning">366,673</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Pension obligations - G1</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zaoqjb4Ntg9d" style="text-align: right" title="Deferred income tax assets, beginning">157,998</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zjBmGPC8CJxf" style="text-align: right" title="Deferred tax asset, changes">(3,500</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_z0qyKBCKsDjk" style="text-align: right" title="Deferred income tax assets, ending">154,498</td><td style="text-align: left">&#160;</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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    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zjzQiJPqROwk" style="text-align: right" title="Deferred income tax assets, beginning">145,622</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zRQb0sMmneqb" style="text-align: right" title="Deferred tax asset, changes">10,097</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zLcBDFB1Vzi6" style="text-align: right" title="Deferred income tax assets, ending">155,719</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zuRbBSPxlAIj" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes">(48,215</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zxSu4XSM7NPj" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending">134,932</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">Total</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--DeferredTaxAssetChanges_c20200101__20201231_zYBYOQNLIjkk" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes">26,478</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231_zDznUjMDdASk" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending">931,736</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-left: 5.4pt">Deferred income tax liabilities</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Temporary difference on concession of intangible asset</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zNybKu7izLq6" style="text-align: right" title="Deferred income tax liabilities, beginning">(408,732</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zmA36sXiOtB2" style="text-align: right" title="Deferred tax liabilities, changes">20,057</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_z5FgeresAlxa" style="text-align: right" title="Deferred income tax liabilities, ending">(388,675</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Capitalization of borrowing costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_z5046r2wSzN5" style="text-align: right" title="Deferred income tax liabilities, beginning">(409,236</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zM8tsc6JJZy5" style="text-align: right" title="Deferred tax liabilities, changes">19,025</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_znmYMfZBS4ii" style="text-align: right" title="Deferred income tax liabilities, ending">(390,211</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Profit on supply to governmental entities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_z73ujfs1Vuwd" style="text-align: right" title="Deferred income tax liabilities, beginning">(372,289</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zs2IZ0LZsxN9" style="text-align: right" title="Deferred tax liabilities, changes">15,776</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zP1QB8iSCAgl" style="text-align: right" title="Deferred income tax liabilities, ending">(356,513</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Actuarial (gain)/loss &#8211; G1</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_z3fchar7kJQi" style="text-align: right" title="Deferred income tax liabilities, beginning">(54,222</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zgnT8e9lDpOg" style="text-align: right" title="Deferred tax liabilities, changes">5,243</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zRZgOMC4WLg6" style="text-align: right" title="Deferred income tax liabilities, ending">(48,979</td><td style="text-align: left">)</td></tr>
 <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 46%; text-align: left; padding-left: 2.85pt">Construction margin</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_z6lA8ypFdfxc" style="width: 11%; text-align: right" title="Deferred income tax liabilities, beginning">(83,399</td><td style="width: 1%; text-align: left">)</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zopWo9kml6vd" style="width: 11%; text-align: right" title="Deferred tax liabilities, changes">34,556</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_z5AYzoFT0Vgk" style="width: 11%; text-align: right" title="Deferred income tax liabilities, ending">(48,843</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt">Borrowing costs</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zalWT5x9nq17" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, beginning">(11,376</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zoVt0q3mZou2" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes">(7,855</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zDGq5jgjaIB7" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending">(19,231</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">Total</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231_z8K0VORnwA4g" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes">86,802</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231_zvjRW4d7rtj3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending">(1,252,452</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Deferred tax liabilities, net</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right">(320,716</td><td style="width: 1%; text-align: left">)</td><td style="width: 5%">&#160;</td>
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    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
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<p id="xdx_8AF_zf5RtNwMoRtf" style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Reconciliation
of the effective tax rate</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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  <tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr id="xdx_403_eifrs-full--TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense_pn3n3_zbYqlNNlmaqi" style="vertical-align: bottom; background-color: rgb(213,234,234)">
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  <tr id="xdx_409_ecustom--PermanentDifferencesProvisionLaw_pn3n3_zT7daig9Efhe" 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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<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907190172272">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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: 0; text-align: justify"><b>(I) Statement of financial position details</b></p>

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<p style="font: 10pt/110% Georgia, Times, 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 3.15.
The ultimate timing and amounts of the payments depends on the outcome of the court cases.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>





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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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<p id="xdx_8AD_zddrzGcP8jgf" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(II) Changes</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 28.35pt"><b>&#160;</b></p>

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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</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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  <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 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zDq77jZrmegi" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending">406,872</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zgoGvXmcQPvb" style="text-align: right" title="Use of the accrual">(426,684</td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zrY3AZSKHLf9" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions">(55,546</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment">(4,779</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_ecustom--ProvisionUsedOtherProvision_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zGUTx5V2vDQ4" style="border-bottom: Black 1pt solid; text-align: right" title="Use of the accrual">13,832</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</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 2.5pt double; text-align: left">&#160;</td><td id="xdx_98C_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231_zBT9OwGpR56c" style="border-bottom: Black 2.5pt double; text-align: right" title="Additional provisions">421,878</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Interest and inflation adjustment">274,666</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 28.35pt"><b>&#160;</b></p>








<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_989_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zsdthM5Qntm6" style="width: 6%; text-align: right" title="Provisions, beginning">160,705</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 6%; text-align: right" title="Interest and inflation adjustment">29,685</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zYHYdiBq4oZ7" style="text-align: right" title="Amounts not used (reversal)">(44,565</td><td style="text-align: left">)</td><td>&#160;</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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  <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 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zkb5q6uIpGr" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending">331,326</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_z5qi1uyejgsl" style="text-align: right" title="Use of the accrual">(193,652</td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zftnKmQHgd48" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions">(39,586</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment">(11,852</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--ProvisionUsedOtherProvision_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zWemDFrEflnk" style="border-bottom: Black 1pt solid; text-align: right" title="Use of the accrual">48,805</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zMmlpFYy12kf" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending">(32,017</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_989_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231_zAnv7IgmDT72" style="border-bottom: Black 2.5pt double; text-align: right" title="Additional provisions">250,374</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Interest and inflation adjustment">216,855</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zfOMvKJs2zG9" style="width: 6%; text-align: right" title="Provisions, beginning">253,665</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zAGnqnY563l6" style="text-align: right" title="Additional provisions">149,566</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment">201,259</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_ziUPvaWlgiI" style="text-align: right" title="Use of the accrual">(68,801</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zhQX3lqQvD62" style="text-align: right" title="Amounts not used (reversal)">(24,944</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zh5hw9fV2cY" style="text-align: right" title="Provisions, ending">410,734</td><td style="text-align: left">&#160;</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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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zeiwcKbefUnc" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending">249,582</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zV6GT7bdRXY2" style="text-align: right" title="Use of the accrual">(233,364</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_z7QMHxW0ciza" style="text-align: right" title="Amounts not used (reversal)">(142,909</td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zJXuhqdtgXHk" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions">(12,907</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment">(2,225</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--ProvisionUsedOtherProvision_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zjFXS6GMNH1a" style="border-bottom: Black 1pt solid; text-align: right" title="Use of the accrual">18,675</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_z5SO3QBTvAUf" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending">(31,360</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98D_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231_zLcsdB8VVNC4" style="border-bottom: Black 2.5pt double; text-align: right" title="Additional provisions">270,575</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Interest and inflation adjustment">295,777</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<p id="xdx_8A1_zf4EaD2nK8Z8" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>








<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Lawsuits
deemed as contingent liabilities</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock_pn3n3_zQYgJjDjp3a" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Provisions (Details 2)">
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 12%; text-align: right" title="Significant contingent liabilities">200,966</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 12%; text-align: right" title="Significant contingent liabilities">173,875</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Supplier claims&#160;&#160;(ii)</td><td>&#160;</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="text-align: justify">Tax claims (iv)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Labor claims (v)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Significant contingent liabilities">1,095,841</td><td style="text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Significant contingent liabilities">3,302,843</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Significant contingent liabilities">3,201,716</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Significant contingent liabilities">8,394,883</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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<p id="xdx_8A1_zHSEubXBMw86" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Explanation
on the nature of main classes of lawsuits</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 64.35pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(i)</b></span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Customer claims </b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 38.25pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Refer mainly to lawsuits from customers claiming that
their tariffs should be equal to those of other consumer categories, lawsuits for reduction of sewage tariff due to system losses, consequently
requiring the refund of amounts charged by the Company, and lawsuits for reduction of tariff for being eligible to the Social Welfare
Entity category.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 64.35pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(ii)</b></span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Supplier claims</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 64.35pt"><b>(iii)</b></td><td style="text-align: justify"><b>Other civil claims</b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 64.35pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(iv)</b></span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Tax claims</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Municipality of S&#227;o Paulo, through Law 13,476/2022,
revoked the exemption of the service tax held by the Company until then and issued tax deficiency notices related to sewage services and
ancillary activities, in the adjusted amount of R$ <span id="xdx_901_ecustom--TaxDeficiencyNoticeRelatedToSewageServices_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" title="Tax deficiency notice related to sewage services">957,199</span> (R$ <span id="xdx_907_ecustom--TaxDeficiencyNoticeRelatedToSewageServices_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" title="Tax deficiency notice related to sewage services">857,688</span> as of December 31, 2021), which are currently subject to three
tax foreclosures. SABESP filed for a writ of mandamus against the revocation, which was denied. It also filed for provisional measures
and actions for annulment, aiming at the suspension of enforceability of the credits and annulment of the tax deficiency notices, as it
understands that notwithstanding the revocation of the exemption, sewage activities and ancillary activities are not on the list of activities
that may be taxed by the Municipality. Regarding the middle activities, the decision was partially favorable and SABESP&#8217;s appeal
was denied. SABESP filed a special appeal requesting a suspensive effect, which was not admitted at the origin. An interlocutory appeal
was filed with the Superior Court of Justice. The decision of the appeal filed was favorable to the Company. Special and extraordinary
appeals of the Municipality are pending decision. Regarding the middle activities, the decision was partially favorable and SABESP&#8217;s
appeal was denied. SABESP filed a special appeal requesting a suspensive effect, which was not admitted at the origin. An interlocutory
appeal was filed with the Superior Court of Justice. The Company deemed the lawsuit as contingent liabilities.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 64.35pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(v)</b></span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Labor claims</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, 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.</p>

<p style="font: 10pt/115% Georgia, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 64.35pt"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(vi)</b></span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Environmental claims</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#227;o Paulo &#8211; CESTESB and the Public Prosecution
Office of the State of S&#227;o Paulo, which aim at certain
obligations to do and not to do, with the provision of fines for non-compliance, and imposition of compensation for environmental damages
allegedly caused by the Company.</p>




<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The main objects in which the Company is involved are:
a) blame SABESP for discharging or releasing sewage without proper treatment; b) invest in the water and sewage treatment system of the
municipality, under penalty of paying a fine; c) pay compensation for environmental damages; amongst others.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Other
concession-related legal proceedings </b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company is a party to concessions-related legal proceedings,
in which it challenges compensatory issues for the resumption of sanitation services by some municipalities or by the right to continue
operating said services.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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$ <span id="xdx_908_ecustom--IndemnitiesReceivable_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherConcessionRelatedLegalProceedingsMember_pn3n3" title="Indemnities receivable">27,539</span> as December 31, 2022 (R$ <span id="xdx_907_ecustom--IndemnitiesReceivable_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherConcessionRelatedLegalProceedingsMember_pn3n3" title="Indemnities receivable">27,539</span> as of December 31, 2021), 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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Environmental
lawsuits with settlements</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">In 2022, the Company executed court agreements totaling
R$ <span id="xdx_904_ecustom--ExecutedCourtAgreements_pn3n3_c20220101__20221231_zGoz9nOkMMLa" title="Executed court agreements">308,134</span>. Of this amount, R$&#160;<span id="xdx_900_ecustom--PerformanceOfWorks_pn3n3_c20220101__20221231_zG1qW9hCCbbh" title="Performance of works">302,873</span> corresponds to the performance of works and R$ <span id="xdx_909_ecustom--EnvironmentalCompensations_pn3n3_c20220101__20221231_zMzNyHGZRPL6" title="Environmental compensations">5,261</span> to environmental compensations, the latter
being recorded in Liabilities as &#8220;other liabilities&#8221;.</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(f) Guarantee insurance for escrow deposit</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On May 25, 2022, the Company executed an agreement effective
for one year for the issue of policies under several types of guarantee insurance. The limit that can be used is R$ <span id="xdx_909_ecustom--GuaranteeInsuranceForEscrowDepositRenewed_iI_pn6n6_c20210525_zBVCp6kCeN31" title="Guarantee insurance for escrow deposit renewed">600</span> million. The guarantee
insurance for escrow deposit is used in legal claims, where instead of immediately disbursing cash, the Company uses the guarantee provided
by the insurance until the end of these proceedings, limited to up to five years. As of December 31, 2022, R$ <span id="xdx_90C_ecustom--GuaranteeInsuranceForEscrowDepositRenewed_iI_dm_c20221231_zsXAY0qqQDT2" title="Guarantee insurance for escrow deposit renewed">432.2 million</span> was available
for use.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>




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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188796096">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Labor and social obligations<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_LaborAndSocialObligationsAbstract', window );"><strong>Labor And Social Obligations</strong></a></td>
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<td style="width: 0.5in"><b>21</b></td><td style="text-align: justify"><b><span id="xdx_82E_ziCs7aaXgyBi">Labor and social obligations</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_880_ecustom--ScheduleOfEmployeesBenefits_pn3n3_zgaGQhG3i7l7" style="font: 10pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Labor and social obligations (Details)">
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    <td style="text-align: left">&#160;</td><td id="xdx_49A_20220101__20221231_zW5tiHxX1kpb" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_496_20210101__20211231_zJZcTcpgPg" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 12%; text-align: right">70,089</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%">&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">254,469</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">226,127</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">70,136</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">45,915</td><td style="text-align: left">&#160;</td></tr>
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  <tr id="xdx_40B_ecustom--KnowledgeRetentionProgramPrc_pn3n3_maTzckv_z1ihajF99Gtj" style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">498,504</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Health
plan &#8211; Medical Assistance</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Benefits granted are paid after the event, free of choice,
and are sponsored by the contributions SABESP and the employees. In 2022, the Company contributed <span id="xdx_90D_ecustom--AverageGrossPayroll_pid_dp_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--HealthPlanMedicalAssistanceMember_zbADlyNpJnnl" title="Average gross payroll">8.8</span>%, on average, of gross payroll,
totaling R$&#160;<span id="xdx_90D_eifrs-full--WagesAndSalaries_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--HealthPlanMedicalAssistanceMember_pn3n3" title="Wages and salaries">272,460</span> (<span id="xdx_905_ecustom--AverageGrossPayroll_pid_dp_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--HealthPlanMedicalAssistanceMember_zjuKfvnObHNl" title="Average gross payroll">8.50</span>% in 2021, totaling R$&#160;<span id="xdx_90B_eifrs-full--WagesAndSalaries_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--HealthPlanMedicalAssistanceMember_pn3n3" title="Wages and salaries">232,850</span>).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(ii) Profit sharing </b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 the subsequent year.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for employee benefits.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Section Scope<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;doctype=Standard&amp;dita_xref=IAS19_g2-7__IAS19_g2-7_TI<br> -URIDate 2022-03-24<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188796096">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Pension plan obligations<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PensionPlanObligationsAbstract', window );"><strong>Pension Plan Obligations</strong></a></td>
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<td style="width: 0.5in"><b>22</b></td><td style="text-align: justify"><b><span id="xdx_822_zgBgOBdd4lG7">Pension plan obligations</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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), whereby only the latter is open for new adhesions. See the reconciliation expenses with such plans in item (v).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b><span style="text-decoration: underline">Statements of defined benefit plans</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Summary of pension obligations &#8211; Liabilities</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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<p id="xdx_8A3_z2IBCNBeQ5ok" style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Changes in Liabilities</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock_pn3n3_zRSOSLgywAK2" style="font: 7.5pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 1)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span id="xdx_8BA_zb0rPngnqzDl" style="display: none">Schedule of reconciliation of defined benefit obligations</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zZRxn5GsrxRl" style="width: 6%; text-align: right" title="Defined benefit obligation, beginning">(2,764,027</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zpeWOGFONEf9" style="width: 6%; text-align: right" title="Defined benefit obligation, beginning">(2,192,062</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20220101__20221231_zfxXH6GRk3L7" style="width: 6%; text-align: right" title="Defined benefit obligation, beginning">(4,956,089</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20210101__20211231_zMGP1jl184Pb" style="width: 6%; text-align: right" title="Defined benefit obligation, beginning">(5,662,521</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z4RDygL039P2" style="text-align: right" title="Current service cost"><span style="-sec-ix-hidden: xdx2ixbrl6709">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="text-align: right" title="Current service cost">(35,020</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Current service cost">(32,777</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zNhgPPQrDB1d" style="text-align: right" title="Current service cost"><span style="-sec-ix-hidden: xdx2ixbrl6715">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">Interest costs</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Interest cost">(176,953</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="text-align: right" title="Interest cost">(408,698</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Interest cost">(205,707</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Interest cost">(158,244</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="text-align: right" title="Interest cost">(363,951</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income">126,626</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income">161,766</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20220101__20221231_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income">288,392</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income">414,823</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income">330,337</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20210101__20211231_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income">745,160</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 1pt">Benefits paid</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Benefits paid">188,778</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Benefits paid">205,174</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Benefits paid">393,952</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Benefits paid">172,614</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Benefits paid">185,386</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Benefits paid">358,000</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Defined benefit obligation, end of the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zyU8NlXy5tPl" style="text-align: right" title="Defined benefit obligation, ending">(2,715,388</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zbueJcBKCrKi" style="text-align: right" title="Defined benefit obligation, ending">(2,002,075</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20220101__20221231_zLGpxTCuMkic" style="text-align: right" title="Defined benefit obligation, ending">(4,717,463</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zMyaqcuq9K37" style="text-align: right" title="Defined benefit obligation, ending">(2,764,027</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z253Oc0UjdE2" style="text-align: right" title="Defined benefit obligation, ending">(2,192,062</td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">Fair value of the plan&#8217;s assets, beginning of the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zdY9Dy6NqJci" style="text-align: right" title="Fair value of the plan's assets, beginning">2,634,427</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zKpCjg4TVGxa" style="text-align: right" title="Fair value of the plan's assets, beginning"><span style="-sec-ix-hidden: xdx2ixbrl6769">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20220101__20221231_zy6iSimuEx94" style="text-align: right" title="Fair value of the plan's assets, beginning">2,634,427</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_za5TgtP2LiHg" style="text-align: right" title="Fair value of the plan's assets, beginning">2,793,927</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zi6pxaOScErf" style="text-align: right" title="Fair value of the plan's assets, beginning"><span style="-sec-ix-hidden: xdx2ixbrl6775">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20210101__20211231_zwQENLzRuIo9" style="text-align: right" title="Fair value of the plan's assets, beginning">2,793,927</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Expected return of the plan&#8217;s assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z72tv02dGvJc" style="text-align: right" title="Expected return on the plan assets">221,079</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zYQXX1HXqC6d" style="text-align: right" title="Expected return on the plan assets"><span style="-sec-ix-hidden: xdx2ixbrl6781">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20220101__20221231_zVZntYwuioG3" style="text-align: right" title="Expected return on the plan assets">221,079</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zbCV3UwXy91j" style="text-align: right" title="Expected return on the plan assets">184,687</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zqNuwuLtXuVg" style="text-align: right" title="Expected return on the plan assets"><span style="-sec-ix-hidden: xdx2ixbrl6787">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20210101__20211231_zmMHs4rWhScj" style="text-align: right" title="Expected return on the plan assets">184,687</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">Company&#8217;s contributions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Expected Company's contributions">39,377</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_znlz7VPNLD1" style="text-align: right" title="Expected Company's contributions"><span style="-sec-ix-hidden: xdx2ixbrl6793">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_c20220101__20221231_pn3n3" style="text-align: right" title="Expected Company's contributions">39,377</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Expected Company's contributions">35,368</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z4uXmABP6Pg3" style="text-align: right" title="Expected Company's contributions"><span style="-sec-ix-hidden: xdx2ixbrl6799">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Participant&#8217;s contributions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Expected participants' contributions">34,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zcoo1v8dxbRb" style="text-align: right" title="Expected participants' contributions"><span style="-sec-ix-hidden: xdx2ixbrl6805">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="text-align: right" title="Expected participants' contributions">34,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Expected participants' contributions">30,551</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zGmXK3GfRvJl" style="text-align: right" title="Expected participants' contributions"><span style="-sec-ix-hidden: xdx2ixbrl6811">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="text-align: right" title="Expected participants' contributions">30,551</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">Benefits paid</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Benefits paid">(188,778</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zNgEeCeQLoX" style="text-align: right" title="Benefits paid"><span style="-sec-ix-hidden: xdx2ixbrl6817">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="text-align: right" title="Benefits paid">(188,778</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Benefits paid">(172,614</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z9BOejnx4xue" style="text-align: right" title="Benefits paid"><span style="-sec-ix-hidden: xdx2ixbrl6823">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="text-align: right" title="Benefits paid">(172,614</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt">Actuarial gains/(losses) recorded as other comprehensive income</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)">(172,833</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zK3R3M3nQaoh" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)"><span style="-sec-ix-hidden: xdx2ixbrl6829">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)">(172,833</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)">(237,492</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zAB9CHMm6Ox2" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)"><span style="-sec-ix-hidden: xdx2ixbrl6835">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)">(237,492</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 1pt">Fair value of the plan&#8217;s assets, end of the year</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zq8Wlw4ABEL1" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending">2,567,272</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zWBci0kpn1N" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending"><span style="-sec-ix-hidden: xdx2ixbrl6841">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20220101__20221231_zZvuIfn8EMb7" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending">2,567,272</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zGJF0q4oXp75" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending">2,634,427</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zgBjO9qE31Gb" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending"><span style="-sec-ix-hidden: xdx2ixbrl6847">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20210101__20211231_z2TRE4IQ3Hm7" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending">2,634,427</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total pension plan obligations (deficit)</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--SurplusDeficitInPlan_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="(Deficit)/Surplus">(2,002,075</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  </table>

<p id="xdx_8AE_zpTuQVNwrXL1" style="margin-top: 0; margin-bottom: 0">&#160;</p>






<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Changes in equity - Other comprehensive income</b></p>

<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify">Pursuant to IAS 19, the Company recognized gains/(losses),
from changes in actuarial assumptions under equity, such as equity valuation adjustments, as shown below:</p>

<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations">161,766</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations">288,392</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations">414,823</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations">330,337</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations">745,160</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations">64,637</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations">521,331</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20200101__20201231_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations">585,968</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">Actuarial gains/(losses) recorded as other comprehensive income</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z5zAEoqsdpU3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income">(172,833</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zRCXtvoILlqi" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl6886">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20220101__20221231_zwSaffoiQFMh" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income">(172,833</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zl89QOx8tnah" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income">(237,492</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zxV3uaOEJg9d" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl6892">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20210101__20211231_z97OHUMkN5x3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income">(237,492</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income">(80,059</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl6898">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income">(80,059</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 3.5pt">Total gains/(losses)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)">(46,207</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)">161,766</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="text-align: right" title="Total gains/(losses)">115,559</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)">177,331</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)">330,337</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="text-align: right" title="Total gains/(losses)">507,668</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)">(15,422</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)">521,331</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20200101__20201231_pn3n3" style="text-align: right" title="Total gains/(losses)">505,909</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">Deferred income tax and social contribution</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan">15,710</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pdn3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"><span style="-sec-ix-hidden: xdx2ixbrl6922">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan">15,710</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan">(60,292</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"><span style="-sec-ix-hidden: xdx2ixbrl6928">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p id="xdx_8AE_zVzE6cgU4Tl7" style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"><b>The amounts recognized in the year are as follows:</b></p>

<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock_pn3n3_zX0vlNx8l7ai" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 3)">
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_980_ecustom--CurrentServiceCostEmployeeBenefits_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="width: 4%; text-align: right" title="Cost of service, net"><span style="-sec-ix-hidden: xdx2ixbrl6966">&#8212;</span>&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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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="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zVLdKFkxFXa9" style="text-align: right" title="Expected return on the plan's assets"><span style="-sec-ix-hidden: xdx2ixbrl6996">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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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 id="xdx_8AC_zZgzDyMnTZVg" style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Obligations&#8217; maturity:</b></p>

<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>




<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>
<table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ObligationsMaturityTableTextBlock_pn3n3_zSo0lpYqICk2" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 4)">
  <tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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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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  <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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  </table>

<p id="xdx_8AC_z9NE9ELe9bqk" style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>Actuarial assumptions:</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfActuarialAssumptionsTableTextBlock_pn3n3_zDBmamiPvgO7" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 5)">
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-bottom: 1pt; padding-left: 3.5pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</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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  <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="text-align: left; padding-left: 3.5pt">Mortality table</td><td>&#160;</td>
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  </table>

<p id="xdx_8A2_zPBUrFs94RR3" style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Sensitivity analysis</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Sensitivity analysis of the defined benefit pension plan
as of December 31, 2022 regarding the changes in the main assumptions are:</p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock_pn3n3_zcwPR8QOhVw7" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Pension plan obligations (Details 6)">
  <tr style="vertical-align: bottom">
    <td style="padding-right: 3.5pt; padding-left: 3.5pt"><span id="xdx_8B7_zyyJld63WwLd" style="display: none">Sensitivity analysis of the defined benefit pension plan assumptions</span></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%">&#160;</td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%">&#160;</td>
    <td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><b>Impact on the
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  <tr style="vertical-align: bottom">
    <td style="width: 15%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><b>Assumption</b></p></td>
    <td style="width: 16%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><b>Change in the
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    <td style="width: 33%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><b>G1</b></p></td>
    <td style="width: 36%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><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="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center">Discount rate</p></td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%">Increase of 1.0%</span></td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_90C_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations">Decrease of R$&#160;215,825</span></span></td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_90D_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations">Decrease of R$&#160;159,129</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center">Decrease of 1.0%</p></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><span id="xdx_901_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations">Increase of R$&#160;234,447</span></p></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><span id="xdx_900_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations">Increase of R$&#160;172,859</span></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="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center">Life expectation</p></td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%">Increase of 1 year</span></td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_90E_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations">Increase of R$&#160;59,778</span></span></td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_90D_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations">Increase of R$&#160;83,050</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center">Decrease of 1 year</p></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><span id="xdx_901_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations">Decrease of R$&#160;58,505</span></p></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><span id="xdx_90E_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations">Decrease of R$&#160;79,449</span></p></td></tr>
  </table>



<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td rowspan="2" style="width: 15%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center">Wage growth rate</p></td>
    <td style="width: 16%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%">Increase of 1.0%</span></td>
    <td style="width: 33%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_903_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--WageIncreaseRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations">Increase of R$&#160;38,898</span></span></td>
    <td style="width: 36%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_904_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--WageIncreaseRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations">Increase of R$&#160;894</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center">Decrease of 1.0%</p></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><span id="xdx_90F_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--WageIncreaseRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations">Decrease of R$&#160;40,755</span></p></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><span id="xdx_90C_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--WageIncreaseRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations">Decrease of R$&#160;937</span></p></td></tr>
  </table>
<p id="xdx_8A8_z8uHKKVMlayc" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><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, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Managed by Sabesprev, this defined benefit
plan (&#8220;G1 Plan&#8221;), receives similar contributions established in a plan of subsidy of actuarial study of Sabesprev, as follows:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 3pt"><tr style="vertical-align: top">
<td style="width: 17.85pt"/><td style="width: 17.85pt"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span id="xdx_902_ecustom--DescriptionOfDefinedBenefitPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Description of defined benefit plan">0.99% of the portion of the salary of
participation up to 20 salaries; and</span></span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 3pt"><tr style="vertical-align: top">
<td style="width: 17.85pt"/><td style="width: 17.85pt"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><span id="xdx_900_ecustom--DescriptionOfDefinedBenefitPlan1_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zWOcUQOGZvb8" title="Description of defined benefit plan1">8.39% of the surplus, if any, of the
portion of the salary of participation over 20 salaries.</span></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The active participants as of December 31,
2022 totaled <span id="xdx_909_eifrs-full--NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits_uNumber_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zmqV4bmJdRDa" title="Number of participants of retirement benefit plan receiving benefits">2,843</span> (<span id="xdx_902_eifrs-full--NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits_uNumber_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_znvcpmi5vjw9" title="Number of participants of retirement benefit plan receiving benefits">2,930</span> as of December 31, 2021), while inactive participants were <span id="xdx_904_ecustom--NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits_uNumber_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z6LfCLGKr7Lg" title="Number of participants of retirement benefit plan not receiving benefits">8,089</span> (<span id="xdx_90B_ecustom--NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits_uNumber_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zmZmdXw6Q5j9" title="Number of participants of retirement benefit plan not receiving benefits">8,109</span> as of December 31, 2021).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The contributions of the Company and participants
of the G1 Plan in 2022 were R$&#160;<span id="xdx_901_eifrs-full--ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zhioNNhZ3K8j" title="Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer">39,377</span> (R$&#160;<span id="xdx_90A_eifrs-full--ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer">35,368</span> in 2021) and R$&#160;<span id="xdx_900_ecustom--ContributionParticipants_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Contribution participants">34,000</span> (R$&#160;<span id="xdx_906_ecustom--ContributionParticipants_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Contribution participants">30,551</span> in 2021), respectively. Of this
amount, the Company and the participants made payments referring to the actuarial deficit in the amounts of R$&#160;<span id="xdx_90B_ecustom--ActuarialDeficit_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Actuarial deficit">31,556</span> and R$&#160;<span id="xdx_90B_ecustom--ActuarialDeficit_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Actuarial deficit">26,168</span>,
respectively, in 2021 (R$&#160;<span id="xdx_902_ecustom--ActuarialDeficitParticipants_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Actuarial deficit participants">28,829</span> and R$&#160;<span id="xdx_900_ecustom--ActuarialDeficitParticipants_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Actuarial deficit participants">23,609</span>, respectively, in 2021).</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Estimated expenses for the coming year</b></p>

<table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock_pn3n3_z3CCuaKOOvN1" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 7)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 14.2pt"><span id="xdx_8BE_zldbUwdhpdMe" style="display: none">Estimated expenses</span> </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2023</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 70%; text-align: left; padding-left: 14.2pt">Cost of services, net</td><td style="width: 10%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_985_ecustom--EstimateOfContributionExpectedToBePaidToPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 18%; text-align: right" title="Cost of services, net">5,997</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 14.2pt">Regular and extraordinary contributions expected from participants</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--RegularAndExtraordinaryContributionsExpectedFromParticipants_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zCL3tMXY9RB4" style="text-align: right" title="Regular and extraordinary contributions expected from participants">(36,521</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 14.2pt">Interest costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--EstimateOfContributionsExpectedToBePaidToPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Interest costs">307,777</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 14.2pt">Net profitability on financial assets</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--NetProfitabilityOnFinancialAssets_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Net profitability on financial assets">(294,788</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 14.2pt">Expenditures to be recognized by the employer</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_984_ecustom--ExpensesToBeRecognizedByEmployer_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Expenditures to be recognized by the employer">(17,535</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p id="xdx_8A3_zeEmsmbdKuLb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Plan&#8217;s assets</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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</p>




<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">and independent financial advisors:</p>

<p style="font: 12pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfPlanAssetsTableTextBlock_pn3n3_z76410wu968j" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 8)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt"><span id="xdx_8BB_zrn86gM5tDGc" style="display: none">Schedule Of Plans Assets</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 40%; text-align: left; padding-left: 3.5pt">Total fixed income</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--InvestmentFundsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20221231_z9PfuxW8qd9f" style="width: 10%; text-align: right" title="Total fixed income">1,804,550</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 10%; text-align: right"><span id="xdx_903_ecustom--PercentageOfTotalFixedIncome_iI_pid_dp_c20221231_zaQqsW1tERng" title="Percentage of total fixed income">70.3</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--InvestmentFundsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20211231_zvrW0q9BQ4Wb" style="width: 10%; text-align: right" title="Total fixed income">1,613,153</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 10%; text-align: right"><span id="xdx_90E_ecustom--PercentageOfTotalFixedIncome_iI_pid_dp_c20211231_z3rgsV2UKoqd" title="Percentage of total fixed income">61.2</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt">Total equities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--EquityInstrumentsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20221231_zqg5XnrTIi2f" style="text-align: right" title="Total equities">136,582</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_ecustom--PercentageOfTotalEquities_iI_pid_dp_c20221231_zB0pRTV0ylxk" title="Percentage of total equities">5.3</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--EquityInstrumentsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20211231_ztcf2T2GIi58" style="text-align: right" title="Total equities">261,665</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_905_ecustom--PercentageOfTotalEquities_iI_pid_dp_c20211231_z0AJW3RyxIJk" title="Percentage of total equities">9.9</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 3.5pt">Total structured investments</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--StructuredDebtAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20221231_zxGljvIc9qTe" style="text-align: right" title="Total structured investments">498,825</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_900_ecustom--PercentageOfTotalStructuredInvestments_iI_pid_dp_c20221231_zmMPxW8uZUI6" title="Percentage of total structured investments">19.4</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_908_ecustom--PercentageOfTotalStructuredInvestments_iI_pid_dp_c20211231_zchUlfJYYyp8" title="Percentage of total structured investments">22.8</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1pt; padding-left: 3.5pt">Other</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--OtherAssetsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20221231_zlqKIKUPipbb" style="border-bottom: Black 1pt solid; text-align: right" title="Other">127,315</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_902_ecustom--PercentageOfOther_iI_pid_dp_c20221231_zKIMfmY9keac" title="Percentage of other">5.0</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--OtherAssetsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20211231_z1rqat6vJbsk" style="border-bottom: Black 1pt solid; text-align: right" title="Other">159,639</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_904_ecustom--PercentageOfOther_iI_pid_dp_c20211231_zWPkjzvoH0H5" title="Percentage of other">6.1</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 3.5pt">Fair value of the plan&#8217;s assets</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_987_ecustom--PlanAssetsAtFairValues_iI_pn3n3_c20221231_zFp3dHV5RFmd" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of the plan's assets">2,567,272</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_90E_ecustom--PercentageOfFairValueOfPlansAssets_iI_pid_dp_c20221231_zWLCX4Sf7Mgi" title="Percentage of fair value of the plan's assets">100</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_980_ecustom--PlanAssetsAtFairValues_iI_pn3n3_c20211231_zwkborFCpQs2" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of the plan's assets">2,634,427</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  </table>

<p id="xdx_8AA_zyAnT88iYp9d" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify">ii) derivative instruments must be used for
hedge.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify">i) day-trade operations will not be permitted;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify">ii) sale of uncovered share is prohibited;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify">iii) swap operations without guarantee are
prohibited</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On December 21, 2022, SABESP and SABESPREV, mutually
agreed to execute an Admission of Debt Instrument, where SABESP recognizes as legitimate, valid, net, certain, and enforceable the debt
related to its share of responsibility in the balancing of the deficit of SABESPREV&#8217;s Basic Benefits Plan (G1 Plan), collateralizing
the Contract for Revenue Binding and Assignment of Credit Transfer, executed between the parties on February 9, 2023.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;G0 Plan
</b></p>




<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 "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 in the &#8220;Accounts receivable from related parties&#8221;
line, limited to the amounts considered virtually certain that will be reimbursed by the State of S&#227;o Paulo.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The number of active participants of Plan - Go as of
December 31, 2022 was <span id="xdx_90C_ecustom--ActiveParticipantsOfPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zFn7KeEJSyv7" title="Active participants of plan">8</span> (<span id="xdx_90E_ecustom--ActiveParticipantsOfPlan_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zIArLvN6bxvf" title="Active participants of plan">8</span> as of December 31, 2021). The number of beneficiaries, retirees and survivors as of December 31, 2022 was <span id="xdx_90E_ecustom--BeneficiariesRetireesAndSurvivors_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Beneficiaries retirees and survivors">1,750</span>
(<span id="xdx_90C_ecustom--BeneficiariesRetireesAndSurvivors_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Beneficiaries retirees and survivors">1,794</span> as of December 31, 2020).</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>Estimated expenses for 2023</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfExpenseRelatedToDefinedBenefitPlanUnfundedTableTextBlock_pn3n3_z7L9319idDi8" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 9)">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt"><span id="xdx_8B7_zeCJfmwoICSi" style="display: none">&#160;Estimated expenses for 2023</span></td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td></tr>
<tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</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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  </table>

<p id="xdx_8AD_z2Qrpc6MmLP3" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(iii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Sabesprev
Mais Plan</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, this Defined Contribution Plan
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(iv)&#160;&#160;&#160;&#160;&#160;&#160;&#160;VIVEST</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">Administered by VIVEST, the sponsor's contributions correspond
to the result obtained by applying a percentage of 100% to the basic contribution made by the participant.</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022, there were <span id="xdx_90D_ecustom--NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits_uNumber_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--VIVESTMember_zCZpqGT0Z9Qi" title="Number of participants of retirement benefit plan not receiving benefits">58</span> participants (<span id="xdx_901_ecustom--NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits_uNumber_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--VIVESTMember_z5pI2aAv45Ok" title="Number of participants of retirement benefit plan not receiving benefits">46</span> participants
as of December 31, 2021).</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(v)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Reconciliation
of expenses with pension obligations</b></p>

<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>





<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock_pn3n3_zyQlKS3bupcj" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 10)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt"><span id="xdx_8BD_zwztfAVxL74h" style="display: none">Reconciliation of expenses with pension obligations</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2020</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 46%; text-align: left; padding-left: 5.4pt">G1 Plan (i)</td><td style="width: 5%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_ecustom--PensionPlanObligationSubtotal_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 11%; text-align: right" title="Subtotal">23,247</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">G0 Plan (ii)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--PensionPlanObligationSubtotal_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Subtotal">78,779</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 5.4pt">Sabesprev Mais Plan (iii)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--PensionPlanObligationSubtotal_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--SabesprevMaisPlanMember_pn3n3" style="text-align: right" title="Subtotal">25,371</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">VIVEST Plan (iv)</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt">Subtotal</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Expenses capitalized in assets</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">Other</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_983_ecustom--PensionPlanObligationOther_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Other">5,684</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Pension plan obligations (Note 29)</td><td>&#160;</td>
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  </table>

<p id="xdx_8AE_zOblH6hbiK67" style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189340736">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th></tr>
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<td style="width: 0.5in"><b>23</b></td><td style="text-align: justify"><b><span id="xdx_82C_zINSqMJayNfj">Services payable</span></b></td></tr></table>

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<p style="font: 10pt/110% Georgia, Times, 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. The amounts payable to the municipal governments related to transfers provided for in the concession agreements are also
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of other liabilities. [Refer: Other liabilities]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188157344">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity<br></strong></div></th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td style="width: 0.5in"><b>24</b></td><td style="text-align: justify"><b><span id="xdx_82A_zKnb4a3UaRdl">Equity </span></b></td></tr></table>

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  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 12pt/107% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"><span id="xdx_F01_zdsMr3eN578f" style="font-size: 10pt">(1)</span></td>
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six shares held by Companhia Paulista de Parcerias (CPP), which is controlled by the S&#227;o Paulo State Government.</span></td></tr>
</table>


<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/107% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0D_zoOf7XIDvY3f" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(2)</td>
  <td id="xdx_F17_zpREfg6JVPnl" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">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, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/107% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F00_zCvmBDykjjw4" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(3)</td>
  <td id="xdx_F14_zsk6fsP05nN3" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">Each ADR corresponds to 1 share.</td></tr>
</table>


<p id="xdx_8A7_za2pSRZg9KZ4" style="font: 10pt/107% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

<p style="font: 12pt/107% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(b)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;
</span><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Distribution of earnings</span></b></p>

<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfDistributionOfEarningsTableTextBlock_pn3n3_zCB7Rfsx5AYc" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Equity  (Details 1)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify"><span id="xdx_8BE_zKgaVOJ06uwb" style="display: none">Distribution of earnings</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Frutiger Light; text-align: justify; padding-bottom: 1pt">&#160;</td><td style="font-size: 12pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left">&#160;</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)">
    <td style="font: 10pt Frutiger Light; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Minimum mandatory dividend &#8211; 25%</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--MinimumMandatoryDividend_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Minimum mandatory dividend - 25%">741,301</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--MinimumMandatoryDividend_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Minimum mandatory dividend - 25%">547,645</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--MinimumMandatoryDividend_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Minimum mandatory dividend - 25%">231,163</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 1pt">Dividend per share and per ADS</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--DividendPerShareAndPerADS_pid_c20220101__20221231_zSs32ZwCoWw" style="border-bottom: Black 1pt solid; text-align: right" title="Dividend per share and per ADS">1.08455</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--DividendPerShareAndPerADS_pid_c20210101__20211231_z0CPgsHNeBy6" style="border-bottom: Black 1pt solid; text-align: right" title="Dividend per share and per ADS">0.80122</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--DividendPerShareAndPerADS_pid_c20200101__20201231_zVVo9uAeogUk" style="border-bottom: Black 1pt solid; text-align: right" title="Dividend per share and per ADS">0.33820</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  </table>

<p id="xdx_8A6_zQLxfYaXUTG2" style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">On April 28, 2022, the Shareholders&#8217; General Meeting
approved the distribution of complementary minimum dividends in the amount of R$ <span id="xdx_903_eifrs-full--DividendsPaidClassifiedAsOperatingActivities_pn3n3_c20210101__20211231_zf6KYEGbdYOh" title="Dividends paid, classified as operating activities">96,700</span> related to 2021. Thus, the amount of R$ <span id="xdx_908_ecustom--SurplusMinimumMandatory_pn3n3_c20210101__20211231_zjklLrcMYyT6" title="Surplus Minimum Mandatory">55,631</span>,
related to the portion exceeding the minimum mandatory dividends of 25%, established in the bylaws, recorded in the 2021 equity under
&#8220;Complementary minimum dividends&#8221; was transferred to current liabilities. These amounts started being paid in June 2022.</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">The Company proposed dividends as interest on capital
<i>ad referendum</i> of the Annual Shareholders&#8217; Meeting of 2023, in the amount of R$ <span id="xdx_909_ecustom--DividendsPaidClassifiedAsOperatingActivities1_pn3n3_c20220101__20221231_zmFvweCdHKr9" title="Dividends paid, classified as operating activities">741,301</span> (R$ <span id="xdx_90C_ecustom--DividendsPaidClassifiedAsOperatingActivities1_pn3n3_c20210101__20211231_zNGlDzyVT9Ve" title="Dividends paid, classified as operating activities">547,645</span> in 2021) and complementary
minimum dividends in the amount of R$ <span id="xdx_909_ecustom--AdditionalProposedDividends_pn3n3_c20220101__20221231_zUiucHov0lSe" title="Additional Proposed Dividends">130,857</span> (R$ <span id="xdx_90C_ecustom--AdditionalProposedDividends_pn3n3_c20210101__20211231_zXUMkYeeMp9k" title="Additional Proposed Dividends">96,700</span> in 2021), totaling R$ <span id="xdx_906_ecustom--TotalingProposedDividends_pn3n3_c20220101__20221231_zx0olyEWqZxc" title="Totaling Proposed Dividends">872,158</span> (R$ <span id="xdx_906_ecustom--TotalingProposedDividends_pn3n3_c20210101__20211231_zfMSC4MBIgC7" title="Totaling Proposed Dividends">644,345</span> in 2021), corresponding to R$ <span id="xdx_907_eifrs-full--DividendsPaidOrdinarySharesPerShare_c20220101__20221231_pdd" title="Dividends paid, ordinary shares per share">1.2760</span>
per common share (R$ <span id="xdx_909_eifrs-full--DividendsPaidOrdinarySharesPerShare_c20210101__20211231_pdd" title="Dividends paid, ordinary shares per share">0.9427</span> in 2021), to be resolved on the Shareholders&#8217; Meeting to be held on April 27, 2023. The amount exceeding
the minimum mandatory dividend due in the year of R$ <span id="xdx_901_ecustom--AdditionalProposedDividends_pn3n3_c20220101__20221231_zhgLICnmF2hh" title="Additional Proposed Dividends">130,857</span> (R$ <span id="xdx_90C_ecustom--AdditionalProposedDividends_pn3n3_c20210101__20211231_zKUYHMGVHxSg" title="Additional Proposed Dividends">96,700</span> in 2021) was reclassified into equity to the &#8220;Complementary
minimum dividends&#8221; account, this amount includes the withholding income tax of R$ <span id="xdx_908_ecustom--DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities_iI_pn3n3_c20221231_z99cxbpokWr5" title="Dividends Withholding Income Tax Recognized In Current Liabilities">53,930</span> (R$ <span id="xdx_90B_ecustom--DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities_iI_pn3n3_c20211231_zPPU9KqQZaeg" title="Dividends Withholding Income Tax Recognized In Current Liabilities">41,069</span> in 2021).</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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$ <span id="xdx_904_ecustom--DividendsWitheldIncomeTax_iI_pn3n3_c20221231_zVMxLi2cYDr8" title="Dividends Witheld Income Tax">53,930</span> (R$ <span id="xdx_90A_ecustom--DividendsWitheldIncomeTax_iI_pn3n3_c20211231_zhmrb5vIVmaj" title="Dividends Witheld Income Tax">41,069</span> in 2021) 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">The balance payable of interest on capital as of December
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income tax and R$ <span id="xdx_90F_ecustom--DividendsWitheldIncomeTax1_c20221231_pn3n3" title="Dividends Witheld Income Tax1">424</span> declared in prior years (R$ <span id="xdx_90E_ecustom--DividendsWitheldIncomeTax1_c20211231_pn3n3" title="Dividends Witheld Income Tax1">361</span> in 2021).</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(c)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
</span><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Legal reserve</span></b></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"><span id="xdx_909_ecustom--DescriptionOfLegalReserve_c20220101__20221231" title="Description Of Legal Reserve">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</span>.</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(d)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;
</span><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Investments reserve</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/105% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">As of December 31, 2022 and 2021, the balance of investment
reserve totaled R$ <span id="xdx_907_ecustom--InvestmentReserve_c20220101__20221231_pn3n3" title="Investment Reserve">10,390,535</span> and R$ <span id="xdx_905_ecustom--InvestmentReserve_c20210101__20211231_pn3n3" title="Investment Reserve">8,297,489</span>, respectively.</p>






<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Pursuant to paragraph four of article 49 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:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 2pt"><tr style="vertical-align: top">
<td style="width: 34pt"/><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; and</td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 2pt"><tr style="vertical-align: top">
<td style="width: 34pt"/><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, Times, Serif; margin: 3pt 0 3pt 56.7pt; text-align: justify; text-indent: 14.2pt">a) to absorb losses,
whenever necessary;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 3pt 56.7pt; text-align: justify; text-indent: 14.2pt">b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;to
distribute dividends, at any moment;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 3pt 56.7pt; text-align: justify; text-indent: 14.2pt">c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;in
share redemption, reimbursement or purchase transactions authorized by law;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 3pt 0 3pt 56.7pt; text-align: justify; text-indent: 14.2pt">d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;in
incorporation of the capital stock.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Allocation
of the profit for the year</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfAllocationOfProfitTableTextBlock_pn3n3_zXGrolseKrXb" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Equity (Details 2)">
  <tr style="vertical-align: bottom">
    <td colspan="2" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span id="xdx_8BA_zJNYZBEJHiYc" style="display: none">Allocation of the profit for the year</span></td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt">&#160;</td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt">&#160;</td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><b>2022</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><b>2021</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><b>2020</b></span></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">Profit</span></td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/105% Frutiger Light; width: 5%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">(+)</span></td>
    <td style="font: 10pt/105% Frutiger Light; width: 42%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">Profit for the year</span></td>
    <td id="xdx_98A_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231_zZ8samHx0Oeb" style="font: 10pt/105% Frutiger Light; width: 17%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Profit for the year"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">3,121,267</span></td>
    <td id="xdx_982_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231_zuZZmGqHwz6a" style="font: 10pt/105% Frutiger Light; width: 19%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Profit for the year"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">2,305,869</span></td>
    <td id="xdx_982_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231_zzlfu1kwqYV" style="font: 10pt/105% Frutiger Light; width: 17%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Profit for the year"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">973,318</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">(-)</span></td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">Legal reserve &#8211; 5%</span></td>
    <td id="xdx_980_eifrs-full--StatutoryReserve_iI_pn3n3_c20221231_zrw69scAVLHf" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Legal reserve"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">156,063</span></td>
    <td id="xdx_986_eifrs-full--StatutoryReserve_iI_pn3n3_c20211231_zSNxprkYN0F4" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Legal reserve"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">115,293</span></td>
    <td id="xdx_985_eifrs-full--StatutoryReserve_iI_pn3n3_c20201231_zQA45OFqIYE5" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Legal reserve"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">48,666</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">(-)</span></td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">Minimum mandatory dividends</span></td>
    <td id="xdx_98E_ecustom--MinimumMandatoryDividend_pn3n3_c20220101__20221231_zDdjUbevMDm4" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Minimum mandatory dividends"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">741,301</span></td>
    <td id="xdx_988_ecustom--MinimumMandatoryDividend_pn3n3_c20210101__20211231_znsDFzUBWVZ9" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Minimum mandatory dividends"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">547,645</span></td>
    <td id="xdx_98A_ecustom--MinimumMandatoryDividend_pn3n3_c20200101__20201231_zPQFN0l63CS1" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Minimum mandatory dividends"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">231,163</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">(-)</span></td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">Complementary minimum dividends</span></td>
    <td id="xdx_988_ecustom--AdditionalProposedDividends_c20220101__20221231_pn3n3" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Additional proposed dividends"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">130,857</span></td>
    <td id="xdx_985_ecustom--AdditionalProposedDividends_c20210101__20211231_pn3n3" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Additional proposed dividends"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">96,700</span></td>
    <td id="xdx_987_ecustom--AdditionalProposedDividends_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Additional proposed dividends"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">40,806</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td colspan="2" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">Investment reserve recorded</span></td>
    <td id="xdx_987_ecustom--InvestmentReserveRecorded_c20220101__20221231_pn3n3" style="border-top: Black 1pt solid; border-bottom: Black 1.5pt double; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Investment reserve recorded"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">2,093,046</span></td>
    <td id="xdx_985_ecustom--InvestmentReserveRecorded_c20210101__20211231_pn3n3" style="border-top: Black 1pt solid; border-bottom: Black 1.5pt double; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Investment reserve recorded"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">1,546,231</span></td>
    <td id="xdx_98A_ecustom--InvestmentReserveRecorded_c20200101__20201231_pn3n3" style="border-bottom: Black 1.5pt double; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Investment reserve recorded"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">652,683</span></td></tr>
  </table>
<p id="xdx_8AA_zBXzywN3lruf" style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Management will send for approval at the Shareholders&#8217;
Meeting, a proposal to reallocate retained earnings the amount of R$ <span id="xdx_90C_eifrs-full--RetainedEarnings_c20221231_pn3n3" title="Retained earnings">2,093,046</span> to the Investment Reserve account, in order to meet the
investment needs foreseen in the Capital Budget.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(f)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Retained
earnings</b></p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify"><b>(g) &#160;&#160;&#160;&#160;&#160;&#160;&#160;Other
comprehensive loss</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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
22, the breakdown of amounts recorded in 2022 and 2021.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfOtherComprehensiveLossTableTextBlock_pn3n3_zZrPViZmG2Je" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Equity  (Details 3)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt"><span id="xdx_8BB_zDd7AtpWHwp1" style="display: none">Other comprehensive loss</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">G1 plan</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">G0 plan</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Total</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 46%; padding-left: 3.5pt">Balance as of December 31, 2021</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_ecustom--OtherComprehensiveLossBeginning_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zxi3RTni5J8e" style="width: 11%; text-align: right" title="Other comprehensive loss, beginning">212,114</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_983_ecustom--OtherComprehensiveLossBeginning_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z7dsWXfu6Wwl" style="width: 11%; text-align: right" title="Other comprehensive loss, beginning">(165,740</td><td style="width: 1%; text-align: left">)</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98B_ecustom--OtherComprehensiveLossBeginning_iS_pn3n3_c20220101__20221231_zZgNCLBvGE8j" style="width: 11%; text-align: right" title="Other comprehensive loss, beginning">46,374</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">Actuarial gains/(losses) for the year (Note 22)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains (losses)">(30,497</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains (losses)">161,766</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains (losses)">131,269</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 3.5pt">Balance as of December 31, 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--OtherComprehensiveLossEnding_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zYSdkhYsAHy3" style="text-align: right" title="Other comprehensive loss, ending">181,617</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--OtherComprehensiveLossEnding_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zZhW4KRIT3c1" style="text-align: right" title="Other comprehensive loss, ending">(3,974</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--OtherComprehensiveLossEnding_iE_pn3n3_c20220101__20221231_zXdItF6EaZY2" style="text-align: right" title="Other comprehensive loss, ending">177,643</td><td style="text-align: left">&#160;</td></tr>
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<p id="xdx_8AD_zMdUtGnYdmN5" style="font: 10pt/105% Georgia, Times, Serif; margin: 0 0 0 0.55pt; text-align: justify; text-indent: -0.5in"><b>&#160;</b></p>

<span></span>
</td>
</tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_DisclosureOfIssuedCapitalExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of issued capital. [Refer: Issued capital]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisclosureOfIssuedCapitalExplanatory</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907194870288">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Earnings per share<br></strong></div></th>
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<td style="width: 0.5in"><b>25</b></td><td style="text-align: justify"><b><span id="xdx_82F_zMjwuwaq3uG1">Earnings per share</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Basic earnings per share is calculated by dividing the
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per share are equal.</p>

<p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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    <td style="text-align: left">&#160;</td><td id="xdx_495_20220101__20221231_z3F374KLt7Wj" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">4.57</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for earnings per share.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=33&amp;code=ifrs-tx-2022-en-r&amp;doctype=Standard&amp;dita_xref=IAS33_g70-73A__IAS33_g70-73A_TI<br> -URIDate 2022-03-24<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188941968">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Operating segment information<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OperatingSegmentInformationAbstract', window );"><strong>Operating Segment Information</strong></a></td>
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<tr class="ro">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Management, comprised of the Board of Directors and Board
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Result</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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    <td style="text-align: left; padding-left: 2.85pt"><span id="xdx_8B5_zELNESEe7qi7" style="display: none">Schedule of operating segment information</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--RevenueAndOperatingIncome_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zilPGacvLxfh" style="width: 11%; text-align: right" title="Gross operating revenue">4,863,752</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--GrossSalesDeductions_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zoOltPVrdbof" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions">(1,437,991</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--GrossSalesDeductions_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zt7JK8Cpe8K4" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"><span style="-sec-ix-hidden: xdx2ixbrl7527">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt">Net operating revenue</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zorpbR2GNz5d" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue">17,191,968</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zYIh7BnXp0n5" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue">4,863,752</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--Revenue_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue">22,055,720</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
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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 1pt solid; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; padding-bottom: 1pt">&#160;</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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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Result</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--RevenueAndOperatingIncome_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zX6IAotCkzt1" style="width: 11%; text-align: right" title="Gross operating revenue">16,304,206</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--GrossSalesDeductions_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____z64RBhy8wV5f" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"><span style="-sec-ix-hidden: xdx2ixbrl7569">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</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="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt">Costs, selling, general and administrative expenses</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--CostsSellingAndAdministrativeExpenses_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zVMr3W0KFNLc" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses">(11,115,383</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--CostsSellingAndAdministrativeExpenses_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____za3s5fWCtgo6" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses">(4,278,337</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--CostsSellingAndAdministrativeExpenses_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses">(15,393,720</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zhFJJ3Jn5Lwa" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting">98,402</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting">4,097,341</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td>&#160;</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="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</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 2.5pt double; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</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: 0; text-align: justify">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F03_zNTxUJikCCWg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(i)</td>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
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additionals to long-lived asset information;</td></tr>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: justify">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
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  <td id="xdx_F03_zbQsuhtYoVCg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(ii)</td>
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(Concession Agreements) and IFRS 15 (Revenue from Contracts with Customers), as all performance obligations are satisfied over time.
See Note 14 (b).</td></tr>
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<p id="xdx_8AB_zz1fAxMuKQpi" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Insurance<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td style="width: 0.5in"><b>27</b></td><td style="text-align: justify"><b><span id="xdx_827_zEkLH1VzkLj7">Insurance</span></b></td></tr></table>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">The Company has
insurance that covers, among others, fire and other damage to its assets and office buildings, and </span>liability insurance against
<span 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&amp;O insurance&#8221;) and guarantee insurance for escrow deposit (as described in Note 20 (f))
and traditional guarantee insurance. </span>Insurance is contracted by means of bidding processes that count on the participation of the
main Brazilian and international insurance companies operating in Brazil<span style="letter-spacing: -0.05pt">. </span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, 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<span style="letter-spacing: -0.05pt">.</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">As of December
31, 2022, the Company&#8217;s insurance was as follows:</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

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    <td style="text-align: justify"><span id="xdx_8B5_ztThnY3EpOmk" style="display: none">The Company insurance was as follows</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td style="text-align: justify">Guarantee insurance for escrow deposit and traditional guarantee (*)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--InsuranceCoverage_iI_pn3n3_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--GuaranteeInsuranceEscrowDepositMember_fKCop_zqp9Sv4wPsJ" style="text-align: right" title="Coverage">600,000</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--CivilLiabilityDirectorsAndOfficersMember_pn3n3" style="text-align: right" title="Coverage">100,000</td><td style="text-align: left">&#160;</td></tr>
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    <td style="text-align: justify">Civil liability &#8211; operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--CivilLiabilitysOperationsMember_pn3n3" style="text-align: right" title="Coverage">15,000</td><td style="text-align: left">&#160;</td></tr>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"><b>&#160;</b></p>

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  <td id="xdx_F13_zN2kiEowZT8k" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">SABESP has an agreement that allows issuing policies that total such insured amount. Of the total, R$&#160;167.8 thousand in policies
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<p id="xdx_8A4_zSvILnctAha5" style="font: 8pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for insurance contracts.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2023-01-01<br> -Name IFRS<br> -Number 4<br> -IssueDate 2022-03-24<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2022-en-b&amp;doctype=Standard&amp;book=b&amp;dita_xref=IFRS04_g36-39M__IFRS04_g36-39M_TI<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2023-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2022-03-24<br> -Section Disclosure<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2022-en-r&amp;doctype=Standard&amp;dita_xref=IFRS17_g93-132__IFRS17_g93-132_TI<br> -URIDate 2022-03-24<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907196538880">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Operating revenue<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: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(a) Revenue from sanitation services:</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>






<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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<tr style="vertical-align: bottom">
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    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
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<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

<p id="xdx_8A7_zB8uu4Px07Da" style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

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<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

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<tr style="vertical-align: bottom">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,363,628</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,121,905</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,009,358</td><td style="text-align: left">)</td></tr>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(74,363</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(67,979</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(67,497</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">22,055,720</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 14.2pt"/><td style="width: 14.15pt"><span id="xdx_F0C_zdGhiGkgS4f6" style="font-family: Georgia, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt">(i)</span></td><td style="text-align: justify"><span id="xdx_F18_zGKpIKgM87O9" style="font-family: Georgia, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt">Includes the
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188991392">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Operating costs and expenses<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: justify; padding-left: 2.85pt">Pension plan obligations</td><td>&#160;</td>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

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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)">
    <td style="text-align: justify; padding-left: 2.85pt">General expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--SellingExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_z1jzKgP3G014" style="text-align: right" title="Selling expenses">(107,313</td><td style="text-align: left">)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zGFwi5fBp0Vl" style="text-align: right" title="Selling expenses">(118,278</td><td style="text-align: left">)</td></tr>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231_zkPGoBNcJtAb" style="text-align: right" title="Selling expenses">(825,879</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231_zugxDosg1en5" style="text-align: right" title="Selling expenses">(751,286</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-family: Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 2.85pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-family: Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 2.85pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_zCxmZ1uVHgq5" style="text-align: right" title="Administrative expenses">(250,557</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_z89yMdmhpKfd" style="text-align: right" title="Administrative expenses">(257,829</td><td style="text-align: left">)</td></tr>
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    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zhk5uBAE3Pea" style="text-align: right" title="Administrative expenses">(84,670</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_z1htuwQPWD13" style="text-align: right" title="Administrative expenses">(72,170</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zGDtGuPTTj93" style="text-align: right" title="Administrative expenses">(116,941</td><td style="text-align: left">)</td></tr>
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    <td style="text-align: justify; padding-left: 2.85pt">General supplies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zDCN7D4qjNze" style="text-align: right" title="Administrative expenses">(23,664</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zOhoBLXJCGc4" style="text-align: right" title="Administrative expenses">(11,209</td><td style="text-align: left">)</td><td>&#160;</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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  <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 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_zvrjdfvVHrog" style="border-bottom: Black 1pt solid; text-align: right" title="Administrative expenses">(80,053</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231_zlrQMxkyhZ9e" style="text-align: right" title="Administrative expenses">(1,124,069</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231_zYphJIuSL536" style="text-align: right" title="Administrative expenses">(1,051,181</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_pn3n3" style="text-align: right" title="Total">(2,877,191</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_z7NT2WC7AWyl" style="text-align: right" title="Total">(2,542,194</td><td style="text-align: left">)</td><td>&#160;</td>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--ExpenseByNature_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_z2wqhzvzOX2b" style="width: 11%; text-align: right" title="Total">(118,487</td><td style="width: 1%; text-align: left">)</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zlIfBbERnwie" style="width: 11%; text-align: right" title="Total">(113,809</td><td style="width: 1%; text-align: left">)</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zEttjxpo4BK9" style="width: 11%; text-align: right" title="Total">(159,281</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--ExpenseByNature_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--ConstructionCostsMember_zarnt0rzX5O3" style="text-align: right" title="Total">(4,754,383</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--ConstructionCostsMember_zFCokLwgRyV1" style="text-align: right" title="Total">(4,278,337</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--ConstructionCostsMember_zcIHBpRRhiS6" style="text-align: right" title="Total">(3,630,139</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 2.85pt">General supplies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--ExpenseByNature_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zxnAlF6X8Vb6" style="text-align: right" title="Total">(400,166</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_z2C0QkkbjCE4" style="text-align: right" title="Total">(333,296</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zZXNFJ07quVi" style="text-align: right" title="Total">(263,762</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt">Treatment supplies</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--ExpenseByNature_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--TreatmentSuppliesMember_zAd0CENwWSL7" style="text-align: right" title="Total">(598,993</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--TreatmentSuppliesMember_zjMpE1sdxWm6" style="text-align: right" title="Total">(364,542</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--TreatmentSuppliesMember_zcBi8s2JFHG1" style="text-align: right" title="Total">(338,756</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 2.85pt">Outsourced services</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_pn3n3" style="text-align: right" title="Total">(2,393,272</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zsxiduWCYLf3" style="text-align: right" title="Total">(2,111,760</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zDGe9wWlTdC7" style="text-align: right" title="Total">(1,772,405</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt">Electricity</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_pn3n3" style="text-align: right" title="Total">(1,500,541</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_z8XfM0Yx5kcg" style="text-align: right" title="Total">(1,465,831</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_zSRxU6qImpsf" style="text-align: right" title="Total">(1,217,390</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 2.85pt">General expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_pn3n3" style="text-align: right" title="Total">(1,487,442</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zUuXwUKHMnL4" style="text-align: right" title="Total">(1,211,023</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zyWgdoOQdDNa" style="text-align: right" title="Total">(998,084</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt">Depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_pn3n3" style="text-align: right" title="Total">(2,450,849</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zVZ3gS0VYDk1" style="text-align: right" title="Total">(2,253,322</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zARJRZGG68c2" style="text-align: right" title="Total">(2,037,112</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 2.85pt">Tax expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_pn3n3" style="text-align: right" title="Total">(80,053</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_ze2AINCcjIBb" style="text-align: right" title="Total">(75,876</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_zSomaWCXip5d" style="text-align: right" title="Total">(77,416</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total">(782,057</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_zMpivuWP0wAf" style="border-bottom: Black 1pt solid; text-align: right" title="Total">(643,730</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_z4hzlwQQYOC6" style="border-bottom: Black 1pt solid; text-align: right" title="Total">(444,826</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907190022816">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial Income (Expenses)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_FinancialIncomeExpensesAbstract', window );"><strong>Financial Income</strong></a></td>
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<td style="width: 0.5in"><b>30</b></td><td style="text-align: justify"><b><span id="xdx_82C_zQFtsxoInX8c">Financial Income (Expenses)</span></b></td></tr></table>

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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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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-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 7.1pt">Financial income (expenses), net</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<p id="xdx_8A0_zx5O0DWXXnyb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 12pt 58.15pt; text-align: justify; text-indent: -22.7pt">&#160;</p>

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<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907190022656">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other operating income (expenses), net<br></strong></div></th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Other operating income includes revenue from the sale
of property, plant and equipment, sale of contracts awarded in public bids, right to sell electricity, indemnities and reimbursement of
expenses, fines and guarantees, property leases, reuse water,
PURA projects and services, net of Cofins and Pasep.</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Other operating expenses usually record the derecognition
of concessions assets due to obsolescence, discontinued construction works, unproductive wells, projects considered economically unfeasible,
losses on property, plant and equipment, estimated losses and operational assets indemnification.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188925648">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Commitments<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_CommitmentsAbstract', window );"><strong>Commitments</strong></a></td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfCommitmentsExplanatory', window );">Commitments</a></td>
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<td style="width: 0.5in"><b>32</b></td><td style="text-align: justify"><b><span id="xdx_82D_zpVDOgnw59h9">Commitments</span></b></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company has agreements to manage and maintain its
activities, as well as 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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    <td style="text-align: left"><span id="xdx_8B0_zICi9Yz7cOz" style="display: none">Below, the main unrecorded committed amounts as of December 31, 2020:</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">1 year</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">1-3 years</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">3-5 years</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 35%; text-align: left">Contractual obligations &#8211; Expenses</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_ecustom--ContractLiabilitiesExpenses_c20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_pn3n3" style="width: 9%; text-align: right" title="Contractual obligations - expenses">1,476,267</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_ecustom--ContractLiabilitiesExpenses_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanThreeYearsMember_pn3n3" style="width: 9%; text-align: right" title="Contractual obligations - expenses">1,379,448</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_ecustom--ContractLiabilitiesExpenses_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeYearAndNotLaterThanFiveYearsMember_pn3n3" style="width: 9%; text-align: right" title="Contractual obligations - expenses">271,242</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_ecustom--ContractLiabilitiesExpenses_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_pn3n3" style="width: 9%; text-align: right" title="Contractual obligations - expenses">657,401</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_981_ecustom--ContractLiabilitiesExpenses_c20221231_pn3n3" style="width: 9%; text-align: right" title="Contractual obligations - expenses">3,784,358</td><td style="width: 1%; text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--ContractLiabilitiesInvestments_c20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Contractual obligations - investments">3,091,768</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--ContractLiabilitiesInvestments_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanThreeYearsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Contractual obligations - investments">3,125,523</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_ecustom--ContractLiabilitiesInvestments_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeYearAndNotLaterThanFiveYearsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Contractual obligations - investments">1,153,532</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--ContractLiabilitiesInvestments_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Contractual obligations - investments">172,782</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--ContractLiabilitiesInvestments_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Contractual obligations - investments">7,543,605</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--ContractLiabilities_c20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">4,568,035</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--ContractLiabilities_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanThreeYearsMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">4,504,971</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--ContractLiabilities_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeYearAndNotLaterThanFiveYearsMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">1,424,774</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--ContractLiabilities_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">830,183</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--ContractLiabilities_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">11,327,963</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of commitments.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907197316688">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_SupplementalCashFlowInformationAbstract', window );"><strong>Supplemental Cash Flow Information</strong></a></td>
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<td style="width: 0.5in"><b>33</b></td><td><b><span id="xdx_828_zZK0acJlNIF3">Supplemental cash flow information</span></b></td></tr></table>

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    <td style="text-align: justify"><span id="xdx_8B6_zacl2bhXTcia" style="display: none">Schedule of supplemental cash flow information</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_49C_20220101__20221231_zl4cwccgme67" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right">300,792</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right">238,330</td><td style="width: 1%; text-align: left">&#160;</td></tr>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">218,523</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">142,514</td><td style="text-align: left">&#160;</td></tr>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907196579136">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfEventsAfterReportingPeriodExplanatory', window );">Events after the reporting period</a></td>
<td class="text"><p id="xdx_80B_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_zZUq05zRtyF4" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"><b>34</b></td><td><b><span id="xdx_829_zWy8hxpUj7O9">Events after the reporting period</span></b></td></tr></table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.5in"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Replacement of the CEO </b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On January 12, 2023, the Board of Directors elected Mr.
Andr&#233; Gustavo Salcedo Teixeira Mendes as CEO of the Company, replacing Mr. Benedito Pinto Ferreira Braga Junior. Additionally,
under paragraph 2 of article 8 and article 12 of the Bylaws, Mr. Andr&#233; Gustavo Salcedo Teixeira Mendes will be part of the Board
of Directors as long as he holds office as CEO.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.5in"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Election of new Executive Board members</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt; text-align: justify">At a meeting held on January 30, 2023, the new
members elected for the Executive Board were:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 14pt 0 6pt 21.3pt; text-align: justify; text-indent: -14.2pt">(i) Mr. Bruno Magalh&#227;es
D&#8217;Abadia, as Technology, Project, and Environment Officer, to replace Mr. Alceu Segamarchi Junior;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 14pt 0 6pt 21.3pt; text-align: justify; text-indent: -14.2pt">(ii) Mr. Roberval
Tavares de Souza, as Regional Systems Officer, to replace Mr.&#160;Ant&#244;nio Carlos Teixeira;</p>




<p style="font: 10pt/110% Georgia, Times, Serif; margin: 14pt 0 6pt 21.3pt; text-align: justify; text-indent: -14.2pt">(iii) Ms. Paula
Alessandra Bonin Costa Violante, as Metropolitan Officer, to replace Mr. Ricardo Daruiz Borsari.&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Furthermore, on February 9, 2023, the Board of Directors
elected new members for the Executive Board:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -7.1pt">(i) Ms. Catia Cristina
Teixeira Pereira, as Chief Economic, Financial, and Investor Relations Officer, as of March 1, 2023;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 7.1pt">(ii) Ms. Sabrina de Menezes Correa
Furstenau Sabino, as Chief Corporate Management Officer.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Finally, further to the Material Fact disclosed on January
30, 2023, the Company informs that the Board of Directors rectified the resolution regarding the positions to be held on the Executive
Board on that date, whereby the Executive Officers elected at that meeting will now be responsible for the following Offices:</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 14pt; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Mr. Bruno Magalh&#227;es D&#8217;Abadia,
Regional Systems Board</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Mr. Roberval Tavares de Souza, Metropolitan
Board</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 14pt"><tr style="vertical-align: top">
<td style="width: 0.25in"/><td style="width: 0.25in"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Ms. Paula Alessandra Bonin Costa Violante,
Technology, Project, and Environment Board</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.5in"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Amendment to the Extraordinary Tariff
Revision</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">On February 16, 2023, the S&#227;o Paulo State Utility
Services Regulatory Agency (ARSESP) approved an amended schedule of the Extraordinary Tariff Revision, as follows:</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_882_ecustom--ScheduleOfAmendmentToTheExtraordinaryTariffRevisionTableTextBlock_z3vMWJs0uHp7" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Events after the reporting period (Details)">
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    <td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify; line-height: 110%"><span id="xdx_8B8_zVJbzJuRF0c4" style="display: none">Schedule
    of extraordinary tariff revision</span></td>
    <td style="padding-right: -0.8pt; padding-left: 0.75pt; text-align: center; line-height: 110%">&#160;</td></tr>
<tr>
    <td style="border: black 1pt solid; padding: 0.75pt; width: 79%; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><b>Stages</b></span></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 0.75pt; width: 21%; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><b>Date</b></span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 0.75pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_90B_ecustom--PublicationOfPreliminaryTechnicalNoteOfSabespsExtraordinaryTariffRevision_c20230201__20230216_z7oeNvkauqf" title="Publication of the Preliminary Technical Note of SABESPs Extraordinary Tariff Revision">Publication of the Preliminary Technical Note of SABESP&#8217;s Extraordinary Tariff Revision</span></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 0.75pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_90F_ecustom--MaturityDate_dd_c20230201__20230216_zPIR9ghzNbc9" title="Maturity date">12/22/2022</span></span></td></tr>
  <tr style="background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 0.75pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_908_ecustom--PublicConsultation_c20230201__20230216_zDyGGGWYuEX8" title="Public Consultation">Public Consultation</span></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: -0.8pt; padding-left: 0.75pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_90B_ecustom--MaturityDate1_dd_c20230201__20230216_zBOYY5nxqsuk" title="Maturity date">12/22/2022</span> to <span id="xdx_903_ecustom--MaturityDate2_dd_c20230201__20230216_zlc3uThSg0y9" title="Maturity date">01/06/2023</span></span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 0.75pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_907_ecustom--PublicHearing_c20230201__20230216_zZxWER4DxVPb" title="Public Hearing">Public Hearing</span></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 0.75pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_903_ecustom--MaturityDate3_dd_c20230201__20230216_zZ65SBxprHIk" title="Maturity date">01/05/2023</span></span></td></tr>
  <tr style="background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 0.75pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_902_ecustom--PublicationOfDetailedReport_c20230201__20230216_z6yAfN3nvFy3" title="Detailed Report">Publication of the Detailed Report</span></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 0.75pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_900_ecustom--MaturityDate4_dd_c20230201__20230216_ze6JQ1o0ysRl" title="Maturity date">03/06/2023</span></span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 0.75pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_901_ecustom--PublicationOfTheFinalTechnicalNoteAndResolutionOfSABESPsExtraordinaryTariffRevision_c20230201__20230216_zbbBDeVXB41h" title="Extraordinary Tariff Revision">Publication of the Final Technical Note and Resolution of SABESP&#8217;s Extraordinary Tariff Revision</span></span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 0.75pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%">Until <span id="xdx_902_ecustom--MaturityDate5_dd_c20230201__20230216_znfQmUw0SrW2" title="Maturity date">04/08/2023</span></span></td></tr>
  </table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&#160;</p>



<p style="font: 10pt/110% Georgia,serif; margin: 0 0 0 36pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia,serif; margin: 0 0 0 36pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial,sans-serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia,serif; font-size: 10pt"><b>Extraordinary Tariff Revision Result and
Annual Tariff Readjustment</b></span></td></tr></table>

<p style="font: 10pt Georgia,serif; text-align: justify; margin-right: 0; margin-left: 0">&#160;</p>

<p style="font: 10pt Georgia,serif; text-align: justify; margin-right: 0; margin-left: 0">On April 6, 2023, in continuity to the Material
Facts released on December 21, 2022 and February 16, 2023, SABESP informed its shareholders and the market in general that, the S&#227;o
Paulo State Utility Services Regulatory Agency (ARSESP) released Resolution n&#186; 1,394/2023 related to the Extraordinary Tariff Revision
and the Resolution n&#186; 1,395/2023, which presents the new tariff values, authorizing the Company to apply a total tariff readjustment
of 9.5609% to its current tariffs, result of the following composition:</p>

<ul style="list-style-type: disc">

<li style="font: 10pt Georgia,serif; margin: 0pt 0 12pt; text-align: justify">Inflation Index (February/2022 to February/2023) of 5.5964%;</li>

<li style="font: 10pt Georgia,serif; margin: 0pt 0 12pt; text-align: justify">Efficiency factor (X factor) of 0.2142%;</li>

<li style="font: 10pt Georgia,serif; margin: 0pt 0 12pt; text-align: justify">General Quality Index (GQI 2023) of 0.1280% to be discounted;</li>

<li style="font: 10pt/110% Georgia,serif; margin: 0pt 0 12pt; text-align: justify">Result of the Extraodinary Tariff Revision of 5.5532%;</li>

<li style="font: 10pt/110% Georgia,serif; margin: 0pt 0 12pt; text-align: justify">Compensatory Adjustment (referring to FY2021) of 1.4040%
to be discounted.</li>

</ul>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial,sans-serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"><span style="font-family: Noto Sans Symbols; font-size: 10pt">&#9679;</span></td><td style="text-align: justify"><span style="font-family: Georgia,serif; font-size: 10pt"><b>Contract with International Finance Corporation
&#8211; IFC</b></span></td></tr></table>

<p style="font: 10pt Georgia,serif; text-align: justify; margin-right: 0; margin-left: 0">&#160;</p>

<p style="font: 10pt Georgia,serif; text-align: justify; margin-right: 0; margin-left: 0">On April 7, 2023, SABESP informed its shareholders
and the market in general, the ratification of the unenforceability of the bidding process for hiring specialized technical services to
provide support and consultancy to the State in carrying out studies on SABESP's Privatization was published in the Official Gazette of
the State of S&#227;o Paulo.</p>

<p style="font: 10pt Georgia,serif; margin: 0; text-align: justify">In this regard, the contract with International Finance Corporation
&#8211; IFC was signed on April 10, 2023. IFC is an agency linked to the World Bank, which will act as the advisor in
this process.</p>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 0.5in; text-align: justify">&#160;</p>

<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The entire disclosure for events after the reporting period.</p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187186608">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_SummaryOfSignificantAccountingPoliciesAbstract', window );"><strong>Summary Of Significant Accounting Policies</strong></a></td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="text"><p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_zHtojk9sNpX6" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.1 <span id="xdx_869_zhN0BqC2lb96">Cash and cash equivalents</span></b></p>

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<p style="font: 10pt/110% Georgia, Times, 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&#8217;s
Management in a period lower than three months.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory', window );">Financial assets and liabilities</a></td>
<td class="text"><p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_zDFbT4YKyKJf" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.2 <span id="xdx_86F_zp5BXCmlhddk">Financial assets and liabilities</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Financial Asset - Classification</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, 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, 2022 and 2021, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 10.8pt"/><td style="width: 17.55pt"><span style="font-family: Symbol; font-size: 9.5pt">&#183;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Amortized cost</span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, accounts receivable from related parties,
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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Financial Liabilities - Classification</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#8217;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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>Impairment of financial assets</b></p>

<p style="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 7.1pt"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Trade receivables</b></span></td></tr></table>

<p style="font: 12pt/120% Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The methodology to calculate the 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 significant correlation between them.</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 7.1pt"><span style="font-family: Symbol; font-size: 10pt">&#183;</span></td><td style="text-align: justify"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>Deposit transactions and financial
investments measured at amortized cost</b></span></td></tr></table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForRecognitionOfRevenue', window );">Operating income</a></td>
<td class="text"><p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zMZ1dfd6LG83" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.3 <span id="xdx_866_zC2qtJVZwyA5">Operating income</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(a)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
</span><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Revenue from sanitation services</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(b)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;
</span><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Construction revenue</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 phase 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory', window );">Trade receivables and allowance for doubtful accounts</a></td>
<td class="text"><p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory_z7oGeSQCZ9U" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.4 <span id="xdx_864_zkwksRGTEhTe">Trade receivables and allowance for doubtful accounts</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForMeasuringInventories', window );">Inventories</a></td>
<td class="text"><p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_zKwaUpsrKdlb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.5 <span id="xdx_86B_zn3xie0E4Nc9">Inventories</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Inventories comprise supplies for consumption and maintenance
of the water and sewage systems are stated at the lower between the average cost of acquisition or net realizable value, and are classified
in current assets.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory', window );">Investment properties</a></td>
<td class="text"><p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory_ziwtzTg3vLrh" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.6 <span id="xdx_865_zkaZofbwedCa">Investment properties</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</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="Show.showAR( this, 'defref_sbs_ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory1', window );">Contract asset</a></td>
<td class="text"><p id="xdx_847_ecustom--ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory1_zw71nxz1by8j" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.7 <span id="xdx_86A_zvfMqK9S7uc7">Contract asset</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Contract Asset (works in progress) is the right to
consideration in exchange for goods or services transferred to the customers. As determined by IFRS 15 - Revenue from contract with customer,
assets related to the concession under construction, recorded under the scope of IFRIC 12 &#8211; Service Concession Arrengements, should
be classified as contract asset during the construction period and transferred to the intangible assets only after the completion of the
works.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">A Contract Asset is recognized at fair value, including
the capitalization of labor, construction margin, interest, and other financial charges capitalized during the construction period of
qualifying assets, where applicable, based on the weighted average rate of borrowings in effect
on the capitalization date. A qualifying asset necessarily requires a substantial period, established by the Company as being higher than
12 months, to be ready for use, considering the completion period of the works, given that most of them take on average more than 12 months
to be completed, which corresponds to one fiscal year of the Company.</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The infrastructure construction values are recognized
as revenue, at fair value, provided that they 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory', window );">Property, plant and equipment</a></td>
<td class="text"><p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zjIwHlpDiOMb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.8 <span id="xdx_86E_zZkrkHqCIkwb">Property, plant and equipment</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Property, plant and equipment comprise mainly administrative
facilities not composing the assets subject to the concession agreements. Those assets are stated at acquisition or construction cost
less depreciation and impairment losses, as applicable. Where applicable, interest, other finance charges, and inflationary effects resulting
from financing effectively applied to construction in progress are recorded as the cost of the respective property, plant and equipment
for the qualifying assets. A qualifying asset necessarily requires a substantial period, established by the Company as being higher than
12 months, to be ready for use, considering the completion period of the works, given that most of them take on average more than 12 months
to be completed, which corresponds to one fiscal year of the Company.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The depreciation of property, plant, and equipment begins
when such an item becomes available for use, in its location, and under the necessary condition, when this asset becomes operational.
Depreciation is calculated using the straight-line method and the average rates are presented in Note 16 (a). Land is not depreciated.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The useful lives of assets are revised and adjusted,
where applicable, at the end of each year.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory', window );">Intangible assets</a></td>
<td class="text"><p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory_zjgnhcbcFuBg" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.9 <span id="xdx_86E_zeZh8ASh8ml4">Intangible assets</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Intangible assets are those arising from concession contracts,
and the main costs are transferred from the Contract Asset, as described in Note 3.7.</p>




<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The intangible has its amortization initiated when the
intangible assets are available for use in the location and necessary condition when this asset becomes operational. The amortization
reflects the period in which it is expected that the asset&#8217;s future economic benefits are consumed by the Company, which may be
the final term of the concession or their useful life.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The amortization of the intangible assets ends when the
asset is fully consumed or it is disposed of, whatever occurs first.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Donations in assets, received from third parties and
governmental entities, to allow the Company to render water supply and sewage services are recorded in the Company&#8217;s financial statements
at zero cost, since these assets are controlled by the concession grantor.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Financial resources received as donations for the construction
of infrastructure are recorded under &#8220;Other operating income&#8221;.</p>

<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(a)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;&#160;
</span><span style="font-family: Georgia, Times, Serif; font-size: 10pt">Concession agreements/program contracts/service contracts</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 granting authorities. 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 28.35pt">(i)</td><td style="text-align: justify">The granting authority 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, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify; text-indent: -28.35pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0"/><td style="width: 28.35pt">(ii)</td><td style="text-align: justify">The granting authority 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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) must pay SABESP for the services.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Intangible assets related to the concessions, 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"><span style="font-family: Georgia, Times, Serif; font-size: 10pt"><b>(b)</b></span><b><span style="font-family: Times New Roman, Times, Serif; font-size: 7pt">&#160;&#160;&#160;&#160;&#160;&#160;
</span> <span style="font-family: Georgia, Times, Serif; font-size: 10pt">Software license of use</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 in profit or loss when incurred.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory', window );">Impairment of non-financial assets</a></td>
<td class="text"><p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory_zLyKFlGUVPI3" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.10 <span id="xdx_867_zVCXAuOJYJKk">Impairment of non-financial
assets</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory', window );">Trade payables and contractors</a></td>
<td class="text"><p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory_zrK3cEhyyW0k" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.11 <span id="xdx_86D_zIbjFyJj2mQ8">Trade payables and contractors</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span 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.</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForBorrowingsExplanatory', window );">Borrowings and financing</a></td>
<td class="text"><p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForBorrowingsExplanatory_z7GOagpjFlXe" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.12 <span id="xdx_86A_zIOEOxd9VWt3">Borrowings and financing</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The bonds issued by the Company are not convertible into
shares and are recorded similarly to borrowings.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForBorrowingCostsExplanatory', window );">Borrowing costs</a></td>
<td class="text"><p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_zY32jvZQFktl" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.13 <span id="xdx_86C_zexakBh9mUR7">Borrowing costs</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Borrowing costs consist of interest rates and other charges
incurred by the Company and arise from borrowing and financing agreements, including exchange variation.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Costs attributable to the acquisition, construction,
or production of an asset, which, necessarily, requires a substantial time 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. The capitalization occurs during
the construction period of the asset, considering the weighted average rate of borrowings effective on the capitalization date.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company analyses foreign currency-denominated borrowings
or financing 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 they were contracted in the domestic market in similar lines of credit and loans.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory', window );">Salaries, payroll charges and contributions</a></td>
<td class="text"><p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_zM1wnNq9g1Z9" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.14 <span id="xdx_867_zhDpxBIgk4wc">Salaries, payroll charges
and contributions</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Salaries, vacations, Christmas bonuses, 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, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory', window );">Provisions, legal obligations, escrow deposits and contingent assets</a></td>
<td class="text"><p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForProvisionsExplanatory_zWjYA3iIiRlc" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.15 <span id="xdx_864_zUCsVEp5BZV7">Provisions, legal obligations,
escrow deposits and contingent assets</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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. </p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Escrow deposits not linked to the related obligations
are recorded in noncurrent assets and adjusted by the indexes defined by the competent authorities.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Contingent assets are not recognized in the statements
of financial position.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory', window );">Environmental costs</a></td>
<td class="text"><p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory_zR6UDlNPiudg" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.16 <span id="xdx_864_zsBPP5c0m7nk">Environmental costs</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Costs related to ongoing environmental programs are expensed
in the income statement, when there is a taxable 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, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForIncomeTaxExplanatory', window );">Income taxes &#8211; current and deferred</a></td>
<td class="text"><p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zuP3s4sUgb81" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.17 <span id="xdx_862_zyZrzCXSDpV4">Income taxes &#8211; current
and deferred</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Current taxes</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The provision for income tax and social contribution
is calculated based on the taxable profit for the year and the rates effective at the end of the year. <span id="xdx_901_ecustom--DescriptionOfAccruedIncomeTax_c20220101__20221231" title="Description of accrued income tax">The income tax was accrued at rate
of 15%, plus 10% surtax on taxable income exceeding R$ 240</span>. The social contribution was defined at rate <span id="xdx_909_ecustom--SocialContributionAccruedRate_pip0_dp_c20220101__20221231_z4amt5hXzCsl" title="Social contribution accrued rate">9</span>% 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>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="text-decoration: underline">Deferred taxes</span></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 are expected to be applied when the
related income tax and social contribution are realized.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory', window );">Taxes on revenues</a></td>
<td class="text"><p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_zfwYZi6ErJ6i" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.18 <span id="xdx_86A_zxQCDYdE320a">Taxes on revenues</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">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 <span id="xdx_908_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember_zU4ISw5pxePl" title="Sanitation services rate">1.65</span>% and <span id="xdx_90D_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ContribuicaoParaOFinanciamentodaSeguridadeSocialMember_z8PHYuZ3slLc" title="Sanitation services rate">7.60</span>%, except for financial revenues that are calculated
at the rates of <span id="xdx_905_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ProgramaDeFormacaoDoPatrimonioDoServidorPublico1Member_zli8ov5k2oke" title="Sanitation services rate">0.65</span>% and <span id="xdx_905_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ContribuicaoParaOFinanciamentodaSeguridadeSocial1Member_zA24sQIVPfS9" title="Sanitation services rate">4.00</span>%, respectively.</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, 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 Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">These taxes are calculated by the non-cumulativeness regime
and presented net, as deductions from gross revenues. The lines over &#8220;other operating income&#8221; and &#8220;financial revenues&#8221;
are presented net of such taxes on the income statement.</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Georgia, Times, 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&#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 <span id="xdx_903_ecustom--AnnualReveuneCalculatedRate_c20220101__20221231_pdd" title="Annual revenue calculated rate">0.50</span>% of the annual revenue directly
generated by the service provided less taxes levied on the service.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 17.45pt"><b>&#160;</b></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="Show.showAR( this, 'defref_sbs_DescriptionOfAccountingPolicyForPensionObligationsExplanatory', window );">Pension plan obligations</a></td>
<td class="text"><p id="xdx_841_ecustom--DescriptionOfAccountingPolicyForPensionObligationsExplanatory_z37cZaRATM7j" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.19 <span id="xdx_864_zgAc1ZtHyem2">Pension plan obligations</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Defined
benefit</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#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.</p>




<p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#8217;s deficit or surplus.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b) &#160;&#160;&#160;&#160;&#160;&#160;&#160;Defined
contribution</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory', window );">Financial revenues and expenses</a></td>
<td class="text"><p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory_zqeqUZeqmF33" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.20 <span id="xdx_861_zm74iCfVplv8">Financial revenues and
expenses</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#8217;s economic scenario.</p>














<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory', window );">Leases</a></td>
<td class="text"><p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zHnWCJUzV3ge" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.21 <span id="xdx_865_zHYiK1WLPPB5">Leases</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 (f)) and in liabilities as Leases (Note 17 (b)), except for short-term contracts
(12 months or less) and/or low value (below US$ 5 thousand &#8211; R$ 26 thousand), which are recorded in the income statement recognized as an expense when
incurred.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</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="Show.showAR( this, 'defref_sbs_DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory', window );">Other current and noncurrent assets and liabilities</a></td>
<td class="text"><p id="xdx_842_ecustom--DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory_zJ6w2vV2nnLa" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.22 <span id="xdx_86F_zyVXt5xXYQTj">Other current and noncurrent
assets and liabilities</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForDividendsExplanatory', window );">Dividends and interest on capital</a></td>
<td class="text"><p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForDividendsExplanatory_zUJZzizhThwh" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.23 <span id="xdx_866_zX5QzTUQBUzj">Dividends and interest
on capital</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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&#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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</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="Show.showAR( this, 'defref_sbs_DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory', window );">Present value adjustment</a></td>
<td class="text"><p id="xdx_84A_ecustom--DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory_zMFMasZt61aa" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.24 <span id="xdx_86A_zXkDxMUK2PJl">Present value adjustment</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForSegmentReportingExplanatory', window );">Segment information</a></td>
<td class="text"><p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForSegmentReportingExplanatory_zW3cTEueBQCl" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.25 <span id="xdx_866_zz3AQHQhjyjb">Segment information</span> </b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The Company determined that it has one operating segment
which is sanitation services.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The accounting policies used to determine segment information
are the same as those used to prepare the Company&#8217;s financial statements.</p>






<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">The measurement of the result per segment is the profit
from operations before other net operating expenses and equity accounting, which excludes construction costs and revenue.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Substantially all noncurrent assets and revenue generated
from customers are located in the S&#227;o Paulo State. Consequently, financial information is not disclosed by geographic area.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 17.45pt"><b>&#160;</b></p>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory', window );">Translation into foreign currency</a></td>
<td class="text"><p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zf40OpX4l8Al" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>3.26 <span id="xdx_866_zOMeSOldoz7k">Translation into foreign
currency</span></b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Functional
and reporting currency</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 ("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.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Foreign
currency translation</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, 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 3.13.</p>




<span></span>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for interest and other costs that the entity incurs in connection with the borrowing of funds.
Effective 2023-01-01: The description of the entity's material accounting policy information for interest and other costs that the entity incurs in connection with the borrowing of funds.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for borrowings. [Refer: Borrowings]
Effective 2023-01-01: The description of the entity's material accounting policy information for borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: 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.
Effective 2023-01-01: The description of the entity's material accounting policy information 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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: 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.
Effective 2023-01-01: The description of the entity's material accounting policy information 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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for environment related expense.
Effective 2023-01-01: The description of the entity's material accounting policy information for environment related expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
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<tr>
<td><strong> Name:</strong></td>
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<td>na</td>
</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_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for finance income and costs. [Refer: Finance income (cost)]
Effective 2023-01-01: The description of the entity's material accounting policy information for finance income and costs. [Refer: Finance income (cost)]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory</td>
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<tr>
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<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>
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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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for financial instruments. [Refer: Financial instruments, class [member]]
Effective 2023-01-01: The description of the entity's material accounting policy information for financial instruments. [Refer: Financial instruments, class [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory</td>
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<td><strong> Data Type:</strong></td>
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<td>na</td>
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<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_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for foreign currency translation.
Effective 2023-01-01: The description of the entity's material accounting policy information for foreign currency translation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory</td>
</tr>
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<td><strong> Data Type:</strong></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_ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for the impairment of non-financial assets. [Refer: Financial assets]
Effective 2023-01-01: The description of the entity's material accounting policy information for the impairment of non-financial assets. [Refer: Financial assets]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory</td>
</tr>
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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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<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_DescriptionOfAccountingPolicyForIncomeTaxExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for income tax.
Effective 2023-01-01: The description of the entity's material accounting policy information for income tax.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
</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>
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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_DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for investment property. [Refer: Investment property]
Effective 2023-01-01: The description of the entity's material accounting policy information for investment property. [Refer: Investment property]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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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<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_ifrs-full_DescriptionOfAccountingPolicyForLeasesExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: 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.
Effective 2023-01-01: The description of the entity's material accounting policy information 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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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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<td><strong> Data Type:</strong></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_DescriptionOfAccountingPolicyForMeasuringInventories">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 36<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=2&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_36_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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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<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_ifrs-full_DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for property, plant and equipment. [Refer: Property, plant and equipment]
Effective 2023-01-01: The description of the entity's material accounting policy information for property, plant and equipment. [Refer: Property, plant and equipment]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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><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_ifrs-full_DescriptionOfAccountingPolicyForProvisionsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for provisions. [Refer: Provisions]
Effective 2023-01-01: The description of the entity's material accounting policy information for provisions. [Refer: Provisions]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for recognising revenue. [Refer: Revenue]
Effective 2023-01-01: The description of the entity's material accounting policy information for recognising revenue. [Refer: Revenue]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for segment reporting.
Effective 2023-01-01: The description of the entity's material accounting policy information for segment reporting.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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 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> 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_DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for service concession arrangements. [Refer: Service concession arrangements [member]]
Effective 2023-01-01: The description of the entity's material accounting policy information for service concession arrangements. [Refer: Service concession arrangements [member]]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for taxes other than income tax. [Refer: Tax expense other than income tax expense]
Effective 2023-01-01: The description of the entity's material accounting policy information for taxes other than income tax. [Refer: Tax expense other than income tax expense]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for trade and other payables. [Refer: Trade and other payables]
Effective 2023-01-01: The description of the entity's material accounting policy information for trade and other payables. [Refer: Trade and other payables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Expiry date 2023-01-01: The description of the entity's accounting policy for trade and other receivables. [Refer: Trade and other receivables]
Effective 2023-01-01: The description of the entity's material accounting policy information for trade and other receivables. [Refer: Trade and other receivables]</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Effective 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_117&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 117<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_117_b&amp;doctype=Standard&amp;forcepdf=true<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 46<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_46&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DescriptionOfAccountingPolicyForPensionObligationsExplanatory</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory1</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188249280">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DisclosureOperationsAbstract', window );"><strong>Operations</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="Show.showAR( this, 'defref_sbs_SummaryOfConcessionAgreementsTableTextBlock', window );">The table below shows a summary of the contractual situation of the municipalities served</a></td>
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    <td style="vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"><span id="xdx_8BE_zDOITI4EdlZi" style="display: none">The table below shows a summary of the contractual situation of the municipalities served</span></td>
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    <td style="border: black 1pt solid; width: 70%; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%">&#160;</td>
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    <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 0.45pt; text-align: center"><b>December 31,</b></p>
    <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: center"><b>2022</b></p></td>
    <td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 0.45pt; text-align: center"><b>December 31,</b></p>
    <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: center"><b>2021</b></p></td></tr>
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    <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; text-align: justify; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%">&#160;</td></tr>
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">351</span></td>
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">45,292,307</span></td>
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">94.49%</span></td>
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">17,767,561</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">15,490,808</span></td></tr>
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">&#160;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">95.37%</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">95.01%</span></td></tr>
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    <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; text-align: justify; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%">&#160;</td></tr>
  <tr id="xdx_400_ecustom--MunicipalitiesWithContractsUnderNegotiations_uMunicipalities_ztjQTMuPMv4e" style="background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Municipalities with expired contracts:</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">1</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">8</span></td></tr>
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Balance &#8211; intangible and contract assets</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">11,519</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">214,329</span></td></tr>
  <tr id="xdx_404_ecustom--PercentageOfIntangibleAndContractsAssetsUnderNegotiation_pip0_zjru2vUXNqT2" style="background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">&#160;&#160;&#160;Percentage of intangible and contract assets</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">0.02%</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">0.48%</span></td></tr>
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">&#160;&#160;&#160;Revenue from sanitation services (excluding construction revenue)</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">15,236</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">41,194</span></td></tr>
  <tr id="xdx_406_ecustom--PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation_pip0_z3wnjy10LoJe" style="background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">0.08%</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">0.25%</span></td></tr>
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    <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; text-align: justify; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%">&#160;</td></tr>
  <tr id="xdx_405_ecustom--NumberOfMunicipalitieWithConcessionAgreements_uMunicipalities_zTqp3mvSQbI3" style="background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Municipalities with concession agreements due by 2030:</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">23</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">25</span></td></tr>
  <tr id="xdx_406_ecustom--IntangibleAndContractsAssetsRelatedConcessionAgreements_i_pn3n3" style="background-color: White">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Balance &#8211; intangible and contract assets</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">1,072,138</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">1,127,920</span></td></tr>
  <tr id="xdx_403_ecustom--PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements_pip0_ztMEkUnzfZ21" style="background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Percentage of intangible and contract assets</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">2.24%</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">2.50%</span></td></tr>
 <tr id="xdx_408_ecustom--GrossRevenueRelatedConcessionAgreements_i_pn3n3" style="background-color: White">
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: black 1pt solid; vertical-align: top; width: 70%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">&#160;&#160;&#160;&#160;Revenue from sanitation services (excluding construction revenue)</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">711,452</span></td>
    <td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">653,408</span></td></tr>
  <tr id="xdx_403_ecustom--PercentagesOfGrossRevenuesFromTotalMunicipalities_pip0_zhsKXZXAvimk" style="background-color: rgb(213,234,234)">
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">&#160;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">3.82%</span></td>
    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">4.01%</span></td></tr>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189129280">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations', window );">Recognized financial statements</a></td>
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    <p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0"><b>Impact</b></p></td></tr>
  <tr style="vertical-align: top">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; line-height: 110%">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; line-height: 110%">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; line-height: 110%">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-bottom: 6pt; padding-left: 2.85pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"><span id="xdx_90A_eifrs-full--TitleOfInitiallyAppliedIFRS_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--IFRS1Member_zennXWxMDC8e" title="Standard">IFRS 17 &#8211; Insurance Contracts</span><sup>2</sup></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_983_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--IFRS1Member_zCeqbXdUiXq1" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Description">Establishes
the principles for the recognition, measurement, presentation and disclosure of insurance contracts.<br/>
IFRS 17 will supersede IFRS 4 Insurance
Contracts.</p>
    <p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt">&#160;</p></td>
    <td id="xdx_98E_eifrs-full--DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--IFRS1Member_zjxtQFREheL6" style="padding-right: 2.85pt; padding-bottom: 6pt; padding-left: 2.85pt; line-height: 110%" title="Impact"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%">The Company does not expect effects from adopting this standard. </span></td></tr>
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    <p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"><span id="xdx_90C_eifrs-full--TitleOfInitiallyAppliedIFRS_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIFRS10IAS28AndMember" title="Standard">Amendments to IFRS 10 - Consolidated Statements and IAS 28 &#8211;
    Sale or Contribution of Assets between an Investor and its Associate or Joint Venture</span><sup>3</sup></p>
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    <p id="xdx_989_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIFRS10IAS28AndMember" style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt" title="Description">Clarify situations that involve the sale or contribution of assets
    between an investor and its associate or joint venture.</p>
    <p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt">&#160;</p>
    <p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt">&#160;</p></td>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
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    <td style="padding: 1pt 2.85pt; width: 21%; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"><span id="xdx_900_eifrs-full--TitleOfInitiallyAppliedIFRS_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASMember" title="Standard">Amendments to IAS 1 &#8211; Classification of Liabilities as Current or Non-Current</span><sup>2</sup></span></td>
    <td style="width: 51%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_980_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASMember_z65XiWWSi3F3" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Description">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, Helvetica, Sans-Serif; margin: 1pt 2.85pt">&#160;</p></td>
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    <p id="xdx_98B_eifrs-full--DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASMember_z6T3Njcg0DDa" style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt" title="Impact">The Company does not expect any impacts from this standard.</p>
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    <p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"><span id="xdx_905_eifrs-full--TitleOfInitiallyAppliedIFRS_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightheenMember">Amendments
    to IAS 1 &#8211; Presentation of Financial Statements<sup>1</sup> and IFRS Practice Statement 2 &#8211; Making Materiality Judgments
    &#8211; Disclosure of Accounting Policies</span><sup>3</sup></p>
    <p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt">&#160;</p></td>
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    <p id="xdx_981_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightheenMember" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Description">The
amendments modify the requirements contained in IAS 1 regarding the disclosure of accounting policies. The amendments replace all the
examples of the term &#8220;significant accounting policies&#8221; with &#8220;information of material accounting policies&#8221;. Accounting
policy information is material if, when considered together with other information included in an entity&#8217;s financial statements,
could reasonably influence decisions that the main users make based on the financial statements. The supporting paragraphs have also
been amended to clarify that accounting policy information related to transactions, other events, or conditions that are not material
is, therefore, irrelevant and does not need to be disclosed.<br/>
The Board has also prepared guidance and examples to explain and demonstrate
the application of the &#8220;four-step materiality process&#8221; described in IFRS Practice Statement 2.</p>
    <p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt">&#160;</p></td>
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    <p id="xdx_986_eifrs-full--DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightheenMember" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Impact">The Company does not expect any impacts from these changes.</p>
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  <p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>



<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: rgb(213,234,234)">
    <td style="padding: 1pt 2.85pt; width: 21%; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"><span id="xdx_90A_eifrs-full--TitleOfInitiallyAppliedIFRS_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightMember" title="Standard">Amendments to IAS 8 - Accounting Policies, Changes in Estimates, and Errors&#8212;Definition of Accounting Estimates</span><sup>1</sup></span></td>
    <td style="width: 51%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_986_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightMember_zBWNtKR9Yus1" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Description">The
amendment supersede the definition of changes in the accounting estimates with the definition of accounting estimates. According to the
new definition, accounting estimates are &#8220;monetary amounts in the financial statements subject to measure uncertainty&#8221;.<br/>
The
definition of change in accounting estimates has been deleted, however, the Board maintained the concept of changes in accounting estimates
in the Standard with the following clarifications:<br/>
&#8226; A change in an accounting estimate that results from new information or new
events does not mean an error correction;<br/>
&#8226; The effects of the change in data or measurement technique used to create an accounting
estimate correspond to changes in accounting estimates if they do not result from the correction of prior period errors.</p>
    <p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt">&#160;</p></td>
    <td style="width: 28%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98C_eifrs-full--DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightMember_z596x0VQIicg" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Impact">The Company does not expect effects from these amendments.</p>
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    <p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"><span id="xdx_904_eifrs-full--TitleOfInitiallyAppliedIFRS_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASTwelveMember" title="Standard">Amendments to IAS 12 &#8211; Income Taxes &#8211; Deferred Tax Related
    to Assets and Liabilities Arising from a Single Transaction (&#8220;single transaction&#8221;)</span> <sup>1</sup></p>
    <p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt">&#160;</p></td>
    <td id="xdx_98F_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASTwelveMember" style="padding: 1pt 2.85pt; line-height: 110%" title="Description"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%">The amendments introduce an additional exception to the exemption of first-time recognition. According to the amendments, an entity does not apply the exemption of first-time recognition for transactions resulting in equal taxable and deductible temporary differences.</span></td>
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    <p id="xdx_98B_eifrs-full--DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASTwelveMember" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Impact">The Company does not expect effects from these amendments.</p>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 141.75pt; text-align: justify; text-indent: -141.75pt">&#160;</p>



<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">1 Effective for annual periods beginning on or after
January 1, 2023.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">2 The effective date of the amendments has not yet been
defined by IASB.</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">3 The amendments to IFRS Practice Statement 2 do not
have an effective date or transition requirements.</p>

<span></span>
</td>
</tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 30<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_30_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907196632288">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Risk Management (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RiskManagementAbstract', window );"><strong>Risk Management</strong></a></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="Show.showAR( this, 'defref_sbs_SummaryOfExposureToExchangeRiskTableTextBlock', window );">Schedule of exposure to exchange risk</a></td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_SummaryOfIncreaseDecreaseInExchangeRateTableTextBlock', window );">The table below shows the exchange rate variation for the period</a></td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</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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  </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="Show.showAR( this, 'defref_sbs_ScheduleOfCurrencyExposureTableTextBlock', window );">The Company understands that the scenario presented is reasonable, given the instability of the Brazilian real against the U.S. dollar and the Yen</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfCurrencyExposureTableTextBlock_pn3n3_zQLLpjlZ6Jmf" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 2)">
  <tr style="vertical-align: bottom; background-color: White">
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<tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom">
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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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  <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-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</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-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</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-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</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">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Exchange rate estimated according to the scenario</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 5.4pt">Difference between the rates</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<span id="xdx_90E_ecustom--DifferencesBetweenRates_iI_pip0_dp_c20221231__srt--CurrencyAxis__currency--JPY__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zfjni4PkDIH2" title="Differences between the rates">0.00246</span></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</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">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</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-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
</table>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"><span id="xdx_F09_zsjL4EIvPZTk" style="font-size: 9pt">(*)</span></td>
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  scenario in U.S. dollars and Yen, the exchange rates estimated for December 31, 2023, were used, according to the Focus-BACEN and
  B3's Benchmark Rate report, of December 31, 2022, respectively</span>.</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="Show.showAR( this, 'defref_sbs_SummaryOfBorrowingAndFinancingVariableInterestRateTableTextBlock', window );">The table below provides the Company's borrowings and financing subject to variable interest rates</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--SummaryOfBorrowingAndFinancingVariableInterestRateTableTextBlock_pn3n3_zNUJwsjICHTf" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 3)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt"><span id="xdx_8BA_zWnYBUMCesNi" style="display: none">The table below provides the Company's borrowings and financing subject to variable interest rates</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>December 31, 2022</b></p></td><td style="padding-bottom: 1pt; font-weight: bold; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 56%; text-align: justify; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">CDI<sup>(i)</sup></span></td><td style="width: 8%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--CertificadoDeDepositoInterbancarioMember_fKGkp_zESGIKrswHqj" style="width: 12%; text-align: right" title="Borrowings">7,612,299</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">TR<sup>(ii)</sup></span></td><td>&#160;</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="text-align: justify; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">TJLP<sup>(iv)</sup></span></td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--TaxaDeJurosALongoPrazosMember_fKGl2KQ_____z7r5D2xqx903" style="text-align: right" title="Borrowings">1,478,740</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">SOFR<sup>(v)</sup></span></td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt">Interest and charges</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--InterestAndChargeMember_zkUDzTtrkXag" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings">243,696</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98A_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231_zqzLgZUk5KPl" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings">14,904,899</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F07_zzUq2p0b8I3i" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(i)</td>
  <td id="xdx_F1E_zjF0kIyFHv0i" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">CDI &#8211; (Certificado de Dep&#243;sito Interbanc&#225;rio), an interbank deposit certificate</td></tr>
</table>


<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0D_z6dtRva7S6tc" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(ii)</td>
  <td id="xdx_F1A_zHc0bakxZG8c" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">TR &#8211; Interest Benchmark Rate</td></tr>
</table>


<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0E_znOleRgUH0M7" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(iii)</td>
  <td id="xdx_F12_zHnZ3oZGmBla" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">IPCA &#8211; (&#205;ndice Nacional de Pre&#231;os ao Consumidor Amplo), a consumer price index</td></tr>
</table>


<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0A_zp4bkoZckW91" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(iv)</td>
  <td id="xdx_F17_zQX0Pj8U3lX" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">TJLP &#8211; (Taxa de Juros a Longo Prazo), a long-term interest rate index</td></tr>
</table>


<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F01_zs6ngWReW7Ud" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(v)</td>
  <td id="xdx_F1D_zZXEOwrfvUVi" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">SOFR &#8211; Secured Overnight Financing Rate</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="Show.showAR( this, 'defref_sbs_SummaryOfCreditInformationOfBanksTableTextBlock', window );">Schedule of internal policy of market risk management</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--SummaryOfCreditInformationOfBanksTableTextBlock_pn3n3_zM44JdICQ5Ob" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Risk Management (Details 4)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span id="xdx_8B7_zf7DzqJTLtBe" style="display: none">Schedule of internal policy of market risk management</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="width: 37%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0"><b>Banks</b></p></td>
    <td style="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><b>Fitch</b></p></td>
    <td style="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><b>Moody's</b></p></td>
    <td style="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><b>Standard Poor's</b></p></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Banco do Brasil S/A</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_901_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoDeBrasilMember" title="Credit rating information of the banks">AA(bra)</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_90B_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoDeBrasilMember" title="Credit rating information of the banks">AAA.br</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">-</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Banco Santander Brasil S/A</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">-</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_905_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoSantanderBrasilMember_z4NXXRKwrGxf" title="Credit rating information of the banks">AAA.br</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_90C_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingStandardPoorsAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoSantanderBrasilMember_zJ1Es3m0hZ7l" title="Credit rating information of the banks">brAAA</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Brazilian Federal Savings Bank</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_904_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaixaEconomicaFederalMember" title="Credit rating information of the banks">AA(bra)</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_908_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaixaEconomicaFederalMember" title="Credit rating information of the banks">AAA.br</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_90E_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingStandardPoorsAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaixaEconomicaFederalMember" title="Credit rating information of the banks">brAAA</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Banco Bradesco S/A</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_908_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBradescoMember" title="Credit rating information of the banks">AAA(bra)</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_906_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBradescoMember" title="Credit rating information of the banks">AAA.br</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_905_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingStandardPoorsAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBradescoMember" title="Credit rating information of the banks">brAAA</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Ita&#250; Unibanco Holding S/A</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_90E_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ItauUnibancoHoldingMember" title="Credit rating information of the banks">AAA(bra)</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_902_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ItauUnibancoHoldingMember" title="Credit rating information of the banks">AAA.br</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">-</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Banco BV</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">-</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_901_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember" title="Credit rating information of the banks">AA.br</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_904_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember" title="Credit rating information of the banks">brAAA</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Banco BTG Pactual S/A</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_90F_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBTGPactualSMember" title="Credit rating information of the banks">AA(bra)</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_90B_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBTGPactualSMember" title="Credit rating information of the banks">AAA.br</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt"><span id="xdx_90B_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBTGPactualSMember" title="Credit rating information of the banks">brAAA</span></span></td></tr>
  </table>
<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfCreditRiskExplanatory', window );">The table below shows the rating assessment released by the Fitch agency, for deposit transactions and financial investments in local currency</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_898_eifrs-full--DisclosureOfCreditRiskExplanatory_pn3n3_z2ihyu0seqah" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 5)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt"><span id="xdx_8BB_zTMq8mf44jb7" style="display: none">The table below shows the rating assessment released by the Fitch agency, for deposit transactions and financial investments in local
currency</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2021</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Cash and cash equivalents and financial investments</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 56%; padding-left: 5.4pt">AA(bra)</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_ecustom--CashAndCashEquivalentsAndFinancialInvestments_c20221231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusBraMember_pn3n3" style="width: 12%; text-align: right" title="Cash and cash equivalents and financial investments">2,237,629</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_982_ecustom--CashAndCashEquivalentsAndFinancialInvestments_iI_pn3n3_c20211231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusBraMember_zrwZ4doWn4ej" style="width: 12%; text-align: right" title="Cash and cash equivalents and financial investments">1,905,810</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">AAA(bra)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--CashAndCashEquivalentsAndFinancialInvestments_c20221231__ifrs-full--ExternalCreditGradesAxis__custom--AAABraMember_pn3n3" style="text-align: right" title="Cash and cash equivalents and financial investments">1,011,685</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--CashAndCashEquivalentsAndFinancialInvestments_iI_pn3n3_c20211231__ifrs-full--ExternalCreditGradesAxis__custom--AAABraMember_zWj63CEkYJAf" style="text-align: right" title="Cash and cash equivalents and financial investments">970,474</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">Other (*)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--CashAndCashEquivalentsAndFinancialInvestments_iI_pn3n3_c20221231__ifrs-full--ExternalCreditGradesAxis__custom--OthersMember_fKCop_zKJPgRdOqD66" style="border-bottom: Black 1pt solid; text-align: right" title="Cash and cash equivalents and financial investments">296,044</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--CashAndCashEquivalentsAndFinancialInvestments_iI_pn3n3_c20211231__ifrs-full--ExternalCreditGradesAxis__custom--OthersMember_fKCop_zO8c8oZq3E03" style="border-bottom: Black 1pt solid; text-align: right" title="Cash and cash equivalents and financial investments">275,030</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--CashAndCashEquivalentsAndFinancialInvestments_c20221231_pn3n3" style="text-align: right" title="Cash and cash equivalents and financial investments">3,545,358</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--CashAndCashEquivalentsAndFinancialInvestments_iI_pn3n3_c20211231_z0MmJ0GBLxXd" style="text-align: right" title="Cash and cash equivalents and financial investments">3,151,314</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F03_z1JffDejMPwc" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
  <td id="xdx_F13_zIBM7H6sJQif" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">As of December 31, 2022, this category includes R$ <span id="xdx_900_ecustom--CurrentAccountsAndInvestmentFunds_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember_pn3n3" title="Current accounts and investment funds">289,908</span> (R$ <span id="xdx_90A_ecustom--CurrentAccountsAndInvestmentFunds_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember_z9jvvVvTPOt2" title="Current accounts and investment funds">262,465</span> as of December 31, 2021) referring to Banco BV, current accounts,
and financial investments, which are not rated by Fitch.</td></tr>
</table>


<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfLiquidityRiskExplanatory', window );">For agreements with floating interest rate, the interest rates used correspond to the base dates above.</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_896_eifrs-full--DisclosureOfLiquidityRiskExplanatory_pn3n3_zVuZ9fzWNHE3" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 6)">
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold">&#160;</td>
    <td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: right">&#160;</td><td style="font-size: 10pt; font-weight: bold; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_ecustom--BorrowingAndFinancing_iI_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)">
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  <tr id="xdx_40E_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3" style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1222">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1223">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1224">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1225">&#8212;</span>&#160;&#160;</td><td style="font-weight: normal; text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1226">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr id="xdx_40C_eifrs-full--OtherShorttermProvisions_iI_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">Services payable</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">723,242</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1230">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1231">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1232">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td style="font-weight: normal">&#160;</td>
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  <tr id="xdx_40B_ecustom--PublicPrivatePartnership_iI_pn3n3" style="vertical-align: bottom; background-color: White">
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    <td style="font-weight: normal; text-align: left">&#160;</td><td style="font-weight: normal; text-align: right">386,767</td><td style="font-weight: normal; text-align: left">&#160;</td><td>&#160;</td>
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  <tr id="xdx_40C_eifrs-full--CapitalCommitments_iI_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 1pt">Program Contract Commitments</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">1,174</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">1,174</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">1,174</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="font-weight: normal; padding-bottom: 1pt">&#160;</td>
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  <tr id="xdx_40E_eifrs-full--OtherLiabilities_iI_pn3n3_zc24A8jEMAUb" style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 3pt double; text-align: left">&#160;</td><td style="border-bottom: Black 3pt double; text-align: right">4,165,252</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 3pt double; text-align: left">&#160;</td><td style="border-bottom: Black 3pt double; text-align: right">39,025,211</td><td style="padding-bottom: 1pt; text-align: left">&#160;</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="Show.showAR( this, 'defref_sbs_ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock', window );">Schedule of estimates used in the measurement</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock_pn3n3_zqDPYLGrflpk" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Risk Management (Details 7)">
  <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%"><span id="xdx_8B2_z2PNj8YGo0m7" style="display: none">Schedule of
    estimates used in the measurement</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td></tr>
  <tr style="vertical-align: top">
    <td colspan="3" style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: center"><b>December 31,
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  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; width: 42%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt"><b>Indicators</b></p></td>
    <td style="width: 28%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: center"><b>Exposure</b></p></td>
    <td style="width: 30%; padding-right: 5.4pt; padding-left: 5.4pt">
<div style="border-bottom: Black 0.5pt solid; padding: 0in 0in 1pt">

    <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: center"><b>Scenario I</b></p>
    <p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: center"><b>(Probable)</b></p>
</div></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><b>Assets</b></span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">CDI</span></td>
    <td id="xdx_980_eifrs-full--FinancialAssets_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Assets"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">1,689,876</span></td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_902_ecustom--InterestRatesDuringTheYear1_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zizzjlnbZOUe" title="Interest Rates During The Year1">13.4200</span>%(**)</span></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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Financial income</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td id="xdx_98D_eifrs-full--FinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialIncomeMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Assets"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">226,781</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><b>Liabilities</b></span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">CDI </span></td>
    <td id="xdx_98A_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(9,251,150)</span></td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_90D_ecustom--InterestRatesDuringTheYear_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zP5ZVL0ZzpVk" title="Interest Rates During The Year">13.4200</span>%(**)</span></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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Interest to be incurred</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td id="xdx_986_eifrs-full--FinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--InterestToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(1,241,504)</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%">&#160;</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
<div style="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><div style="border-top: Black 0.5pt solid; font-size: 1pt">&#160;</div></div></td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">
<div style="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><div style="border-top: Black 0.5pt solid; font-size: 1pt">&#160;</div></div></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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">CDI net exposure</span></td>
    <td id="xdx_986_eifrs-full--MaximumExposureToCreditRisk_iNI_pn3n3_di_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zHa6snXq6DJ4" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Exposure interest rate risk"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(7,561,274)</span></td>
    <td id="xdx_988_eifrs-full--MaximumExposureToCreditRisk_iNI_pn3n3_di_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_z08F2SUYrvfi" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Exposure interest rate risk"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(1,014,723)</span></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%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><b>Liabilities</b></span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">TR</span></td>
    <td id="xdx_983_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TRMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(1,635,587)</span></td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_90C_ecustom--InterestRatesDuringTheYear_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--TRMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zuqiTMglJ2Z6" title="Interest Rates During The Year">0.0205</span>%(**)</span></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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Expenses to be incurred </span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td id="xdx_987_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TRMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--ExpensesToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(335)</span></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%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">IPCA</span></td>
    <td id="xdx_98D_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--IPCAMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(3,073,435)</span></td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_901_ecustom--InterestRatesDuringTheYear_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--IPCAMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zkfzbIhQjO0f" title="Interest Rates During The Year">5.3128</span>%(*)</span></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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Expenses to be incurred </span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td id="xdx_986_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--IPCAMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--ExpensesToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(163,285)</span></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%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">TJLP</span></td>
    <td id="xdx_98A_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(1,433,029)</span></td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_902_ecustom--InterestRatesDuringTheYear_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pdd" title="Interest Rates During The Year">7.2000</span>%(*)</span></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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Interest to be incurred</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td id="xdx_989_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--InterestToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(103,178)</span></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%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">SOFR (***) </span></td>
    <td id="xdx_98B_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(996,697)</span></td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_90A_ecustom--InterestRatesDuringTheYear_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zZ23wF2WLAT" title="Interest Rates During The Year">0.0491</span>%(**)</span></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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Interest to be incurred</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td id="xdx_98B_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--InterestToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(489)</span></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%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%">&#160;</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%">&#160;</span></td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">
<div style="margin-top: 1pt; margin-bottom: 1pt; width: 100%"><div style="border-top: Black 0.5pt solid; font-size: 1pt">&#160;</div></div></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%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Total expenses to be incurred, net</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98B_eifrs-full--FinancialLiabilities_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="border-bottom: Black 1.5pt double; font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: right" title="Liabilities">(1,282,010)</p></td></tr>
  <tr style="background-color: White">
    <td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%">&#160;</td>
    <td style="vertical-align: top; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%">&#160;</td></tr>
  </table>

<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; width: 100%; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(*)&#160;&#160;Source: Focus-BACEN Report of December 31, 2022</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(**) Source: B3 of December 31, 2022</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(***) Source: Bloomberg</span></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="Show.showAR( this, 'defref_sbs_SummaryOfCapitalManagementTableTextBlock', window );">Total capital is calculated as total equity as shown in the statement of the financial position plus net debt</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfCapitalManagementTableTextBlock_pn3n3_zzznN3eGoKKg" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 8)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; text-align: justify"><span id="xdx_8BC_zn55fTWrOT1g" style="display: none">&#160;Total capital is calculated as total equity as shown in the statement of the financial position plus net debt</span></td><td style="font-size: 12pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td id="xdx_492_20211231_zYQnsgBlGQmf" style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold">&#160;</td>
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    <td style="width: 56%; text-align: justify">Total borrowings and financing (Note 17)</td><td style="width: 8%">&#160;</td>
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  <tr id="xdx_400_ecustom--CashAndCashEquivalents1_iI_z28QLc9qOH9a" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">(-) Cash and cash equivalents (Note 7)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(1,867,485</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(717,929</td><td style="text-align: left">)</td></tr>
  <tr id="xdx_400_eifrs-full--InvestmentsInAssociates_iNI_di_zAjqF60Fofg3" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 1pt">(-) Financial investments (Note 8)</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_ecustom--DebtNet_iI_zcbT6yjPJrcc" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Net debt</td><td>&#160;</td>
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  <tr id="xdx_40C_eifrs-full--Equity_iI_zsKGJDm6PJI2" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Total equity</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">27,333,533</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_ecustom--TotalCapital_iI_zwInkWL7vL12" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Total capital (shareholders + providers of capital)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">42,746,846</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">39,504,381</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_ecustom--LeverageRatio_iI_pip0_dp_zP7eeJgaldU1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 2.5pt">Leverage ratio</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">37</td><td style="padding-bottom: 2.5pt; text-align: left">%</td></tr>
  </table>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisclosureOfFairValueOfFinancialInstrumentsExplanatory', window );">The estimated fair values of the financial instruments are as follows</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_897_eifrs-full--DisclosureOfFairValueOfFinancialInstrumentsExplanatory_pn3n3_zDNTZjVik4F4" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 9)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 7.1pt"><span id="xdx_8B4_zSKUC8Y5ePEe" style="display: none">The estimated fair values of the financial instruments are as follows</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Carrying amount</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair value</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Carrying amount</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair value</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 40%; text-align: justify">Cash and cash equivalents</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--CashAndCashEquivalents_c20221231_pn3n3" style="width: 10%; text-align: right" title="Cash and cash equivalents">1,867,485</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CashAndCashEquivalents_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="width: 10%; text-align: right" title="Cash and cash equivalents">1,867,485</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--CashAndCashEquivalents_c20211231_pn3n3" style="width: 10%; text-align: right" title="Cash and cash equivalents">717,929</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 3%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--CashAndCashEquivalents_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="width: 10%; text-align: right" title="Cash and cash equivalents">717,929</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 7.1pt">Financial investments</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Financial investments">1,677,873</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231_pn3n3" style="text-align: right" title="Financial investments">2,433,385</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Financial investments">2,433,385</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Restricted cash</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--RestrictedCashAndCashEquivalents_c20221231_pn3n3" style="text-align: right" title="Restricted cash">37,474</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--RestrictedCashAndCashEquivalents_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Restricted cash">37,474</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Trade receivables</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--TradeReceivables_c20221231_pn3n3" style="text-align: right" title="Trade receivables">3,277,808</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--TradeReceivables_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Trade receivables">3,277,808</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--TradeReceivables_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Trade receivables">2,918,311</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Water and Basic Sanitation National Agency &#8211; ANA</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--WaterNationalAgencyNoncurrent_c20221231_pn3n3" style="text-align: right" title="Water National Agency - ANA">9,193</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--WaterNationalAgencyNoncurrent_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Water National Agency - ANA">9,193</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Other assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--OtherReceivables_c20221231_pn3n3" style="text-align: right" title="Other receivables">212,674</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--OtherReceivables_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Other receivables">212,674</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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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="Show.showAR( this, 'defref_sbs_SummaryOfFinancialLiabilitiesTableTextBlock', window );">Financial liabilities</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfFinancialLiabilitiesTableTextBlock_pn3n3_zpgmaz4ev623" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 10)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify"><span id="xdx_8B7_zMFnkwomTgw5" style="display: none">Financial liabilities</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Carrying amount</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Fair value</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Carrying amount</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 40%; font-weight: normal; font-style: normal; text-align: justify">&#160;Borrowings and financing</td><td style="width: 3%">&#160;</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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Public-Private Partnership - PPP</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--PublicprivatePartnershipPpp_c20221231_pn3n3" style="text-align: right" title="Public-Private Partnership - PPP">2,959,181</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of credit risk. [Refer: Credit risk [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Section Credit risk<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;doctype=Standard&amp;dita_xref=IFRS07_g35A-38__IFRS07_g35A-38_TI<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="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="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="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 2022-03-24<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- Definition</a><div><p>The disclosure of liquidity risk. [Refer: Liquidity risk [member]]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 10<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188986496">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188935120">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Trade receivables (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, 2022</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="Show.showAR( this, 'defref_sbs_SummaryOfFinancialPositionTableTextBlock', window );">Schedule of financial position</a></td>
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    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span id="xdx_8B8_zuekjztgnEZk" style="display: none">Schedule of financial position</span></td>
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    <td style="padding-right: 5.4pt; padding-left: 5.4pt">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 50%; padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
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    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><b>December 31, 2022</b></p></td>
    <td style="width: 25%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"><b>December 31, 2021</b></p></td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Private sector:</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">General (i) and special customers (ii)</span></td>
    <td id="xdx_98A_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--GeneralAndSpecialCustomersMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGkpKGlpKQ_____zUtwuXtEmlx4" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">2,287,782</span></td>
    <td id="xdx_982_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--GeneralAndSpecialCustomersMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGkpKGlpKQ_____zhIFJqFcYWqf" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">2,042,023</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Agreements (iii)</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_988_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGlpaSk___ziKCGxEPDF94" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">416,550</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98F_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGlpaSk___zjgqNwaDAYKg" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">514,616</p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_987_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">2,704,332</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_981_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_zyyt7Cm5HNJ4" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">2,556,639</p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Government entities:</span></td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Municipal</span></td>
    <td id="xdx_983_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesAxis__custom--MunicipalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_pn3n3" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">609,731</span></td>
    <td id="xdx_982_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--MunicipalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_z7DUvpBL0iq9" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">586,810</span></td></tr>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
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    <td style="width: 50%; padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Federal</span></td>
    <td id="xdx_988_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--FederalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_zNBAoRQ2zr74" style="width: 25%; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">10,644</span></td>
    <td id="xdx_986_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--FederalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_zuDAkeS9zEn9" style="width: 25%; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">7,869</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Agreements (iii)</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_985_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_fKGlpaSk___zV2JaFh0AP73" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">372,943</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_981_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_fKGlpaSk___zRewYcdN7tx" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">278,844</p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_986_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">993,318</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_987_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_zRAIR7ZM87h2" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">873,523</p></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2.85pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">Wholesale customers &#8211; Municipal governments: (iv)</span></td>
    <td style="vertical-align: top; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right; line-height: 110%">&#160;</td>
    <td style="vertical-align: top; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right; line-height: 110%">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Mogi das Cruzes</span></td>
    <td id="xdx_98B_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--MogiDasCruzesMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____ziWQg6gZzg0c" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">4,048</span></td>
    <td id="xdx_98C_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--MogiDasCruzesMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____z11URQCfKzcb" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">3,580</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">S&#227;o Caetano do Sul </span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_985_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--SaoCaetanoDoSulMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____zps3cAnhHFM2" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">45,367</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98B_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--SaoCaetanoDoSulMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____z9ON5vI7gdh8" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">24,464</p></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Total wholesale customers &#8211; Municipal governments</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98C_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____zpmsefoRngtk" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">49,415</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_986_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____zRNGaHKRTiNa" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">28,044</p></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Unbilled supply</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_982_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesAxis__custom--UnbilledSupplyMember_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">959,260</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_981_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--UnbilledSupplyMember_zOcMOnOvOCK9" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal">740,193</p></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Subtotal</span></td>
    <td id="xdx_98D_ecustom--TradeReceivablesGross_c20221231_pn3n3" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">4,706,325</span></td>
    <td id="xdx_983_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231_z1n73gsifKf6" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">4,198,399</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Allowance for doubtful accounts</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98B_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_c20221231_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Allowance for doubtful accounts">(1,428,517)</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98E_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_iI_pn3n3_c20211231_zPgWl2YcivXl" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Allowance for doubtful accounts">(1,280,088)</p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Total </span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_988_eifrs-full--TradeReceivables_iI_pn3n3_c20221231_z8alQXPfC973" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Total trade receivables">3,277,808</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_989_eifrs-full--TradeReceivables_iI_pn3n3_c20211231_zPJLXmLwXRCg" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Total trade receivables">2,918,311</p></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Current</span></td>
    <td id="xdx_987_eifrs-full--CurrentTradeReceivables_c20221231_pn3n3" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Current"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">3,062,574</span></td>
    <td id="xdx_985_eifrs-full--CurrentTradeReceivables_iI_pn3n3_c20211231_zUexuaBmLO1j" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Current"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">2,695,077</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Noncurrent </span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_983_eifrs-full--NoncurrentTradeReceivables_c20221231_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Noncurrent">215,234</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_984_eifrs-full--NoncurrentTradeReceivables_iI_pn3n3_c20211231_zNH2bQ1rvyYk" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Noncurrent">223,234</p></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td>
    <td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-right: 2.85pt; padding-left: 2.85pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Total</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_985_ecustom--TradeReceivables1_c20221231_pn3n3" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Trade receivables">3,277,808</p></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt">
    <p id="xdx_98B_ecustom--TradeReceivables1_iI_pn3n3_c20211231_zK3KzSscft6" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Trade receivables">2,918,311</p></td></tr>
  </table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 3%"><span id="xdx_F02_zOtA9YgqrB4k" style="font-family: Georgia, Times, Serif; font-size: 10pt">(i)</span></td><td style="text-align: justify"><span id="xdx_F13_zm1k5NkJKT3f" style="font-family: Georgia, Times, Serif; font-size: 10pt">General customers - residential and
small and mid-sized companies;</span></td></tr></table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 17pt; text-align: justify; text-indent: -17pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td id="xdx_F0C_zDw4RN7eYDJ4" style="width: 3%">(ii)</td><td id="xdx_F1A_zk8upwcc7Tg3" 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, Times, Serif; margin: 0 0 0 17pt; text-align: justify; text-indent: -17pt">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0D_zFqnlw0dRtj1" style="text-align: left; width: 3%">(iii)</td>
  <td id="xdx_F15_zFT1X0Z5BQQb" style="text-align: justify; width: 97%">Agreements - installment payments of past-due receivables, plus inflation adjustment and interest, according to the agreements;</td></tr>
</table>


<p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 17pt; text-align: justify; text-indent: -17pt">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F08_zr5zpoBNeRo3" style="text-align: justify; width: 3%">(iv)</td>
  <td id="xdx_F11_zPf74616mHlk" style="text-align: justify; width: 97%">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>


<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_SummaryOfAgingOfTradeReceivablesTableTextBlock', window );">Schedule of aging of trade receivables</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfAgingOfTradeReceivablesTableTextBlock_pn3n3_zpOd5rFN41El" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Trade receivables (Details 1)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify"><span id="xdx_8B3_znb8o6P4JsO9" style="display: none">Schedule of aging of trade receivables</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 56%; text-align: justify">Current</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_ecustom--CurrentTradeReceivablesGross_c20221231_pn3n3" style="width: 12%; text-align: right" title="Current">2,244,754</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_985_ecustom--CurrentTradeReceivablesGross_iI_pn3n3_c20211231_zcTirvX0vyy7" style="width: 12%; text-align: right" title="Current">1,896,535</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Past-due:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right" title="Current">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right" title="Current">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Up to 30 days</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_pn3n3" style="text-align: right" title="Past-due">489,709</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_zVCEBtLbtKR" style="text-align: right" title="Past-due">502,164</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">From 31 to 60 days</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_pn3n3" style="text-align: right" title="Past-due">248,128</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zDPqRFyJ3TAb" style="text-align: right" title="Past-due">267,723</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">From 61 to 90 days</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__custom--LaterThanTwoMonthAndNotLaterThanThreeMonthsMember_pn3n3" style="text-align: right" title="Past-due">165,306</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__custom--LaterThanTwoMonthAndNotLaterThanThreeMonthsMember_zxg43dyObqf5" style="text-align: right" title="Past-due">182,977</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">From 91 to 120 days</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeMonthAndNotLaterThanFourMonthsMember_pn3n3" style="text-align: right" title="Past-due">150,941</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__custom--LaterThanThreeMonthAndNotLaterThanFourMonthsMember_zundcL3yrnGe" style="text-align: right" title="Past-due">155,018</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">From 121 to 180 days</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__custom--LaterThanFourMonthAndNotLaterThanSixMonthsMember_pn3n3" style="text-align: right" title="Past-due">281,530</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__custom--LaterThanFourMonthAndNotLaterThanSixMonthsMember_zE2ejOOlkhGc" style="text-align: right" title="Past-due">258,718</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">From 181 to 360 days</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanSixMonthsAndNotLaterThanOneYearMember_pn3n3" style="text-align: right" title="Past-due">58,702</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__ifrs-full--LaterThanSixMonthsAndNotLaterThanOneYearMember_zlP3ptFDOM4b" style="text-align: right" title="Past-due">95,751</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 1pt">Over 360 days</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Past-due">1,067,255</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zsfjbkb6fjVd" style="border-bottom: Black 1pt solid; text-align: right" title="Past-due">839,513</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 11pt Times New Roman, Times, Serif; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 1pt">Total past-due</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_ecustom--TradeReceivablesPastDue_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Past-due">2,461,571</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231_zYoufquRWjOg" style="border-bottom: Black 1pt solid; text-align: right" title="Past-due">2,301,864</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_987_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231_zMlhk3uCFzQa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">4,706,325</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98A_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231_zz4aQmCkf0xl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">4,198,399</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</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="Show.showAR( this, 'defref_sbs_SummaryOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock', window );">Schedule of allowance for doubtful accounts</a></td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>





<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">&#160;</td><td>&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">60,931</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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<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="Show.showAR( this, 'defref_sbs_SummaryOfJudicialBondsTableTextBlock', window );">Schedule of Judicial bonds</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--SummaryOfJudicialBondsTableTextBlock_zBlpM5VI5zck" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Trade receivables (Details 3)">
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    <td style="padding-left: 3.5pt"><span id="xdx_8BB_zLcWQSEWeTT5" style="display: none">Schedule of Judicial bonds</span></td><td>&#160;</td>
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<tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_ecustom--JudicialBonds_iI_pn3n3_c20221231__custom--TradeReceivablesJudicialBondsAxis__custom--MunicpalityOfSaoPauloMember_zEf25mZS88Fe" style="width: 18%; text-align: right" title="Judicial bonds">2,656,113</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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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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<span></span>
</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189031584">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related-Party Balances and Transactions (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--TotalAssets_iI_pn3n3_c20221231__custom--AccountsReceivableAxis__custom--SanitationServicesMember_zB4NmoHeuQYd" style="text-align: right" title="Assets">96,703</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907191437184">
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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: 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">
    <td style="text-align: left; padding-left: 3.5pt">Cantareira SP Energia</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zulQyObowVDl" style="text-align: right" title="Equity"><span style="-sec-ix-hidden: xdx2ixbrl2029">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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<p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"><sup>&#160;</sup></p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-bottom: 6pt">
<tr style="vertical-align: top">
  <td id="xdx_F02_zabiwixMv0eb" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
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</table>


<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-bottom: 6pt">
<tr style="vertical-align: top">
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</table>


<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/12pt Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
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</table>


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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: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zWufodfbjPa7" style="text-align: right" title="Equity in the earnings of subsidiaries"><span style="-sec-ix-hidden: xdx2ixbrl2276">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">Infranext Solu&#231;&#245;es em Pavimenta&#231;&#227;o</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zR0RNrzLU0h2" style="border-bottom: Black 1pt solid; text-align: right" title="Investments"><span style="-sec-ix-hidden: xdx2ixbrl2282">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_z6YwE0o2jx0h" style="border-bottom: Black 1pt solid; text-align: right" title="Investments contribution">450</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zys8oPtOb89i" style="border-bottom: Black 1pt solid; text-align: right" title="Dividends distributed"><span style="-sec-ix-hidden: xdx2ixbrl2286">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 3.5pt">Total</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231_zzYNPTxZL6fi" style="text-align: right" title="Equity in the earnings of subsidiaries">24,551</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231_zNumngXf84Mf" style="text-align: right" title="Equity in the earnings of subsidiaries">22,079</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><sup>&#160;</sup></p>




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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907196738144">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Contract assets (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
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R$&#160;2,267 million, R$&#160;181 million and R$&#160;134 million, respectively.</span></td></tr></table>






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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 42.55pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
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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">
    <td style="text-align: justify">Software license of use</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Right of use &#8211; other assets</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesMember_zHH3QlPxfZQg" style="text-align: right" title="Net">75,052</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Right of use - investments</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesInvestmentsMember_zRcx0qzfgp0l" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization"><span style="-sec-ix-hidden: xdx2ixbrl2515">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231_zWVPbXhOQt3f" style="border-bottom: Black 2.5pt double; text-align: right" title="Net">36,503,834</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</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="Show.showAR( this, 'defref_sbs_SumamryOfChangesInIntangibleAssetsTableTextBlock', window );">The obligations assumed by the Company as of December 31, 2021 and 2020 are shown in the table below</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SumamryOfChangesInIntangibleAssetsTableTextBlock_pn3n3_zWZ5sQlILBm" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details 1)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 3.5pt"><span id="xdx_8BC_z6uH3r5kvbM9" style="display: none">The obligations assumed by the Company as of December 31, 2021 and 2020 are shown in the table below</span></td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 3.5pt">Intangible right arising from:</td><td style="font-size: 12pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</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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  <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="text-align: left">&#160;</td><td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zX8qbsevDbbd" style="text-align: right" title="Intangible assets, ending">595,404</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 3.5pt">Right of use &#8211; Other assets</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zZ8EwgMB1gic" style="text-align: right" title="Intangible assets, ending">75,052</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt">Right of use &#8211; Investments</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0B_zl6FDWc9UqPh" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
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contracts).</td></tr>
</table>


<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
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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: rgb(213,234,234)">
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Transfers"><span style="-sec-ix-hidden: xdx2ixbrl2754">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Write-offs and disposals"><span style="-sec-ix-hidden: xdx2ixbrl2756">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zk1WhGvK2FMa" style="text-align: right" title="Intangible assets, ending">598,734</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfer of contract assets"><span style="-sec-ix-hidden: xdx2ixbrl2766">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization">(75,041</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zTZPMfyAgyPj" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, ending">103,853</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization">(2,229,257</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231_z9NUAwlabyY2" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, ending">36,503,834</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F06_zcnEXRcMZMGg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
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contracts).</td></tr>
</table>


<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>




<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 6.5pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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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="text-align: left">&#160;</td><td id="xdx_98C_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zDEhRcpbyaw6" style="text-align: right" title="Intangible assets, ending">1,370,923</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Write-offs and disposals">(9,990</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Amortization">(888,120</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zxPd5zgTb5x4" style="text-align: right" title="Intangible assets, ending">14,872,604</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Additions"><span style="-sec-ix-hidden: xdx2ixbrl2885">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Transfer of contract assets">70,016</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Transfers">78,169</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Write-offs and disposals"><span style="-sec-ix-hidden: xdx2ixbrl2893">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zTZ2WFAA1o9j" style="text-align: right" title="Intangible assets, ending">540,625</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 7pt; text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt">Right of use &#8211; Other assets</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Additions">28,549</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--ContractRenewalOfConcessionsArrengements_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Contract renewal"><span style="-sec-ix-hidden: xdx2ixbrl2903">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfer of contract assets"><span style="-sec-ix-hidden: xdx2ixbrl2905">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"><span style="-sec-ix-hidden: xdx2ixbrl2907">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zFOLMZXp1b6l" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, ending">42,676</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0C_zvwHYRiMCo2d" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
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contracts).</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="Show.showAR( this, 'defref_sbs_ScheduleOfIntangibleAssetsRecordedTableTextBlock', window );">Intangible assets</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfIntangibleAssetsRecordedTableTextBlock_pn3n3_zTE3U7fxfGS" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details 2)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify"><span id="xdx_8B2_z5HfMzQauVT7" style="display: none">Intangible assets</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right" title="Intangible assets">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right" title="Intangible assets">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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  </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="Show.showAR( this, 'defref_sbs_SummaryOfLiabilitiesAssumedTableTextBlock', window );">The obligations assumed by the Company</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfLiabilitiesAssumedTableTextBlock_pn3n3_zHD1nvxOaqH7" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details 3)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt"><span id="xdx_8BC_zcDPvHjtlSbi" style="display: none">The obligations assumed by the Company</span> </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Noncurrent liabilities</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Current liabilities</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">Total liabilities</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 40%; text-align: left; padding-left: 5.4pt">Alto Tiet&#234;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_988_ecustom--PublicPrivatePartnershipCurrent_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_pn3n3" style="width: 6%; text-align: right" title="Current liabilities">91,782</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_982_ecustom--PublicPrivatePartnershipNoncurrent_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_pn3n3" style="width: 6%; text-align: right" title="Noncurrent liabilities">36,645</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98A_ecustom--PublicPrivatePartnershipLiabilities_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_pn3n3" style="width: 6%; text-align: right" title="Total liabilities">128,427</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_985_ecustom--PublicPrivatePartnershipCurrent_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_zap8I1GXJgki" style="width: 6%; text-align: right" title="Current liabilities">69,442</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_988_ecustom--PublicPrivatePartnershipNoncurrent_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_zSWDuYfsJM6b" style="width: 6%; text-align: right" title="Noncurrent liabilities">102,873</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_985_ecustom--PublicPrivatePartnershipLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_zxE7VNRtWJ1c" style="width: 6%; text-align: right" title="Total liabilities">172,315</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">S&#227;o Louren&#231;o</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_ecustom--PublicPrivatePartnershipCurrent_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current liabilities">130,631</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--PublicPrivatePartnershipNoncurrent_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent liabilities">2,700,123</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_ecustom--PublicPrivatePartnershipLiabilities_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total liabilities">2,830,754</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--PublicPrivatePartnershipCurrent_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_zY1raP79Rqdb" style="border-bottom: Black 1pt solid; text-align: right" title="Current liabilities">73,315</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--PublicPrivatePartnershipNoncurrent_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_zDUY2OrDrbL2" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent liabilities">2,814,555</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--PublicPrivatePartnershipLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_zr4NWKewKmKl" style="border-bottom: Black 1pt solid; text-align: right" title="Total liabilities">2,887,870</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt">Total</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--PublicPrivatePartnershipCurrent_c20221231_pn3n3" style="text-align: right" title="Current liabilities">222,413</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--PublicPrivatePartnershipLiabilities_iI_pn3n3_c20211231_zWvQpNOy0m4" style="text-align: right" title="Total liabilities">3,060,185</td><td style="text-align: left">&#160;</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="Show.showAR( this, 'defref_sbs_SummaryOfRightOfUseTableTextBlock', window );">Right of use</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfRightOfUseTableTextBlock_pn3n3_zovXMBogCh88" style="font: 10pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details 4)">
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<tr style="vertical-align: bottom">
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    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</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-size: 12pt; text-align: justify; padding-left: 3.5pt">&#160;</td><td style="font-size: 12pt">&#160;</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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--RightofuseAssets_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember__ifrs-full--FairValueAsDeemedCostAxis__custom--AccumulatedAmortizationsMember_zipSrTBZiuj2" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use">(159,765</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 3.5pt">(=) Net</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify; padding-left: 3.5pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 14.2pt">Vehicles</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_fKCop_zOB9EaOUO4f7" style="text-align: right" title="Right of use">142,003</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 14.2pt">Properties</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_fKCop_zk9KqxWk3MT9" style="text-align: right" title="Right of use">11,711</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_fKCop_zLeYr8SQwiHl" style="text-align: right" title="Right of use">6,570</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 14.2pt">Equipment</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_fKCop_zcdbcP4TYate" style="text-align: right" title="Right of use">5,826</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_fKCop_zQe6C5V2Fy1l" style="text-align: right" title="Right of use">9,841</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 14.2pt">Other assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherAssetsMember_fKCop_z95WfQ4z4Pg5" style="text-align: right" title="Right of use"><span style="-sec-ix-hidden: xdx2ixbrl3064">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 14.2pt">Accumulated amortization</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--RightofuseAssets_iNI_pn3n3_di_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AccumulatedAmortizationMember_fKCop_z0nmNwUt7GA2" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use">(95,869</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--RightofuseAssets_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AccumulatedAmortizationMember_fKCop_zZQmAM7X6Kue" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use">(69,862</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt">(=) Net</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--RightofuseAssetsNet_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use">75,052</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--RightofuseAssetsNet_iI_pn3n3_c20211231_z0z2SK17SyHj" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use">103,853</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt">&#160;</td><td style="font-size: 0.5pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 0.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 0.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 0.5pt; text-align: left">&#160;</td><td style="font-size: 0.5pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 0.5pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 0.5pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 0.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt">Right of use</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--RightofuseAssets_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use">574,517</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231_zaBQFxVaQWsh" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use">626,427</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify; padding-left: 3.5pt">&#160;</td><td style="font-size: 1pt">&#160;</td>
    <td style="font-size: 1pt; text-align: left">&#160;</td><td style="font-size: 1pt; text-align: right">&#160;</td><td style="font-size: 1pt; text-align: left">&#160;</td><td style="font-size: 1pt">&#160;</td>
    <td style="font-size: 1pt; text-align: left">&#160;</td><td style="font-size: 1pt; text-align: right">&#160;</td><td style="font-size: 1pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F03_zcCEbOfuZOYi" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
  <td id="xdx_F16_ztHUNa3IEsmc" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">From January to December 2022, costs and accumulated amortization totaling R$ <span id="xdx_90E_ecustom--RightsOfUseWereWrittenOff_c20220101__20221231_pn3n3" title="Rights of use were written off">44,976</span>, referring to expired rights of use, were written
off (from January to December 2021 &#8211; R$ <span id="xdx_906_ecustom--RightsOfUseWereWrittenOff_pn3n3_c20210101__20211231_z5OEUkpyr706" title="Rights of use were written off">108,406</span>).</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="Show.showAR( this, 'defref_sbs_SummaryOfIncomeStatementImpactTableTextBlock', window );">The table below shows the impact in the income statements</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfIncomeStatementImpactTableTextBlock_pn3n3_z3E3xxsIscGl" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details 5)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt"><span id="xdx_8B5_zZPuVSHMZ0Bf" style="display: none">The table below shows the impact in the income statements</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_494_20220101__20221231_zEmfeepr9aVf" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_497_20210101__20211231_z7aBX45Jpdu7" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_49D_20200101__20201231_z6JylsLdPwK2" style="text-align: center">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td colspan="13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Impact in the income statement</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2020</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td></tr>
  <tr id="xdx_403_eifrs-full--DepreciationRightofuseAssets_iN_di_zdQ8hKeI4sPk" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 46%; text-align: left; padding-left: 3.5pt">Right-of-use amortization</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right">(105,551</td><td style="width: 1%; text-align: left">)</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right">(75,041</td><td style="width: 1%; text-align: left">)</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right">(79,834</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr id="xdx_400_eifrs-full--InterestExpenseOnLeaseLiabilities_iN_di_zXvv9MGL1ZU3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt">Financial result &#8211; interest expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(72,050</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(68,730</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(62,956</td><td style="text-align: left">)</td></tr>
  <tr id="xdx_40C_eifrs-full--ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_iN_di_zeTrL1OO8BFg" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">Short-term and low-value lease expenses</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(25,365</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907190488688">
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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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  </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="Show.showAR( this, 'defref_sbs_SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock', window );">Schedule of changes in property, plant, and equipment</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock_pn3n3_zd39p8oApOAl" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Property, plant and equipment (Details 1)">
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt">&#160;</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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  <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: rgb(213,234,234)">
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
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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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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: White">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="width: 40%; text-align: left">&#160;12th issue debentures</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthIssueDebenturesMember_pn3n3" style="width: 6%; text-align: right" title="Current">45,450</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthIssueDebenturesMember_pn3n3" style="width: 6%; text-align: right" title="Noncurrent">67,681</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthIssueDebenturesMember_zZdkOg8peUHa" style="width: 6%; text-align: right" title="Current">45,450</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthIssueDebenturesMember_zFnRYDEKiJme" style="width: 6%; text-align: right" title="Total">158,499</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;14th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember_zPBPFjTEDTc9" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember_zj5WrGpEl9Bj" style="text-align: right" title="Noncurrent">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--Borrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember_zIoZ2t3t8nDe" style="text-align: right" title="Total">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember_zhSuS9fkplq7" style="text-align: right" title="Current">25,388</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember_z1DKrNhJHRH8" style="text-align: right" title="Noncurrent">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember_zG1dUzqHQUzi" style="text-align: right" title="Total">25,388</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;17th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_pn3n3" style="text-align: right" title="Current">144,632</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_zptdAngfcop5" style="text-align: right" title="Noncurrent">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_pn3n3" style="text-align: right" title="Total">144,632</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_zxWhAvBYlh9" style="text-align: right" title="Current">102,252</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_z7Ge7cacura8" style="text-align: right" title="Noncurrent">101,982</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_z90zNpEAgkTg" style="text-align: right" title="Total">204,234</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;18th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_pn3n3" style="text-align: right" title="Current">49,937</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent">45,649</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_pn3n3" style="text-align: right" title="Total">95,586</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_zbwloHCHihPh" style="text-align: right" title="Current">48,479</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_zwidbplE2Xm7" style="text-align: right" title="Noncurrent">92,677</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_zlxOng6ytTN4" style="text-align: right" title="Total">141,156</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;21st issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zWWmxrY7Yoy" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zs9PLPZWc2z5" style="text-align: right" title="Noncurrent">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zU89I0aBMSS5" style="text-align: right" title="Total">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zWktHimr59c8" style="text-align: right" title="Current">174,849</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zzKVeiODIcg6" style="text-align: right" title="Noncurrent">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_znPrPJCFGaab" style="text-align: right" title="Total">174,849</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;22nd issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_pn3n3" style="text-align: right" title="Current">199,901</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent">326,433</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_pn3n3" style="text-align: right" title="Total">526,334</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_zPduumJkPclb" style="text-align: right" title="Current">200,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_zJdJ9djU2Rp9" style="text-align: right" title="Noncurrent">508,530</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_zeS3Om8W7cn2" style="text-align: right" title="Total">708,530</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;23rd issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zE8tzpUqcaxd" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent">864,910</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_pn3n3" style="text-align: right" title="Total">864,910</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zdVGcFZwwkrk" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zsoRjYxvSD38" style="text-align: right" title="Noncurrent">864,776</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zgfBlIdPDZ9e" style="text-align: right" title="Total">864,776</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;24th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_z69SIzFmW8ik" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent">488,478</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_pn3n3" style="text-align: right" title="Total">488,478</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_z0dxFU2GErAg" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_zChWgPugZFh9" style="text-align: right" title="Noncurrent">461,350</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_zi2OiLAV1UZf" style="text-align: right" title="Total">461,350</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;26th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zdxRQKiNtL05" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent">1,239,645</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_pn3n3" style="text-align: right" title="Total">1,239,645</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zFM7K86uBPw2" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zujjEKOlEht" style="text-align: right" title="Noncurrent">1,168,317</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zQxKpZ6KLLt1" style="text-align: right" title="Total">1,168,317</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;27th issue debentures</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_zpVSmFJ11Nx2" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_zUheSuyWhMa4" style="text-align: right" title="Noncurrent">997,433</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_zliFr9DV27xk" style="text-align: right" title="Total">997,433</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;28th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_znUzRWK6jiwg" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent">1,197,756</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_pn3n3" style="text-align: right" title="Total">1,197,756</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_zQ5N3Xv5DVhk" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_z3qhrXZc94gf" style="text-align: right" title="Noncurrent">1,197,395</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;29th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_zmTFCvIEV5h5" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent">1,275,295</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_pn3n3" style="text-align: right" title="Total">1,275,295</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_z6wfrtusDE8d" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_zkCAInsfyJl8" style="text-align: right" title="Noncurrent">1,230,602</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_zchVPZcUDHQ9" style="text-align: right" title="Total">1,230,602</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;30th issue debentures</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zNEuKNRR6VOi" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zZ9Ul6wPrKw6" style="text-align: right" title="Noncurrent">998,110</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_z5bghjjtJVx6" style="text-align: right" title="Total">998,110</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zy7TpWfZucb7" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_z45M76XcPSO8" style="text-align: right" title="Noncurrent">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zGFyqszOlHnc" style="text-align: right" title="Total">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;Brazilian Federal Savings Bank</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="Current">99,767</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="Noncurrent">1,422,145</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="Total">1,521,912</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_z8ueNp5U9G99" style="text-align: right" title="Current">98,784</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_zt9SkhNGYvlc" style="text-align: right" title="Noncurrent">1,380,170</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_zHmgDaSUg82k" style="text-align: right" title="Total">1,478,954</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;Brazilian Development Bank - BNDES PAC</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_pn3n3" style="text-align: right" title="Current">6,736</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_zClquetWxrNg" style="text-align: right" title="Noncurrent">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_pn3n3" style="text-align: right" title="Total">6,736</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_zO274cINh1B8" style="text-align: right" title="Current">13,394</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_z2DbpkJvhogk" style="text-align: right" title="Noncurrent">6,665</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_z7yoszDwEiX4" style="text-align: right" title="Total">20,059</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;Brazilian Development Bank - BNDES PAC II 9751</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_pn3n3" style="text-align: right" title="Current">7,214</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_pn3n3" style="text-align: right" title="Noncurrent">23,344</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_pn3n3" style="text-align: right" title="Total">30,558</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_zHbMNRrGKlC6" style="text-align: right" title="Current">7,161</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_zJtehN746Oul" style="text-align: right" title="Noncurrent">30,308</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_zKU1QVuXzavf" style="text-align: right" title="Total">37,469</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;Brazilian Development Bank - BNDES PAC II 9752</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_pn3n3" style="text-align: right" title="Current">4,887</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_pn3n3" style="text-align: right" title="Noncurrent">15,884</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_pn3n3" style="text-align: right" title="Total">20,771</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_zaBv2fQ3XTW9" style="text-align: right" title="Current">4,851</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_z5dnvD4RSsg7" style="text-align: right" title="Noncurrent">20,619</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_zub9soHt78Bi" style="text-align: right" title="Total">25,470</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;Brazilian Development Bank - BNDES ONDA LIMPA</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_pn3n3" style="text-align: right" title="Current">26,949</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_pn3n3" style="text-align: right" title="Noncurrent">33,617</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_pn3n3" style="text-align: right" title="Total">60,566</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zpafc6vW154l" style="text-align: right" title="Current">26,751</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zPdG3bFtKFN8" style="text-align: right" title="Noncurrent">60,089</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zSbMiR1DAdR1" style="text-align: right" title="Total">86,840</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;Brazilian Development Bank - BNDES TIET&#202; III</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_pn3n3" style="text-align: right" title="Current">154,437</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_pn3n3" style="text-align: right" title="Noncurrent">656,264</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_pn3n3" style="text-align: right" title="Total">810,701</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_zlmlPZTElWIi" style="text-align: right" title="Current">117,593</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_zQEuGYysx9O3" style="text-align: right" title="Noncurrent">617,251</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_zSCuSprQy9dl" style="text-align: right" title="Total">734,844</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;Brazilian Development Bank - BNDES 2015</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_pn3n3" style="text-align: right" title="Current">33,807</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_pn3n3" style="text-align: right" title="Noncurrent">390,127</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_pn3n3" style="text-align: right" title="Total">423,934</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_zk5l7jSDFveb" style="text-align: right" title="Current">33,558</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_zSo5oXLpcmtf" style="text-align: right" title="Noncurrent">420,685</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_zxZApFBpXAic" style="text-align: right" title="Total">454,243</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;Brazilian Development Bank - BNDES 2014</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_pn3n3" style="text-align: right" title="Current">6,572</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_pn3n3" style="text-align: right" title="Noncurrent">16,525</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_z29QBTFheAs7" style="text-align: right" title="Current">6,524</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_zIpHzQ7XkaPf" style="text-align: right" title="Noncurrent">22,874</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  </table>






<table cellpadding="0" cellspacing="0" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 40%; text-align: left">&#160;Inter-American Development Bank - BID 2202</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_pn3n3" style="width: 6%; text-align: right" title="Current">181,349</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_pn3n3" style="width: 6%; text-align: right" title="Noncurrent">2,164,009</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_pn3n3" style="width: 6%; text-align: right" title="Total">2,345,358</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_zRTXhhoku5u3" style="width: 6%; text-align: right" title="Current">181,349</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--LongtermBorrowings_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_pn3n3" style="width: 6%; text-align: right" title="Noncurrent">2,344,403</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--Borrowings_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_pn3n3" style="width: 6%; text-align: right" title="Total">2,525,752</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;Inter-American Development Bank - BID INVEST</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember_pn3n3" style="text-align: right" title="Current">37,340</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember_pn3n3" style="text-align: right" title="Noncurrent">853,725</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember_pn3n3" style="text-align: right" title="Total">891,065</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember_zmIn8Ittj1ye" style="text-align: right" title="Current">34,800</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember_zVeQC4RGvvPf" style="text-align: right" title="Noncurrent">890,400</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember_zyOaZBOKOWtj" style="text-align: right" title="Total">925,200</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;Inter-American Development Bank - BID INVEST 2022</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zUSaZslZ5F8d" style="text-align: right" title="Current">14,100</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--LongtermBorrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zGdEjDNf91u3" style="text-align: right" title="Noncurrent">452,085</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zEMGzAT4qvu1" style="text-align: right" title="Total">466,185</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zslRzK8g6eK1" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zjmXVpc0bRZk" style="text-align: right" title="Noncurrent">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zPyfbJCqdKCd" style="text-align: right" title="Total">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;International Finance Corporation - IFC</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zgSjjDklLWX" style="text-align: right" title="Current">80,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--LongtermBorrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_ziQPOVHs6AGi" style="text-align: right" title="Noncurrent">670,996</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zSe2aMRXViOc" style="text-align: right" title="Total">750,996</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zmCKSk8D40Ub" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_z13F8hQ7EqO1" style="text-align: right" title="Noncurrent">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zb2PkU6U19K4" style="text-align: right" title="Total">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">&#160;Leases (Concession Agreements, Program Contracts and Contract Assets)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="Current">44,453</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="Noncurrent">313,391</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="Total">357,844</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zRnRIdluk0X4" style="text-align: right" title="Current">36,640</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_znXA9ht5YiHi" style="text-align: right" title="Noncurrent">360,671</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zAJn75qbs4jh" style="text-align: right" title="Total">397,311</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">&#160;Leases (Others)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Current">72,109</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Noncurrent">29,265</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Total">101,374</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zoUpgttGWTA5" style="text-align: right" title="Current">69,306</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zRZ6T4zgKCJg" style="text-align: right" title="Noncurrent">56,663</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zc6X3IWFwRL8" style="text-align: right" title="Total">125,969</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td>&#160;Other</td><td>&#160;</td>
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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 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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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-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</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">
    <td style="text-align: left">&#160;Inter-American Development Bank - BID 4623 &#8211; US$74,299 thousand (US$30,329 thousand in December 2021)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID12121Member_zdamWg9H8BTd" style="text-align: right" title="Current">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</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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  <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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zb5Oh1yo8XDh" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_z7rWAUUAJkW8" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 1pt">Total in foreign currency</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent">2,463,171</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total">2,775,758</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zK0xM7QgzqCf" style="border-bottom: Black 1pt solid; text-align: right" title="Current">359,117</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zpZrHLVtzm67" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent">2,937,036</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; padding-left: 3.5pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt">Total borrowings and financing</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--LongtermBorrowings_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Noncurrent">16,712,711</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--Borrowings_iI_pn3n3_c20211231_z76qLaYL4sUa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">17,723,836</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</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="Show.showAR( this, 'defref_sbs_SummaryOfBorrowingsTermsTableTextBlock', window );">Schedule of borrowings terms</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfBorrowingsTermsTableTextBlock_pn3n3_zVQASGfZ9u44" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Borrowings and financing (Details 1)">
  <tr style="background-color: White">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span id="xdx_8B3_zefQnZ9xoFm8" style="display: none">Schedule of borrowings terms</span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; width: 39%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0"><b>Local currency</b></p></td>
    <td style="white-space: nowrap; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>Guarantees</b></p></td>
    <td style="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>Maturity</b></p></td>
    <td style="width: 31%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>Annual interest rates</b></p></td>
    <td style="width: 16%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>Inflation adjustment</b></p></td></tr>
  <tr>
    <td style="white-space: nowrap; vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt">&#160;</td>
    <td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">12th issue debentures</span></td>
    <td id="xdx_98B_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_989_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2025</span></td>
    <td id="xdx_981_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthMember" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">&#160;TR + 9.5% </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">14th issue debentures</span></td>
    <td id="xdx_982_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_988_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2022</span></td>
    <td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TJLP +1.92% (Series 1 and 3) and 9.19% (Series 2)</span></td>
    <td id="xdx_985_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">IPCA (Series 2)</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">17th issue debentures</span></td>
    <td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2023</span></td>
    <td id="xdx_985_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI +0.75% (Series 1) and 4.5% (Series 2) and 4.75% (Series 3)</span></td>
    <td id="xdx_987_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">IPCA (Series 2 and 3)</span></td></tr>
  <tr style="background-color: White">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">18th issue debentures</span></td>
    <td id="xdx_987_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_98B_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2024</span></td>
    <td id="xdx_989_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TJLP + 1.92 % (Series 1 and 3) and 8.25% (Series 2)</span></td>
    <td id="xdx_98B_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">IPCA (Series 2)</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">21st issue debentures</span></td>
    <td id="xdx_987_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_989_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2022</span></td>
    <td id="xdx_982_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI + 0.60% e CDI+ 0.90%</span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">22nd issue debentures</span></td>
    <td id="xdx_984_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2025</span></td>
    <td id="xdx_98E_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI +0.58% (Series 1) and CDI + 0.90% (Series 2) and 6.0% (Series 3)</span></td>
    <td id="xdx_988_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">IPCA (Series 3)</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">23rd issue debentures</span></td>
    <td id="xdx_981_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_98F_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2027</span></td>
    <td id="xdx_980_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI +0.49% (Series 1) and CDI + 0.63% (Series 2)</span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">24th issue debentures</span></td>
    <td id="xdx_98E_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_982_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2029</span></td>
    <td id="xdx_98B_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_z3qNz4M9c8Ge" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">3.20% (Series 1) and 3.37% (Series 2)</span></td>
    <td id="xdx_985_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">IPCA (Series 1 and 2)</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">26th issue debentures </span></td>
    <td id="xdx_98C_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2030</span></td>
    <td id="xdx_98A_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">4.65% (series 1) and 4.95% (series 2)</span></td>
    <td id="xdx_984_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">IPCA (series 1 and 2)</span></td></tr>
  <tr style="background-color: White">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">27th issue debentures</span></td>
    <td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySeventhIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_986_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySeventhIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2027</span></td>
    <td id="xdx_987_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySeventhIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI +1.60% (Series 1) and CDI + 1.80% (Series 2) and 2.25% (Series 3)</span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">28th issue debentures</span></td>
    <td id="xdx_98F_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_984_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2028</span></td>
    <td id="xdx_98D_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI +1.20% (Series 1) and CDI + 1.44% (Series 2) and 1.60% (Series 3)</span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">29th issue debentures</span></td>
    <td id="xdx_986_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_988_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2036</span></td>
    <td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI +1.29% (Series 1) and 5.3058% (Series 2) and 5.4478% (Series 3)</span></td>
    <td id="xdx_98A_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">IPCA (series 2 and 3)</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">30th issue debentures</span></td>
    <td id="xdx_987_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zUpAlcSNib9g" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_987_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zlK9KDJMPrf8" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2029</span></td>
    <td id="xdx_98B_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_z1iRCEJp6sPb" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI +1.30% (Series 1) and 1.58% (Series 2) </span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Federal Savings Bank</span></td>
    <td id="xdx_98E_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_985_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2023/2042</span></td>
    <td id="xdx_98A_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">5% to 9.5%</span></td>
    <td id="xdx_984_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TR</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES PAC</span></td>
    <td id="xdx_981_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_985_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2023</span></td>
    <td id="xdx_989_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TJLP+1.82% </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES PAC II 9751</span></td>
    <td id="xdx_985_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_988_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2027</span></td>
    <td id="xdx_98A_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TJLP+1.72% </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES PAC II 9752</span></td>
    <td id="xdx_984_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_98B_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2027</span></td>
    <td id="xdx_98B_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TJLP+1.72% </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  </table>



<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="background-color: White">
    <td style="width: 39%; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES ONDA LIMPA</span></td>
    <td id="xdx_986_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zc1QL4KyJyg6" style="width: 8%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_98F_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zZRKWGGRkCMk" style="width: 6%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2025</span></td>
    <td id="xdx_986_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zstgxp9TxBml" style="width: 31%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TJLP+1.92% </span></td>
    <td style="white-space: nowrap; width: 16%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES TIET&#202; III</span></td>
    <td id="xdx_988_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_98D_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2028</span></td>
    <td id="xdx_982_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TJLP+1.66% </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES 2015</span></td>
    <td id="xdx_982_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2015Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2015Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2035</span></td>
    <td id="xdx_985_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2015Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TJLP+2.18% </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Brazilian Development Bank - BNDES 2014</span></td>
    <td id="xdx_985_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2026</span></td>
    <td id="xdx_986_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">TJLP+1.76% </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Inter-American Development Bank &#8211; BID 2202</span></td>
    <td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Government</span></td>
    <td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2035</span></td>
    <td id="xdx_989_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI+0.86%</span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Inter-American Development Bank &#8211; BID INVEST</span></td>
    <td id="xdx_98C_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_983_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2034</span></td>
    <td id="xdx_98C_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI+1.90% and CDI+2.70%</span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Inter-American Development Bank &#8211; BID INVEST 2022</span></td>
    <td id="xdx_981_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zhCu9NLcE0Ec" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zBRQyYICM8b" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2036</span></td>
    <td id="xdx_986_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zRPUiVKejj6" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI+2.50%</span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">International Finance Corporation &#8211; IFC</span></td>
    <td id="xdx_980_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zs8RzygEYwz6" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_986_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zaTYeCW0ZNO7" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2032</span></td>
    <td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zYrvQLZEPG0d" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">CDI+2.00%</span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">&#160;Leases (Concession Agreements, Program Contracts and Contract Assets)</span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td id="xdx_988_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2035</span></td>
    <td id="xdx_98B_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">7.73% to 10.12% </span></td>
    <td id="xdx_98C_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zmReYRaQTvTf" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">IPC</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">&#160;Leases (Others)</span></td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td id="xdx_98D_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherLeasesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2027</span></td>
    <td id="xdx_985_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherLeasesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">5.20% to 15.39% </span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Other</span></td>
    <td id="xdx_980_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Own funds</span></td>
    <td id="xdx_98D_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2025</span></td>
    <td id="xdx_986_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">3% (FEHIDRO) and TJLP + 1.5% (FINEP)</span></td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  </table>
<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom">
    <td style="white-space: nowrap; width: 39%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0"><b>Foreign currency</b></p></td>
    <td style="white-space: nowrap; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>Guarantees</b></p></td>
    <td style="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>Maturity</b></p></td>
    <td style="width: 30%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>Annual interest rates</b></p></td>
    <td style="width: 17%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"><b>Exchange rate changes</b></p></td></tr>
  <tr>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt">&#160;</td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right">&#160;</td>
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center">&#160;</td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Inter-American Development Bank - BID 1212 - US$30,834 thousand</span></td>
    <td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Government</span></td>
    <td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2025</span></td>
    <td id="xdx_983_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member_fKCop_zsGldqXXYefj" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">3.31% (*)</span></td>
    <td id="xdx_984_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">US$</span></td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Inter-American Development Bank - BID 4623 - US$74,299 thousand</span></td>
    <td id="xdx_984_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Government</span></td>
    <td id="xdx_98E_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2044</span></td>
    <td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member_fKCop_zU5ydOylosZ2" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">1.12% (*)&#160;&#160;</span></td>
    <td id="xdx_988_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">US$</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">International Bank for Reconstruction and Development &#8211; BIRDs 7662 and 8906 - US$78,197 thousand</span></td>
    <td id="xdx_980_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Government</span></td>
    <td id="xdx_98F_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2034</span></td>
    <td id="xdx_987_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember_fKCop_zE5N7s6kDFa4" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2.85% (*)</span></td>
    <td id="xdx_983_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember_zsIGYx2oPbCh" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">US$</span></td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">JICA 15 &#8211; &#165;8,067,010 thousand </span></td>
    <td id="xdx_989_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Government</span></td>
    <td id="xdx_987_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2029</span></td>
    <td id="xdx_98F_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">1.8% and 2.5%</span></td>
    <td id="xdx_987_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Yen</span></td></tr>
  </table>



<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="background-color: rgb(213,234,234)">
    <td style="width: 39%; padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">JICA 18 &#8211; &#165;7,253,120 thousand</span></td>
    <td id="xdx_98A_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_zHW9LGDAhRjb" style="width: 8%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Government</span></td>
    <td id="xdx_985_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_z3pZC2OWuz3e" style="white-space: nowrap; width: 6%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2029</span></td>
    <td id="xdx_98F_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_zCStdZHU29J1" style="white-space: nowrap; width: 30%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">1.8% and 2.5%</span></td>
    <td id="xdx_98B_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_zHkL3214lohd" style="width: 17%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Yen</span></td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">JICA 17&#8211; &#165;3,753,048 thousand</span></td>
    <td id="xdx_98B_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Government</span></td>
    <td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2035</span></td>
    <td id="xdx_98E_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">1.2% and 0.01% </span></td>
    <td id="xdx_981_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Yen</span></td></tr>
  <tr style="background-color: rgb(213,234,234)">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">JICA 19&#8211; &#165;26,296,011 thousand</span></td>
    <td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Government</span></td>
    <td id="xdx_983_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2037</span></td>
    <td id="xdx_98C_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">1.7% and 0.01% </span></td>
    <td id="xdx_983_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">Yen</span></td></tr>
  <tr style="background-color: White">
    <td style="padding-top: 4.8pt; padding-bottom: 4.8pt"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">BID 1983AB &#8211; US$7,692 thousand</span></td>
    <td id="xdx_980_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABUS15385ThousandMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">-&#160;</span></td>
    <td id="xdx_98A_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABUS15385ThousandMember" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2023</span></td>
    <td id="xdx_980_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABUS15385ThousandMember_fKCop_zkBfpyWfGD4e" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">2.08% to 2.38% (*)</span></td>
    <td id="xdx_980_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABUS15385ThousandMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"><span style="font-family: Georgia, Times, Serif; font-size: 7pt">US$</span></td></tr>
  </table>
<p style="font: 8pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F07_zSMUXA2wOTvc" style="text-align: left; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
  <td id="xdx_F13_zc8HV4hKvUM2" style="text-align: left; padding-left: 10pt; text-indent: -0.01pt; width: 97%">Rates comprising SOFR + contractually defined spread.</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="Show.showAR( this, 'defref_sbs_SummaryOfBorrowingsPaymentScheduleTableTextBlock', window );">Schedule of borrowings payment schedule</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfBorrowingsPaymentScheduleTableTextBlock_pn3n3_zR65SFr2VVyc" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Borrowings and financing (Details 2)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: center"><span id="xdx_8BC_zZYfwYgPYJnl" style="display: none">Schedule of borrowings payment schedule</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center">2023</td><td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center">2024</td><td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center">2025</td><td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="2026">1,082,322</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="2027">1,700,765</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_980_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zP6rOgHx40xk" style="width: 5%; text-align: right" title="2029 to 2044">1,498,157</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="2024">99,270</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="2025">105,476</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="2026">112,071</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="2027">119,068</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_zCjw6nyj9GKa" style="text-align: right" title="2028">126,371</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_zdtIHC9yBkzh" style="text-align: right" title="2029 to 2044">859,889</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="2024">233,867</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="2025">213,586</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="2026">203,726</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="2027">191,168</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_z7sSLeZwK9wh" style="text-align: right" title="2028">72,322</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_z5OMgOGL7F09" style="text-align: right" title="2029 to 2044">221,092</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="2024">181,349</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="2025">181,349</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="2026">181,349</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="2027">181,349</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zLXgfPCaFtr3" style="text-align: right" title="2028">181,349</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zqB6yKngVIUd" style="text-align: right" title="2029 to 2044">1,257,264</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="TOTAL">2,345,358</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">BID INVEST</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="2023">37,340</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="2024">39,550</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="2025">44,300</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="2026">106,390</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="2027">108,728</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zqgeYCHD8Jz4" style="text-align: right" title="2028">143,591</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zqBs0ve3VLqi" style="text-align: right" title="2029 to 2044">411,166</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_z1jUWMrCbxPa" style="text-align: right" title="2024">14,100</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zVqmUS4GX2ti" style="text-align: right" title="2025">38,275</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zQQ48kgx7ZMf" style="text-align: right" title="2026">38,431</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_z4OMaHwThBfc" style="text-align: right" title="2027">38,431</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zmLGM8Y5zXl6" style="text-align: right" title="2028">38,431</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zPSm9bgD70J2" style="text-align: right" title="2029 to 2044">284,417</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsPaymentNet_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zaGnCYEs8Xe5" style="text-align: right" title="TOTAL">466,185</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsPaymentYearThree_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zH1OABA8JfSh" style="text-align: right" title="2023">80,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zNVxlOhNlL77" style="text-align: right" title="2024">80,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_ztOgRLEY3Ajb" style="text-align: right" title="2025">80,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zDPnJ9NWXO77" style="text-align: right" title="2028">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_z3HNIwUVCV4f" style="text-align: right" title="2027">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zjZoYLz8GKuc" style="text-align: right" title="2028">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</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; text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zv98aFsOIPUl" style="border-bottom: Black 1pt solid; text-align: right" title="2024">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zZfJl1sDB8f6" style="border-bottom: Black 1pt solid; text-align: right" title="2025">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zDBEAk3Saihe" style="border-bottom: Black 1pt solid; text-align: right" title="2026">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zPw1TUGxtKB1" style="border-bottom: Black 1pt solid; text-align: right" title="2027">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zTzWx955MtG7" style="border-bottom: Black 1pt solid; text-align: right" title="2028">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zkKWbei3P8Kl" style="border-bottom: Black 1pt solid; text-align: right" title="2029 to 2044">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 28%; font-style: italic; text-align: justify; padding-bottom: 1pt">TOTAL IN LOCAL CURRENCY</td><td style="width: 2%; padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2024">1,786,186</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2025">1,924,270</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2026">1,839,172</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">&#160;</td><td id="xdx_985_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2027">2,453,741</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">&#160;</td><td id="xdx_98B_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zerWBcjwChs5" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2028">1,320,780</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td><td style="width: 2%; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <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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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_z26wJDLZuz5l" style="text-align: right" title="2024">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zyM4bZu6BICj" style="text-align: right" title="2025">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_z8yaj25xrsde" style="text-align: right" title="2026">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zIQSCuqNiVe7" style="text-align: right" title="2027">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zCctbggeC4vf" style="text-align: right" title="2028">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zHARtX9FuFAe" style="text-align: right" title="2029 to 2044">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</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; text-align: left">&#160;</td><td id="xdx_98E_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_z9a1jYmiddV9" style="border-bottom: Black 1pt solid; text-align: right" title="2024">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zCdn4qPs9oK1" style="border-bottom: Black 1pt solid; text-align: right" title="2025">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zQA40wqOiREb" style="border-bottom: Black 1pt solid; text-align: right" title="2026">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_z6obMLHBZJI7" style="border-bottom: Black 1pt solid; text-align: right" title="2027">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zJQs64hMJlSh" style="border-bottom: Black 1pt solid; text-align: right" title="2028">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zSPcLPHV6Gq1" style="border-bottom: Black 1pt solid; text-align: right" title="2029 to 2044">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL">17,487</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-style: italic; text-align: justify; padding-bottom: 1pt">TOTAL IN FOREIGN CURRENCY</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2024">255,137</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2025">265,339</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2026">221,912</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2027">221,912</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zq8PMiBN7Z34" style="border-bottom: Black 1pt solid; text-align: right" title="2028">221,912</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zCdqfVQNVFCc" style="border-bottom: Black 1pt solid; text-align: right" title="2029 to 2044">1,276,959</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL">2,775,758</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-style: italic; text-align: justify; padding-bottom: 1pt">Overall Total</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--BorrowingsPaymentYearThree_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2023">2,245,960</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_ecustom--BorrowingsPaymentYearFour_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2024">2,041,323</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--BorrowingsPaymentYearFive_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2025">2,189,609</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsPaymentYearSix_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2026">2,061,084</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearSeven_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2027">2,675,653</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231_zKpJTxgAR4Ji" style="border-bottom: Black 1pt solid; text-align: right" title="2028">1,542,692</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231_zFe0oPTpMfIe" style="border-bottom: Black 1pt solid; text-align: right" title="2029 to 2044">6,202,350</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingsPaymentNet_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL">18,958,671</td><td style="padding-bottom: 1pt; text-align: left">&#160;</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="Show.showAR( this, 'defref_sbs_SummaryOfChangesInBorrowingsTableTextBlock', window );">Schedule of changes in borrowings</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfChangesInBorrowingsTableTextBlock_pn3n3_zZSrBAvqBq17" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Borrowings and financing (Details 3)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt"><span id="xdx_8BD_zU82rpnz0zGa" style="display: none">Schedule of changes in borrowings</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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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="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zdkzCo5AUc2k" style="text-align: right" title="Borrowings and financing, beginning"><span style="-sec-ix-hidden: xdx2ixbrl4669">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zWKQjRatkfb7" style="text-align: right" title="Addition (lease)"><span style="-sec-ix-hidden: xdx2ixbrl4671">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z2TTwWonwwUc" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl4679">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z0b12lK6lH58" style="text-align: right" title="Interest paid">(24,978</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z2bSdPgCizH7" style="text-align: right" title="Amortization"><span style="-sec-ix-hidden: xdx2ixbrl4683">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--AccruedInterestOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z5isoheddGQe" style="text-align: right" title="Accrued interest"><span style="-sec-ix-hidden: xdx2ixbrl4685">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z6YTofyj5h9k" style="text-align: right" title="Provision for interest and fees - Capitalized">48,507</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z0ogFMad82k6" style="text-align: right" title="Borrowings and financing, ending">774,525</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 3.5pt">BID INVEST 2022</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zojU9qoydnpb" style="text-align: right" title="Addition (lease)"><span style="-sec-ix-hidden: xdx2ixbrl4695">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zOgaJLHQam6g" style="text-align: right" title="Funding">470,000</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zRIhdr0vUTw4" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl4703">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zYjhjUMq28Zf" style="text-align: right" title="Interest paid">(30,698</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zEQx5mUXqOyc" style="text-align: right" title="Amortization"><span style="-sec-ix-hidden: xdx2ixbrl4707">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--AccruedInterestOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zdFlpn844Wwa" style="text-align: right" title="Accrued interest">33,840</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_z9tehaNqAcBh" style="text-align: right" title="Provision for interest and fees - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl4711">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zmRd8PnizJzl" style="text-align: right" title="Expenses with borrowing costs">107</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zwrMC31jl19a" style="text-align: right" title="Borrowings and financing, ending">469,327</td><td style="text-align: left">&#160;</td></tr>
  </table>




<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 52%; text-align: left; padding-left: 3.5pt">Leases (Concession Agreements, Program Contracts and Contract Assets)</td><td style="width: 1%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_980_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_z4OO8kqNWjtj" style="width: 1%; text-align: right" title="Funding"><span style="-sec-ix-hidden: xdx2ixbrl4721">&#8212;</span>&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_984_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zKfU0kWIc6kb" style="width: 1%; text-align: right" title="Borrowing costs"><span style="-sec-ix-hidden: xdx2ixbrl4723">&#8212;</span>&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_989_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zYXEEqxc6AY2" style="width: 1%; text-align: right" title="Monetary variation and exchange rate changes"><span style="-sec-ix-hidden: xdx2ixbrl4725">&#8212;</span>&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zBd41i01n2I5" style="width: 1%; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl4727">&#8212;</span>&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zlso5zcXWC8c" style="width: 1%; text-align: right" title="Provision for interest and fees - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl4735">&#8212;</span>&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zJ9ZEipRrTx9" style="width: 1%; text-align: right" title="Expenses with borrowing costs"><span style="-sec-ix-hidden: xdx2ixbrl4737">&#8212;</span>&#160;&#160;</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_z30IDGUmPmh" style="width: 1%; text-align: right" title="Borrowings and financing, ending">357,844</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CashOutflowForLeases_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Addition (lease)">42,182</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zDTZkbsCTYv3" style="text-align: right" title="Funding"><span style="-sec-ix-hidden: xdx2ixbrl4745">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zjG63CsEw1l6" style="text-align: right" title="Borrowing costs"><span style="-sec-ix-hidden: xdx2ixbrl4747">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zyGjrYsyCVC6" style="text-align: right" title="Monetary variation and exchange rate changes"><span style="-sec-ix-hidden: xdx2ixbrl4749">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zPoUPdqmGvrf" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl4751">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_z9AOH3N7Xrtd" style="text-align: right" title="Interest paid">(17,659</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zFK1eXzLlaL9" style="text-align: right" title="Amortization">(84,437</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Accrued interest">35,319</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zMoaTsJDEQ0d" style="text-align: right" title="Provision for interest and fees - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl4759">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zsf1HgFWFdJd" style="text-align: right" title="Expenses with borrowing costs"><span style="-sec-ix-hidden: xdx2ixbrl4761">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_ztXxz6NKMSU6" style="text-align: right" title="Borrowings and financing, ending">101,374</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 3.5pt">Other</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zuDYYt2ZULEc" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning">14,094</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zaJJLXfS81Vh" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"><span style="-sec-ix-hidden: xdx2ixbrl4767">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingFunding_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Funding">3,654</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--BorrowingFundingCosts_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"><span style="-sec-ix-hidden: xdx2ixbrl4771">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_z9fUYQmvtuad" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes">56</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zpeSFnw8VJEj" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized">2</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zM43olYTxvsj" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid">(789</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zaRQZJtglPK6" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization">(5,669</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">748</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized">34</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zHl3kILTWbZ9" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"><span style="-sec-ix-hidden: xdx2ixbrl4785">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zELopaWVaxSc" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending">12,130</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 7pt; font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">TOTAL IN LOCAL CURRENCY</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--CashOutflowForLeases_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)">42,182</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--BorrowingFunding_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Funding">2,553,091</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingFundingCosts_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs">(17,627</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes">190,202</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zUnwfAjju0Pd" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized">10,250</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_ze9GFt2HB6X9" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid">(1,454,009</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zM3uzY5VOoJf" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization">(1,232,434</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">1,044,453</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</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="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98C_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Monetary variation and exchange rate changes">(301,716</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_989_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231_zdhVKSd6ecBd" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortization">(1,536,724</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  </table>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Funding">207,136</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zddoyhoHy1p8" style="text-align: right" title="Monetary variation and exchange rate changes"><span style="-sec-ix-hidden: xdx2ixbrl5013">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zZ7yyZ5H3zZk" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl5015">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_z2sDVkXehM3h" style="text-align: right" title="Interest paid">(88,084</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zjCoHkze4jC" style="text-align: right" title="Amortization">(186,179</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Accrued interest">51,122</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized">37,688</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zjktWRl7sdo6" style="text-align: right" title="Addition (lease)"><span style="-sec-ix-hidden: xdx2ixbrl5031">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zvel1TodKH86" style="text-align: right" title="Funding"><span style="-sec-ix-hidden: xdx2ixbrl5033">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--BorrowingFundingCosts_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zOsfuRjSF0t2" style="text-align: right" title="Borrowing costs"><span style="-sec-ix-hidden: xdx2ixbrl5035">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zuWIfdmmEbi2" style="text-align: right" title="Monetary variation and exchange rate changes"><span style="-sec-ix-hidden: xdx2ixbrl5037">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zrf4nEilg2pl" style="text-align: right" title="Amortization">(181,349</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="Accrued interest">63,964</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized">73,506</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_z7UfJf7Y9IAj" style="text-align: right" title="Borrowings and financing, ending">2,589,442</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 8pt; text-align: left; padding-left: 3.5pt">BID INVEST</td><td>&#160;</td>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
<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="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_z6xSqFQJqTjk" style="width: 1%; text-align: right" title="Borrowings and financing, ending">397,311</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 8pt; text-align: left; padding-left: 3.5pt">&#160;Leases (Others)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--CashOutflowForLeases_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Addition (lease)">140,187</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zgg2ghLl0ckh" style="text-align: right" title="Funding"><span style="-sec-ix-hidden: xdx2ixbrl5105">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingFundingCosts_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zvKhlO7k9XYc" style="text-align: right" title="Borrowing costs"><span style="-sec-ix-hidden: xdx2ixbrl5107">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zqbbuODsL5v9" style="text-align: right" title="Monetary variation and exchange rate changes"><span style="-sec-ix-hidden: xdx2ixbrl5109">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zq3MhdCpreza" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl5111">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_z8tGgQkur5c7" style="text-align: right" title="Interest paid">(15,782</td><td style="text-align: left">)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Accrued interest">31,701</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zpZYwCf4Twr3" style="text-align: right" title="Provision for interest and fees - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl5119">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zRcc3fkMKeM3" style="text-align: right" title="Expenses with borrowing costs"><span style="-sec-ix-hidden: xdx2ixbrl5121">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zLRBg6lL5Fkh" style="text-align: right" title="Borrowings and financing, ending">125,969</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zu7NZlsd46N9" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning">15,197</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zr9TmEQV1i0j" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"><span style="-sec-ix-hidden: xdx2ixbrl5127">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Funding">2,921</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--BorrowingFundingCosts_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zeKtnKyopv45" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs">(32</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="font-size: 12pt; padding-left: 3.5pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zR5G8k3VoHK8" style="text-align: right" title="Addition (lease)"><span style="-sec-ix-hidden: xdx2ixbrl5175">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Monetary variation and exchange rate changes">22,979</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_z03y6PSviXd2" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl5183">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zcHJBoJ5tYF3" style="text-align: right" title="Interest paid">(8,488</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zn80nWdyFZDd" style="text-align: right" title="Amortization">(53,197</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Accrued interest">7,936</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized"><span style="-sec-ix-hidden: xdx2ixbrl5191">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs">197</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zhQDz2zA4jgb" style="text-align: right" title="Borrowings and financing, ending">387,837</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zAEv3Ln2vvW3" style="text-align: right" title="Addition (lease)"><span style="-sec-ix-hidden: xdx2ixbrl5199">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zU9BLarj2Afk" style="text-align: right" title="Funding"><span style="-sec-ix-hidden: xdx2ixbrl5201">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</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="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zHHXBdR7revi" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"><span style="-sec-ix-hidden: xdx2ixbrl5249">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zDA7HbW3zDl4" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization">(40,607</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">1,753</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized">777</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zusl5vhjKkcc" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending">85,548</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt">TOTAL IN FOREIGN CURRENCY</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zX7xBum7K0Sh" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"><span style="-sec-ix-hidden: xdx2ixbrl5271">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Funding">143,088</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs">(11,073</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes">(48,522</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--InterestCostsCapitalised_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized">10,198</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zn8sFiXm6ycj" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid">(56,858</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zXFYhCxNuMof" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization">(342,959</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">46,793</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized">6,579</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs">1,045</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_z8XLOjOslP8g" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending">3,296,153</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--CashOutflowForLeases_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Addition (lease)">140,187</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<p style="font: 10pt Georgia, Times, Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
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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: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <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 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zXGP3jLgRyjl" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">651</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zVPhh7xrGL0d" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized">31</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zhrUftWxIKD9" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending">15,197</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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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: rgb(213,234,234)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zpbYkiaWZAh4" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs">643</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--ForeignLocalCurrencyTranslations_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zN1giquhb1J2" style="border-bottom: Black 1pt solid; text-align: right" title="Foreignlocal currency translation">(2,807,371</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zwJpV1w7fiyd" style="border-bottom: Black 1pt solid; text-align: right" title="Funding">92,971</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zufsbBX6QQw4" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs">(8,933</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zW4VBql6S6Cb" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes">2,180,240</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--InterestCostsCapitalised_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zVwLj3z6iSK9" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized">67,304</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zIb4nfruABTf" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid">(207,543</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zYO6fnK4DPGk" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization">(2,325,059</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zfW3HxGzqJB5" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest">153,105</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_z7tWlbMWOtde" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized">42,157</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_z2RcPH1h7Cy9" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs">2,193</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zB1G07DKmn9" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending">3,547,862</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231_zNuxXCK0iAQb" style="border-bottom: Black 2.5pt double; text-align: right" title="Expenses with borrowing costs">13,176</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231_zPd0lDPKoZV" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings and financing, ending">17,258,624</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_SummaryOfFundingTableTextBlock', window );">Schedule of funding</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfFundingTableTextBlock_pn3n3_zU2ZbMLsM9Yi" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Borrowings and financing (Details 4)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 110%"><span id="xdx_8BD_ztYmFCaf0sYb" style="display: none">Schedule of funding</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%">&#160;</td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 110%">&#160;</td>
    <td style="width: 22%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: center">Value</p></td>
    <td style="width: 22%; padding-right: 5.4pt; padding-left: 5.4pt">
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    <td style="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: center">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%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%">Series 1</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%">R$ <span id="xdx_906_ecustom--RaisedFunds_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesOneMember_pn3p0" title="Amount">500,000</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"><span id="xdx_906_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesOneMember" title="Maturity">03/2027</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"><span id="xdx_902_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesOneMember" title="Remuneration">CDI + 1.30 p.a.</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%">Series 2</span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%">R$ <span id="xdx_90C_ecustom--RaisedFunds_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesTwoMember_pn3p0" title="Amount">500,000</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"><span id="xdx_908_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesTwoMember" title="Maturity">03/2029</span></span></td>
    <td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"><span id="xdx_908_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesTwoMember" title="Remuneration">CDI + 1.58 p.a.</span></span></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="Show.showAR( this, 'defref_sbs_SummaryOfRestrictiveCovenantsRatiosTableTextBlock', window );">Schedule of restrictive covenants ratios</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfRestrictiveCovenantsRatiosTableTextBlock_pn3n3_zblu2q9k8vZ5" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Borrowings and financing (Details 5)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"><span id="xdx_8B5_zvXNqVzuTLb2" style="display: none">Schedule of restrictive covenants ratios</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="width: 65%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center">&#160;</td>
    <td style="width: 35%; padding-right: 5.4pt; padding-left: 5.4pt">
    <p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0; text-align: center"><b>Covenants </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"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Adjusted EBITDA / Adjusted Financial Expenses</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_909_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--AdjustedEBITDAAdjustedFinancialExpensesMember" title="Restrictive ratios">Equal to or higher than 2.80</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">EBITDA / Financial Expenses Paid</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_90F_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--AdjustedNetDebtAdjustedEBITDAMember" title="Restrictive ratios">Equal to or higher than 2.35</span></span></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"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Adjusted Net Debt / Adjusted EBITDA</span></td>
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_904_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--AdjustedTotalDebtAdjustedEBITDAMember" title="Restrictive ratios">Equal to or lower than 3.80</span></span></td></tr>
  </table>



<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="width: 65%; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Net Debt / Adjusted EBITDA</span></td>
    <td style="width: 35%; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"><span id="xdx_90A_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--OtherOnerousDebtAdjustedEBITDAMember" title="Restrictive ratios">Equal to or lower than 3.50</span></span></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"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Total Adjusted Debt / Adjusted EBITDA</span></td>
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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)">
    <td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt">Adjusted Current Ratio</span></td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td colspan="2" style="padding-top: 6pt; padding-bottom: 1pt; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%">(1) The contractual definition of &#8220;Other Onerous Debts&#8221; corresponds to the sum of pension plan obligations and healthcare plan, installment payments of tax debts, and installments payments of debts with the electricity supplier.</span></td></tr>
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<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="Show.showAR( this, 'defref_sbs_SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock', window );">Schedule of borrowings and financing - Credit Limits</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock_pn3n3_zPDwwfgcRDmi" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Borrowings and financing (Details 6)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt"><span id="xdx_8BE_zAoR1RF2c7th" style="display: none">Schedule of borrowings and financing - Credit Limits</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-weight: bold">Agent</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 3.5pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%">(in millions of reais (*)</span></td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 70%; text-align: left; padding-left: 3.5pt">Brazilian Federal Savings Bank</td><td style="width: 10%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_980_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrazilianFederalSavingsBankMember_fKCop_zUqK20aaCup3" style="width: 18%; text-align: right" title="Borrowings and financing - credit limits">1,079</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt">Brazilian Development Bank &#8211; BNDES</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrazilianDevelopmentsBankBNDESMember_fKCop_zEu6G7w4Kbmj" style="text-align: right" title="Borrowings and financing - credit limits">255</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 3.5pt">Inter-American Development Bank &#8211; BID</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt">International Bank for Reconstruction and Development - IBRD</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InternationalBankForReconstructionAndDevelopmenstMember_fKCop_zyuYqloRlP96" style="text-align: right" title="Borrowings and financing - credit limits">1,259</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 3.5pt">Other</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--Others1Member_fKCop_zyrD7wsLAUg2" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing - credit limits">18</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; padding-bottom: 2.5pt; padding-left: 3.5pt">TOTAL</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_989_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231_fKCop_zAjfgHuNDvod" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings and financing - credit limits">3,789</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F08_zRMJMufq8tK4" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
  <td id="xdx_F1E_zlTf81xQlY65" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">Brazilian Central Bank&#8217;s exchange sell rate as of December 30, 2022 (US$&#160;1.00 = R$ 5.2177; &#165;&#160;1.00 = R$ 0.03957).</td></tr>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187216960">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Deferred taxes and contributions (Tables)<br></strong></div></th>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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    <td style="text-align: justify; padding-left: 2.85pt">Temporary difference on concession of intangible asset</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zWljBD43xcYd" style="text-align: right" title="Total deferred tax liabilities">(109,271</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zS2jfJ5I6fr6" style="text-align: right" title="Total deferred tax liabilities">(43,323</td><td style="text-align: left">)</td><td>&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zTAXf28DnDU" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax liabilities">(14,556</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231_zIKgDsRKY0lh" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax liabilities">(1,308,537</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
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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: 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)">
    <td style="text-align: justify">to be realized within 12 months</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedAfter1YearMember_zcAxDgiIv7q" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities">(1,264,557</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 1pt">Total deferred tax liabilities</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231_z8ZLmlasq8Hb" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities">(1,296,334</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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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="Show.showAR( this, 'defref_sbs_SummaryOfChangesInDeferredTaxesTableTextBlock', window );">Schedule of changes</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfChangesInDeferredTaxesTableTextBlock_pn3n3_zhGczQO7dUNa" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Deferred taxes and contributions (Details 2)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt"><span id="xdx_8BD_z9FrQtSrHAJ8" style="display: none">Schedule of changes</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-weight: bold">Deferred income tax assets</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 46%; padding-left: 2.85pt">Provisions</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_ziN6SlSbz2Kk" style="width: 11%; text-align: right" title="Deferred income tax assets, beginning">503,374</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_ecustom--DeferredTaxAssetChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zNItCNJ4vslb" style="width: 11%; text-align: right" title="Deferred tax asset, changes">57,030</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zZGbkNZ2ALCj" style="width: 11%; text-align: right" title="Deferred income tax assets, ending">560,404</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Pension obligations - G1</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--DeferredTaxAssetChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zwnyYOdVFy37" style="text-align: right" title="Deferred tax asset, changes">(8,971</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zQUbqzCV38fb" style="text-align: right" title="Deferred income tax assets, ending">141,606</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zYPDgaTjLXt4" style="text-align: right" title="Deferred income tax assets, beginning">47,589</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--DeferredTaxAssetChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zVWIdQV3oNj4" style="text-align: right" title="Deferred tax asset, changes">(1,501</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zvA3RuH3xNz5" style="text-align: right" title="Deferred income tax assets, ending">46,088</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Credit losses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zCW5DfWPg7Yb" style="text-align: right" title="Deferred income tax assets, beginning">183,963</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--DeferredTaxAssetChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_z6OyoZ9cOJT2" style="text-align: right" title="Deferred tax asset, changes">15,400</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zC8GPXALvX2" style="text-align: right" title="Deferred income tax assets, ending">199,363</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 2.85pt">Other</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zmogrBrDq0Gi" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, beginning">127,092</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--DeferredTaxAssetChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zbQvAlpuHrtc" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes">44,706</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zAPmzWs3oAf6" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending">171,798</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">Total</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20220101__20221231_zQvmzWbCeNIl" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, beginning">1,012,595</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--DeferredTaxAssetChanges_c20220101__20221231_zOz5yhzBWSzk" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes">106,664</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20220101__20221231_zSi1ub6vWAS1" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending">1,119,259</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-left: 5.4pt">Deferred income tax liabilities</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Temporary difference on concession of intangible asset</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zENrGU5FIWDa" style="text-align: right" title="Deferred income tax liabilities, beginning">(368,235</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zs9p8U06GeH6" style="text-align: right" title="Deferred tax liabilities, changes">14,418</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zy7N4cgzfutd" style="text-align: right" title="Deferred income tax liabilities, ending">(353,817</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Capitalization of borrowing costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zCuUplDUJHx2" style="text-align: right" title="Deferred income tax liabilities, beginning">(404,931</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_z4tdqX50NERb" style="text-align: right" title="Deferred tax liabilities, changes">(52,738</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_z1Ig5iVnto33" style="text-align: right" title="Deferred income tax liabilities, ending">(457,669</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Profit on supply to governmental entities</td><td>&#160;</td>
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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: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">Total</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231_zsXLlmEAkmkd" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes">(12,203</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231_zZW53Dk93E88" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending">(1,308,537</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>








<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-weight: bold">Deferred income tax assets</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zhkG4KRK0g8h" style="width: 11%; text-align: right" title="Deferred income tax assets, beginning">436,445</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98D_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zCbiyb2iVFC7" style="width: 11%; text-align: right" title="Deferred tax asset, changes">66,929</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Pension obligations - G1</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zoSEH7Vu29La" style="text-align: right" title="Deferred income tax assets, beginning">154,498</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_z9jXefxt2ll8" style="text-align: right" title="Deferred tax asset, changes">(3,921</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zAM9lK6QwRMc" style="text-align: right" title="Deferred income tax assets, ending">150,577</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zym89KAkm2Z" style="text-align: right" title="Deferred income tax assets, beginning">50,142</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zuaFIE0zSSf5" style="text-align: right" title="Deferred tax asset, changes">(2,553</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zRwolM3CqwW2" style="text-align: right" title="Deferred income tax assets, ending">47,589</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zDZfHrZcvVy9" style="text-align: right" title="Deferred income tax assets, beginning">155,719</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zxztVJEYiIRk" style="text-align: right" title="Deferred tax asset, changes">28,244</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zOk5v7Om8LGi" style="text-align: right" title="Deferred income tax assets, ending">183,963</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zfL5mUkwP1D1" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes">(7,840</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zMdYnUxtZiXd" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending">127,092</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231_zXryC6ZZdUzh" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending">1,012,595</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zVkvvSk1htN8" style="text-align: right" title="Deferred income tax liabilities, beginning">(388,675</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_znVBx8XxeCFh" style="text-align: right" title="Deferred tax liabilities, changes">20,440</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zkGW84PHjx3h" style="text-align: right" title="Deferred income tax liabilities, ending">(368,235</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zI8Bp2WMEb89" style="text-align: right" title="Deferred income tax liabilities, beginning">(390,211</td><td style="text-align: left">)</td><td>&#160;</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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  <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 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zOOXcppbbOra" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes">4,675</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zI2VNSpIyJgg" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending">(14,556</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">Total</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231_zWyn9mzrmv9" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes">(43,882</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zQPvV7oxnOu1" style="width: 11%; text-align: right" title="Deferred income tax assets, beginning">366,673</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_984_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zUIimEwOCw55" style="width: 11%; text-align: right" title="Deferred tax asset, changes">69,772</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Pension obligations - G1</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zaoqjb4Ntg9d" style="text-align: right" title="Deferred income tax assets, beginning">157,998</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zjBmGPC8CJxf" style="text-align: right" title="Deferred tax asset, changes">(3,500</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_z0qyKBCKsDjk" style="text-align: right" title="Deferred income tax assets, ending">154,498</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Donations of underlying asset on concession agreements</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zEJcI4XIzDD2" style="text-align: right" title="Deferred income tax assets, beginning">51,818</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zXdXmEJiP1L5" style="text-align: right" title="Deferred tax asset, changes">(1,676</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_z1Jw8EVVoPDg" style="text-align: right" title="Deferred income tax assets, ending">50,142</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Credit losses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zjzQiJPqROwk" style="text-align: right" title="Deferred income tax assets, beginning">145,622</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zRQb0sMmneqb" style="text-align: right" title="Deferred tax asset, changes">10,097</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zLcBDFB1Vzi6" style="text-align: right" title="Deferred income tax assets, ending">155,719</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zmNhHCF7v4si" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, beginning">183,147</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zuRbBSPxlAIj" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes">(48,215</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zxSu4XSM7NPj" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending">134,932</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--DeferredTaxAssetChanges_c20200101__20201231_zYBYOQNLIjkk" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes">26,478</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231_zDznUjMDdASk" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending">931,736</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; text-align: left; padding-left: 5.4pt">Deferred income tax liabilities</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Temporary difference on concession of intangible asset</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zNybKu7izLq6" style="text-align: right" title="Deferred income tax liabilities, beginning">(408,732</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zmA36sXiOtB2" style="text-align: right" title="Deferred tax liabilities, changes">20,057</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_z5FgeresAlxa" style="text-align: right" title="Deferred income tax liabilities, ending">(388,675</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_z5046r2wSzN5" style="text-align: right" title="Deferred income tax liabilities, beginning">(409,236</td><td style="text-align: left">)</td><td>&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zoVt0q3mZou2" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes">(7,855</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zDGq5jgjaIB7" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending">(19,231</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231_z8K0VORnwA4g" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes">86,802</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iS_c20200101__20201231_zu99eAOYbGle" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities) net, beginning">(433,996</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_986_ecustom--DeferredTaxAssetsNetChanges_c20200101__20201231_z94BIuaTbTS1" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets, net, changes">113,280</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td id="xdx_493_20220101__20221231_z16ABOVjtHP9" style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td id="xdx_491_20210101__20211231_zuhwQic0eWGf" style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2020</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr id="xdx_40C_eifrs-full--DeferredTaxLiabilityAsset_iS_pn3n3_zqz6HqtjCzna" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 46%; text-align: left; padding-left: 5.4pt">Opening balance</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right">(283,739</td><td style="width: 1%; text-align: left">)</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right">(320,716</td><td style="width: 1%; text-align: left">)</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right">(433,996</td><td style="width: 1%; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_i_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 5.4pt">&#160;- corresponding entry to the income statement</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">78,751</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">97,269</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">108,037</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_ecustom--DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity_i_pn3n3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">&#160;- corresponding entry to valuation adjustments to equity (Note 22)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">15,710</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">(60,292</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">5,243</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eifrs-full--IncreaseDecreaseInDeferredTaxLiabilityAsset_i_pn3n3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Total net change</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">36,977</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  <tr id="xdx_404_eifrs-full--DeferredTaxLiabilityAsset_iE_pn3n3_zQFzC3jxqaq1" style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 5.4pt">Closing balance</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">(283,739</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(320,716</td><td style="text-align: left">)</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="Show.showAR( this, 'defref_sbs_SummaryOfReconciliationOfEffectiveTaxRateTableTextBlock', window );">Reconciliation of the effective tax rate</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfReconciliationOfEffectiveTaxRateTableTextBlock_pn3n3_zWMpPLNeQWDb" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Deferred taxes and contributions (Details 3)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt"><span id="xdx_8BB_ziaxhKAxUA6l" style="display: none">Reconciliation of the effective tax rate</span></td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_490_20210101__20211231_zeV3oQmf2Pme" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_495_20200101__20201231_zcsJ5kZmvjT7" style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 11pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2021</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">December 31, 2020</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td></tr>
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    <td style="width: 46%; text-align: justify; padding-left: 2.85pt">Profit before income taxes</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right">4,272,750</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 11%; text-align: right">1,326,002</td><td style="width: 1%; text-align: left">&#160;</td></tr>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

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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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    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--ProvisionsNet_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Total">640,298</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt">Environmental claims (vi)</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.5pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td>Current</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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  </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="Show.showAR( this, 'defref_sbs_SummaryOfChangesInProvisionsTableTextBlock', window );">Schedule of changes in provisions</a></td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zjz8uFFaRvmd" style="text-align: right" title="Use of the accrual">(9,248</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zqnG2iFW4mll" style="text-align: right" title="Amounts not used (reversal)">(23,084</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_z9H1ySFXER9c" style="text-align: right" title="Provisions, ending">99,462</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Tax claims (iv)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment">7,837</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z8ewlODar9l9" style="text-align: right" title="Use of the accrual">(1,568</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z9COauGXJ4rl" style="text-align: right" title="Amounts not used (reversal)">(2,462</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zJFCAuBUxTR8" style="text-align: right" title="Provisions, ending">79,532</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 5.4pt">Labor claims (v)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_z6nMliTnnbq9" style="text-align: right" title="Provisions, beginning">349,962</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zNc5nCAVM0p1" style="text-align: right" title="Additional provisions">307,352</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment">131,139</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zXg7g6hOCqnj" style="text-align: right" title="Use of the accrual">(76,884</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_z4YwTICSAoHa" style="text-align: right" title="Amounts not used (reversal)">(57,292</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zVXAxLRiPSFb" style="text-align: right" title="Provisions, ending">654,277</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Environmental claims (vi)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zieMeDDOf5Mh" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, beginning">331,326</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zsFx2KWifsj8" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions">38,632</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment">48,511</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zOaLFiN6qsF1" style="border-bottom: Black 1pt solid; text-align: right" title="Use of the accrual">(300</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_z6ATB8mIC4Cf" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts not used (reversal)">(11,297</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zDq77jZrmegi" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending">406,872</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt">Subtotal</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zLFIvxriBbs5" style="text-align: right" title="Provisions, beginning">1,480,510</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zGj7AzlgAyJ7" style="text-align: right" title="Additional provisions">477,424</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment">279,445</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zgoGvXmcQPvb" style="text-align: right" title="Use of the accrual">(426,684</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zPc5eGGOIdd7" style="text-align: right" title="Amounts not used (reversal)">(162,449</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_z2WJpCcAwmQd" style="text-align: right" title="Provisions, ending">1,648,246</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Escrow deposits</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zzpnt9AOGYce" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, beginning">(32,017</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zrY3AZSKHLf9" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions">(55,546</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment">(4,779</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_ecustom--ProvisionUsedOtherProvision_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zGUTx5V2vDQ4" style="border-bottom: Black 1pt solid; text-align: right" title="Use of the accrual">13,832</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--UnusedProvisionReversedOtherProvision_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zymNimwuAbS9" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts not used (reversal)">41,048</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zN4aB0nap6Gf" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending">(37,462</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98C_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231_zBT9OwGpR56c" style="border-bottom: Black 2.5pt double; text-align: right" title="Additional provisions">421,878</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Interest and inflation adjustment">274,666</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 28.35pt"><b>&#160;</b></p>








<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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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="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zywWiPKUHN6b" style="text-align: right" title="Use of the accrual">(10,056</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zRvAEI4vcNXh" style="text-align: right" title="Amounts not used (reversal)">(8,753</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zyf1qLNrggxa" style="text-align: right" title="Provisions, ending">95,601</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Tax claims (iv)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z5WKNuYxISDc" style="text-align: right" title="Additional provisions">8,630</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment">8,054</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zgrOLNBFi2ga" style="text-align: right" title="Use of the accrual">(15,133</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zdaruPt9cSEa" style="text-align: right" title="Amounts not used (reversal)">(3,720</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z35VjD8hlLW8" style="text-align: right" title="Provisions, ending">57,509</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 5.4pt">Labor claims (v)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zutnsh9MRsAh" style="text-align: right" title="Provisions, beginning">316,880</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zXNMLbqtkfh9" style="text-align: right" title="Additional provisions">100,245</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment">36,373</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zbLsIUziDXN9" style="text-align: right" title="Use of the accrual">(66,220</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zCNGK1CnU6hf" style="text-align: right" title="Amounts not used (reversal)">(37,316</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zzF5dadF02N2" style="text-align: right" title="Provisions, ending">349,962</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Environmental claims (vi)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zWrX3kSQFfOa" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, beginning">249,582</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zVRibbNuCZM1" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions">40,477</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment">50,957</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zHUDGnDfL8B4" style="border-bottom: Black 1pt solid; text-align: right" title="Use of the accrual">(33</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zi6wWIwip2Da" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts not used (reversal)">(9,657</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zkb5q6uIpGr" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending">331,326</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt">Subtotal</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zh7rJfhWDFp9" style="text-align: right" title="Provisions, beginning">1,283,662</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zkbvYi8xOJfh" style="text-align: right" title="Additional provisions">289,960</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment">228,707</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_z5qi1uyejgsl" style="text-align: right" title="Use of the accrual">(193,652</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zKxLlOPIY8Oi" style="text-align: right" title="Amounts not used (reversal)">(128,167</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zuAxtA77Jcri" style="text-align: right" title="Provisions, ending">1,480,510</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zSxCZYrnPBi3" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, beginning">(31,360</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zftnKmQHgd48" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions">(39,586</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment">(11,852</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--ProvisionUsedOtherProvision_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zWemDFrEflnk" style="border-bottom: Black 1pt solid; text-align: right" title="Use of the accrual">48,805</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--UnusedProvisionReversedOtherProvision_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zR8gOcnoXMLl" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts not used (reversal)">1,976</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zMmlpFYy12kf" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending">(32,017</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">Total</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"><b>&#160;</b></p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</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="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_ziUPvaWlgiI" style="text-align: right" title="Use of the accrual">(68,801</td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment">11,109</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_z9YmJfCl4N1d" style="text-align: right" title="Use of the accrual">(23,009</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zfhnXXKbofhh" style="text-align: right" title="Amounts not used (reversal)">(11,871</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zatYRA1GgGY9" style="text-align: right" title="Provisions, ending">86,083</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_980_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zfWsLcqWuRXl" style="text-align: right" title="Additional provisions">4,333</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment">2,737</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zvsKXsXfDD3f" style="text-align: right" title="Use of the accrual">(1,875</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z7XnR49LNUjf" style="text-align: right" title="Amounts not used (reversal)">(4,660</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zlGFYCpWAY59" style="text-align: right" title="Provisions, ending">59,678</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 5.4pt">Labor claims (v)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_z5sCMPtSMEGb" style="text-align: right" title="Provisions, beginning">325,129</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zkGD1r0Detcc" style="text-align: right" title="Additional provisions">61,782</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment">35,541</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zf2E61o4zpSh" style="text-align: right" title="Use of the accrual">(61,039</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zB30Lw3tsYda" style="text-align: right" title="Amounts not used (reversal)">(44,533</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zqqciWYG8I16" style="text-align: right" title="Provisions, ending">316,880</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_z0HE0xp9IQyk" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, beginning">192,950</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zjNgPzWWIJKk" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions">35,392</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment">27,718</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#8212;&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zxOxwLVWWrwh" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts not used (reversal)">(6,478</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zeiwcKbefUnc" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending">249,582</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment">298,002</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zV6GT7bdRXY2" style="text-align: right" title="Use of the accrual">(233,364</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_z7QMHxW0ciza" style="text-align: right" title="Amounts not used (reversal)">(142,909</td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zJXuhqdtgXHk" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions">(12,907</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock', window );">Lawsuits deemed as contingent liabilities</a></td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
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    <td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907196562752">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Labor and social obligations (Tables)<br></strong></div></th>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187996544">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Pension plan obligations (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PensionPlanObligationsAbstract', window );"><strong>Pension Plan Obligations</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="Show.showAR( this, 'defref_sbs_SummaryOfPensionPlanBenefitsTableTextBlock', window );">Schedule of pension plan benefits</a></td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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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="Show.showAR( this, 'defref_sbs_SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock', window );">Schedule of reconciliation of defined benefit obligations</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock_pn3n3_zRSOSLgywAK2" style="font: 7.5pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 1)">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
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    <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td></tr>
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    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zZRxn5GsrxRl" style="width: 6%; text-align: right" title="Defined benefit obligation, beginning">(2,764,027</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z4RDygL039P2" style="text-align: right" title="Current service cost"><span style="-sec-ix-hidden: xdx2ixbrl6709">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zNhgPPQrDB1d" style="text-align: right" title="Current service cost"><span style="-sec-ix-hidden: xdx2ixbrl6715">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</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="text-align: left">&#160;</td><td id="xdx_985_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income">414,823</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income">330,337</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20210101__20211231_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income">745,160</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Benefits paid">358,000</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Defined benefit obligation, end of the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zyU8NlXy5tPl" style="text-align: right" title="Defined benefit obligation, ending">(2,715,388</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zbueJcBKCrKi" style="text-align: right" title="Defined benefit obligation, ending">(2,002,075</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20220101__20221231_zLGpxTCuMkic" style="text-align: right" title="Defined benefit obligation, ending">(4,717,463</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zMyaqcuq9K37" style="text-align: right" title="Defined benefit obligation, ending">(2,764,027</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z253Oc0UjdE2" style="text-align: right" title="Defined benefit obligation, ending">(2,192,062</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20210101__20211231_zdTWMUckF2ri" style="text-align: right" title="Defined benefit obligation, ending">(4,956,089</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Plan&#8217;s assets</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">Fair value of the plan&#8217;s assets, beginning of the year</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zdY9Dy6NqJci" style="text-align: right" title="Fair value of the plan's assets, beginning">2,634,427</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zKpCjg4TVGxa" style="text-align: right" title="Fair value of the plan's assets, beginning"><span style="-sec-ix-hidden: xdx2ixbrl6769">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20220101__20221231_zy6iSimuEx94" style="text-align: right" title="Fair value of the plan's assets, beginning">2,634,427</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_za5TgtP2LiHg" style="text-align: right" title="Fair value of the plan's assets, beginning">2,793,927</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zi6pxaOScErf" style="text-align: right" title="Fair value of the plan's assets, beginning"><span style="-sec-ix-hidden: xdx2ixbrl6775">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20210101__20211231_zwQENLzRuIo9" style="text-align: right" title="Fair value of the plan's assets, beginning">2,793,927</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">Expected return of the plan&#8217;s assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z72tv02dGvJc" style="text-align: right" title="Expected return on the plan assets">221,079</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zYQXX1HXqC6d" style="text-align: right" title="Expected return on the plan assets"><span style="-sec-ix-hidden: xdx2ixbrl6781">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20220101__20221231_zVZntYwuioG3" style="text-align: right" title="Expected return on the plan assets">221,079</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zbCV3UwXy91j" style="text-align: right" title="Expected return on the plan assets">184,687</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zqNuwuLtXuVg" style="text-align: right" title="Expected return on the plan assets"><span style="-sec-ix-hidden: xdx2ixbrl6787">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20210101__20211231_zmMHs4rWhScj" style="text-align: right" title="Expected return on the plan assets">184,687</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left">Company&#8217;s contributions</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Expected Company's contributions">39,377</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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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)">
    <td style="text-align: left">Benefits paid</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z9BOejnx4xue" style="text-align: right" title="Benefits paid"><span style="-sec-ix-hidden: xdx2ixbrl6823">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt">Actuarial gains/(losses) recorded as other comprehensive income</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)">(172,833</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zK3R3M3nQaoh" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)"><span style="-sec-ix-hidden: xdx2ixbrl6829">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)">(172,833</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)">(237,492</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zAB9CHMm6Ox2" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)"><span style="-sec-ix-hidden: xdx2ixbrl6835">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)">(237,492</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 1pt">Fair value of the plan&#8217;s assets, end of the year</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zq8Wlw4ABEL1" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending">2,567,272</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zWBci0kpn1N" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending"><span style="-sec-ix-hidden: xdx2ixbrl6841">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20220101__20221231_zZvuIfn8EMb7" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending">2,567,272</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zGJF0q4oXp75" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending">2,634,427</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zgBjO9qE31Gb" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending"><span style="-sec-ix-hidden: xdx2ixbrl6847">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20210101__20211231_z2TRE4IQ3Hm7" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending">2,634,427</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total pension plan obligations (deficit)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--SurplusDeficitInPlan_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="(Deficit)/Surplus">(148,116</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--SurplusDeficitInPlan_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="(Deficit)/Surplus">(2,002,075</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--SurplusDeficitInPlan_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="(Deficit)/Surplus">(2,150,191</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--SurplusDeficitInPlan_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="(Deficit)/Surplus">(129,600</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--SurplusDeficitInPlan_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="(Deficit)/Surplus">(2,192,062</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
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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="Show.showAR( this, 'defref_sbs_SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock', window );">Schedule of (gains)/losses, due to changes in assumptions</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock_pn3n3_zFAjAEuuDhF6" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 2)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt"><span id="xdx_8B1_z5wi1jEDy2E" style="display: none">Schedule of (gains)/losses, due to changes in assumptions</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td colspan="3" style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: center">&#160;</td><td style="font-size: 12pt">&#160;</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; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zRCXtvoILlqi" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl6886">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zxV3uaOEJg9d" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl6892">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_988_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income">(80,059</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"><span style="-sec-ix-hidden: xdx2ixbrl6898">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)">161,766</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="text-align: right" title="Total gains/(losses)">115,559</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)">177,331</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)">330,337</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="text-align: right" title="Total gains/(losses)">507,668</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)">521,331</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20200101__20201231_pn3n3" style="text-align: right" title="Total gains/(losses)">505,909</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan">15,710</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pdn3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"><span style="-sec-ix-hidden: xdx2ixbrl6922">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan">(60,292</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"><span style="-sec-ix-hidden: xdx2ixbrl6928">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan">(60,292</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan">5,243</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"><span style="-sec-ix-hidden: xdx2ixbrl6934">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan">5,243</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 3.5pt">Equity valuation adjustments</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity">(30,497</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity">161,766</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity">131,269</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity">117,039</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity">330,337</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity">447,376</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity">(10,179</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_982_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity">521,331</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  </table>

<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</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="Show.showAR( this, 'defref_sbs_SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock', window );">Schedule of amounts recognized in income statement</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock_pn3n3_zX0vlNx8l7ai" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 3)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left"><span id="xdx_8B5_zyS1AxxNNuNd" style="display: none">Schedule of amounts recognized in income statement</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<tr style="vertical-align: bottom">
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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="text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zVLdKFkxFXa9" style="text-align: right" title="Expected return on the plan's assets"><span style="-sec-ix-hidden: xdx2ixbrl6996">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Expected return on the plan's assets"><span style="-sec-ix-hidden: xdx2ixbrl7008">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--AmountReceivedFromGESP_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z6K7l9fTLUJg" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"><span style="-sec-ix-hidden: xdx2ixbrl7012">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--AmountReceivedFromGESP_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)">(98,174</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--AmountReceivedFromGESP_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"><span style="-sec-ix-hidden: xdx2ixbrl7018">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--AmountReceivedFromGESP_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)">(91,657</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--AmountReceivedFromGESP_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"><span style="-sec-ix-hidden: xdx2ixbrl7024">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 2.5pt">Total expenses</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses">11,686</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses">78,779</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses">90,465</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses">23,247</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses">66,587</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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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="Show.showAR( this, 'defref_sbs_ObligationsMaturityTableTextBlock', window );">Obligations&#8217; maturity</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ObligationsMaturityTableTextBlock_pn3n3_zSo0lpYqICk2" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 4)">
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
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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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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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  </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="Show.showAR( this, 'defref_sbs_SummaryOfActuarialAssumptionsTableTextBlock', window );">Actuarial assumptions</a></td>
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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: rgb(213,234,234)">
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt">Mortality table</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_90D_ecustom--ActuarialAssumptionOfMortalityRates2_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Mortality table">AT-2000</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
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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="Show.showAR( this, 'defref_sbs_SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock', window );">Sensitivity analysis of the defined benefit pension plan assumptions</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock_pn3n3_zcwPR8QOhVw7" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Pension plan obligations (Details 6)">
  <tr style="vertical-align: bottom">
    <td style="padding-right: 3.5pt; padding-left: 3.5pt"><span id="xdx_8B7_zyyJld63WwLd" style="display: none">Sensitivity analysis of the defined benefit pension plan assumptions</span></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%">&#160;</td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%">&#160;</td>
    <td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><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="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><b>Assumption</b></p></td>
    <td style="width: 16%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><b>Change in the
    assumption</b></p></td>
    <td style="width: 33%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><b>G1</b></p></td>
    <td style="width: 36%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><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="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center">Discount rate</p></td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%">Increase of 1.0%</span></td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_90C_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations">Decrease of R$&#160;215,825</span></span></td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_90D_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations">Decrease of R$&#160;159,129</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center">Decrease of 1.0%</p></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><span id="xdx_901_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations">Increase of R$&#160;234,447</span></p></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><span id="xdx_900_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations">Increase of R$&#160;172,859</span></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="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center">Life expectation</p></td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%">Increase of 1 year</span></td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_90E_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations">Increase of R$&#160;59,778</span></span></td>
    <td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_90D_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations">Increase of R$&#160;83,050</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center">Decrease of 1 year</p></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><span id="xdx_901_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations">Decrease of R$&#160;58,505</span></p></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><span id="xdx_90E_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations">Decrease of R$&#160;79,449</span></p></td></tr>
  </table>



<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td rowspan="2" style="width: 15%; padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center">Wage growth rate</p></td>
    <td style="width: 16%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%">Increase of 1.0%</span></td>
    <td style="width: 33%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_903_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--WageIncreaseRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations">Increase of R$&#160;38,898</span></span></td>
    <td style="width: 36%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_904_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--WageIncreaseRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations">Increase of R$&#160;894</span></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center">Decrease of 1.0%</p></td>
    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
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    <td style="padding-right: 3.5pt; padding-left: 3.5pt">
    <p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"><span id="xdx_90C_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--WageIncreaseRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations">Decrease of R$&#160;937</span></p></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="Show.showAR( this, 'defref_sbs_SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock', window );">Estimated expenses</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock_pn3n3_z3CCuaKOOvN1" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 7)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 14.2pt"><span id="xdx_8BE_zldbUwdhpdMe" style="display: none">Estimated expenses</span> </td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 70%; text-align: left; padding-left: 14.2pt">Cost of services, net</td><td style="width: 10%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_985_ecustom--EstimateOfContributionExpectedToBePaidToPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 18%; text-align: right" title="Cost of services, net">5,997</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 14.2pt">Regular and extraordinary contributions expected from participants</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--RegularAndExtraordinaryContributionsExpectedFromParticipants_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zCL3tMXY9RB4" style="text-align: right" title="Regular and extraordinary contributions expected from participants">(36,521</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 14.2pt">Interest costs</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--EstimateOfContributionsExpectedToBePaidToPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Interest costs">307,777</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 14.2pt">Net profitability on financial assets</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--NetProfitabilityOnFinancialAssets_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Net profitability on financial assets">(294,788</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 14.2pt">Expenditures to be recognized by the employer</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_984_ecustom--ExpensesToBeRecognizedByEmployer_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Expenditures to be recognized by the employer">(17,535</td><td style="padding-bottom: 2.5pt; text-align: left">)</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="Show.showAR( this, 'defref_sbs_SummaryOfPlanAssetsTableTextBlock', window );">Schedule Of Plans Assets</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfPlanAssetsTableTextBlock_pn3n3_z76410wu968j" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 8)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 3.5pt"><span id="xdx_8BB_zrn86gM5tDGc" style="display: none">Schedule Of Plans Assets</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 40%; text-align: left; padding-left: 3.5pt">Total fixed income</td><td style="width: 3%">&#160;</td>
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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)">
    <td style="text-align: left; padding-left: 3.5pt">Total structured investments</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1pt; padding-left: 3.5pt">Other</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 3.5pt">Fair value of the plan&#8217;s assets</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  </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="Show.showAR( this, 'defref_sbs_SummaryOfExpenseRelatedToDefinedBenefitPlanUnfundedTableTextBlock', window );">Estimated expenses for 2023</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfExpenseRelatedToDefinedBenefitPlanUnfundedTableTextBlock_pn3n3_z7L9319idDi8" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 9)">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt"><span id="xdx_8B7_zeCJfmwoICSi" style="display: none">&#160;Estimated expenses for 2023</span></td><td style="font-size: 12pt">&#160;</td>
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<tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 70%; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Interest cost rate</td><td style="width: 10%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; width: 1%; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--EstimateOfContributionsExpectedToBePaidToPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; width: 18%; text-align: right" title="Interest cost rates">225,220</td><td style="width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Expense to be recognized</td><td style="padding-bottom: 2.5pt">&#160;</td>
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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="Show.showAR( this, 'defref_sbs_ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock', window );">Reconciliation of expenses with pension obligations</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock_pn3n3_zyQlKS3bupcj" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 10)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt"><span id="xdx_8BD_zwztfAVxL74h" style="display: none">Reconciliation of expenses with pension obligations</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2021</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">December 31, 2020</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: justify">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 46%; text-align: left; padding-left: 5.4pt">G1 Plan (i)</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98C_ecustom--PensionPlanObligationSubtotal_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 11%; text-align: right" title="Subtotal">11,686</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_ecustom--PensionPlanObligationSubtotal_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 11%; text-align: right" title="Subtotal">23,247</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_988_ecustom--PensionPlanObligationSubtotal_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 11%; text-align: right" title="Subtotal">25,776</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">G0 Plan (ii)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_ecustom--PensionPlanObligationSubtotal_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Subtotal">78,779</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 5.4pt">Sabesprev Mais Plan (iii)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--PensionPlanObligationSubtotal_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--SabesprevMaisPlanMember_pn3n3" style="text-align: right" title="Subtotal">25,371</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_981_ecustom--PensionPlanObligationSubtotal_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--SabesprevMaisPlanMember_pn3n3" style="text-align: right" title="Subtotal">22,406</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_ecustom--PensionPlanObligationSubtotal_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--SabesprevMaisPlanMember_pn3n3" style="text-align: right" title="Subtotal">21,700</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">VIVEST Plan (iv)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_983_ecustom--PensionPlanObligationSubtotal_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--VIVESTPlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Subtotal">326</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98E_ecustom--PensionPlanObligationSubtotal_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--VIVESTPlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Subtotal">160</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_988_ecustom--PensionPlanObligationSubtotal_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--VIVESTPlanMember_ziJqg39yMnf2" style="border-bottom: Black 2.5pt double; text-align: right" title="Subtotal">58</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-left: 5.4pt">Subtotal</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--PensionPlanObligationSubtotal_c20220101__20221231_pn3n3" style="text-align: right" title="Subtotal">116,162</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--PensionPlanObligationSubtotal_c20210101__20211231_pn3n3" style="text-align: right" title="Subtotal">112,400</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Expenses capitalized in assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_ecustom--ExpensesCapitalizedInAssets_c20220101__20221231_pn3n3" style="text-align: right" title="Expenses capitalized in assets">(3,359</td><td style="text-align: left">)</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--ExpensesCapitalizedInAssets_c20200101__20201231_pn3n3" style="text-align: right" title="Expenses capitalized in assets">(4,904</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">Other</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_983_ecustom--PensionPlanObligationOther_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Other">5,684</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_981_ecustom--PensionPlanObligationOther_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Other">5,527</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98E_ecustom--PensionPlanObligationOther_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Other">5,841</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Pension plan obligations (Note 29)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_989_ecustom--PensionPlanObligations_c20220101__20221231_pn3n3" style="text-align: right" title="Pension plan obligations (Note 29)">118,487</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_ecustom--PensionPlanObligations_c20210101__20211231_pn3n3" style="text-align: right" title="Pension plan obligations (Note 29)">113,809</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_ecustom--PensionPlanObligations_c20200101__20201231_pn3n3" style="text-align: right" title="Pension plan obligations (Note 29)">159,281</td><td style="text-align: left">&#160;</td></tr>
  </table>

<span></span>
</td>
</tr>
</table>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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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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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 12pt/107% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"><span id="xdx_F01_zdsMr3eN578f" style="font-size: 10pt">(1)</span></td>
  <td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"><span id="xdx_F11_zKj5bxULipGk" style="font-size: 9.5pt">As of December 31, 2022, the common shares traded in Brazil were held by 31,351 shareholders. It includes
six shares held by Companhia Paulista de Parcerias (CPP), which is controlled by the S&#227;o Paulo State Government.</span></td></tr>
</table>


<p style="font: 10pt/107% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/107% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F0D_zoOf7XIDvY3f" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(2)</td>
  <td id="xdx_F17_zpREfg6JVPnl" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">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, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/107% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F00_zCvmBDykjjw4" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(3)</td>
  <td id="xdx_F14_zsk6fsP05nN3" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">Each ADR corresponds to 1 share.</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="Show.showAR( this, 'defref_sbs_SummaryOfDistributionOfEarningsTableTextBlock', window );">Distribution of earnings</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfDistributionOfEarningsTableTextBlock_pn3n3_zCB7Rfsx5AYc" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Equity  (Details 1)">
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify"><span id="xdx_8BE_zKgaVOJ06uwb" style="display: none">Distribution of earnings</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2022</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right">2020</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 46%; text-align: justify">Profit for the year</td><td style="width: 5%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">(-) Legal reserve - 5%</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Frutiger Light; text-align: justify; padding-bottom: 1pt">&#160;</td><td style="font-size: 12pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--ProfitForTheYearNetOfLegalReserve_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Distribution of earnings">924,652</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt Frutiger Light; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-bottom: 1pt">Minimum mandatory dividend &#8211; 25%</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--MinimumMandatoryDividend_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Minimum mandatory dividend - 25%">741,301</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98D_ecustom--MinimumMandatoryDividend_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Minimum mandatory dividend - 25%">547,645</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--MinimumMandatoryDividend_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Minimum mandatory dividend - 25%">231,163</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-bottom: 1pt">Dividend per share and per ADS</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--DividendPerShareAndPerADS_pid_c20220101__20221231_zSs32ZwCoWw" style="border-bottom: Black 1pt solid; text-align: right" title="Dividend per share and per ADS">1.08455</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--DividendPerShareAndPerADS_pid_c20210101__20211231_z0CPgsHNeBy6" style="border-bottom: Black 1pt solid; text-align: right" title="Dividend per share and per ADS">0.80122</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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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="Show.showAR( this, 'defref_sbs_SummaryOfAllocationOfProfitTableTextBlock', window );">Allocation of the profit for the year</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfAllocationOfProfitTableTextBlock_pn3n3_zXGrolseKrXb" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Equity (Details 2)">
  <tr style="vertical-align: bottom">
    <td colspan="2" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span id="xdx_8BA_zJNYZBEJHiYc" style="display: none">Allocation of the profit for the year</span></td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt">&#160;</td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt">&#160;</td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt">&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><b>2022</b></span></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"><b>2021</b></span></td>
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  <tr style="vertical-align: bottom">
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    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td>
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/105% Frutiger Light; width: 5%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">(+)</span></td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">(-)</span></td>
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    <td id="xdx_986_eifrs-full--StatutoryReserve_iI_pn3n3_c20211231_zSNxprkYN0F4" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Legal reserve"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">115,293</span></td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"><span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%">(-)</span></td>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187474832">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188802368">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Operating segment information (Tables)<br></strong></div></th>
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    <td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Result</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 46%; text-align: left; padding-left: 2.85pt">Gross operating revenue</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--RevenueAndOperatingIncome_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zX6IAotCkzt1" style="width: 11%; text-align: right" title="Gross operating revenue">16,304,206</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt">Gross sales deductions</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_ecustom--GrossSalesDeductions_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zWFRAeSJIBNd" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions">(1,189,884</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98B_ecustom--GrossSalesDeductions_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____z64RBhy8wV5f" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"><span style="-sec-ix-hidden: xdx2ixbrl7569">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</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; text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zJEN43UtcQRg" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue">15,114,322</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--CostsSellingAndAdministrativeExpenses_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zVMr3W0KFNLc" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses">(11,115,383</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--CostsSellingAndAdministrativeExpenses_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____za3s5fWCtgo6" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses">(4,278,337</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98E_ecustom--CostsSellingAndAdministrativeExpenses_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses">(15,393,720</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_z4FpWmAQUbui" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting">3,998,939</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zhFJJ3Jn5Lwa" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting">98,402</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Other operating income / (expenses), net</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-left: 2.85pt">Equity accounting</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt">Financial result, net</td><td style="font-size: 12pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 1pt; font-size: 12pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98A_ecustom--FinanceIncomeExpenseNet_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Financial result, net">(927,423</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 2.85pt">Income from operations before taxes</td><td style="font-size: 12pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right">&#160;</td><td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 2.85pt">Depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--DepreciationAndAmortisationExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_z2saOJShiyaj" style="text-align: right" title="Depreciation and amortization">(2,253,322</td><td style="text-align: left">)</td><td>&#160;</td>
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  </table>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F03_zNTxUJikCCWg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(i)</td>
  <td id="xdx_F10_zDjsOI8tEfXi" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">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>
</table>


<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: justify">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F02_zHFrpWtKPdBg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(ii)</td>
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(Concession Agreements) and IFRS 15 (Revenue from Contracts with Customers), as all performance obligations are satisfied over time.
See Note 14 (b).</td></tr>
</table>


<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">Result</p>

<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>




<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">2020</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Sanitation (i)</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="width: 46%; text-align: left; padding-left: 2.85pt">Gross operating revenue</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--RevenueAndOperatingIncome_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zv6eGcH6bbDc" style="width: 11%; text-align: right" title="Gross operating revenue">15,157,780</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 5%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_980_ecustom--GrossSalesDeductions_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zUw2iiAAt667" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions">(1,076,855</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98F_ecustom--GrossSalesDeductions_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zGkl4IZddtd4" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"><span style="-sec-ix-hidden: xdx2ixbrl7613">&#8212;</span>&#160;&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</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; text-align: left">&#160;</td><td id="xdx_980_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zxKqfVbTJHH9" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue">14,080,925</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt">Costs, selling, general and administrative expenses</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--CostsSellingAndAdministrativeExpenses_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zcRED5LSvYWe" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses">(9,796,821</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_ecustom--CostsSellingAndAdministrativeExpenses_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____ztIHuh9cdJdb" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses">(3,630,139</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_98C_ecustom--CostsSellingAndAdministrativeExpenses_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses">(13,426,960</td><td style="padding-bottom: 1pt; text-align: left">)</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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    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--DepreciationAndAmortisationExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zBlFQLCa7tV9" style="text-align: right" title="Depreciation and amortization">(2,037,112</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F06_zbDVPgtQ2uq5" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(i)</td>
  <td id="xdx_F13_zqYhBmNxTYoj" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">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>
</table>


<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: justify">&#160;</p>

<table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%">
<tr style="vertical-align: top">
  <td id="xdx_F03_zbQsuhtYoVCg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(ii)</td>
  <td id="xdx_F1C_zkocYOPsk87j" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%">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 14 (b).</td></tr>
</table>


<span></span>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907197310608">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Insurance (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InsuranceAbstract', window );"><strong>Insurance</strong></a></td>
<td class="text">&#160;<span></span>
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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="Show.showAR( this, 'defref_sbs_SummaryOfInsuranceCoverageTableTextBlock', window );">The Company insurance was as follows</a></td>
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    <td style="text-align: justify"><span id="xdx_8B5_ztThnY3EpOmk" style="display: none">The Company insurance was as follows</span></td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
<tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom">
    <td style="font-size: 12pt; text-align: justify">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td colspan="3" style="font-size: 12pt; text-align: right">&#160;</td></tr>
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    <td style="width: 70%; text-align: justify">Specified risks &#8211; fire</td><td style="width: 10%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98E_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--SpecifiedRiskMember_pn3n3" style="width: 18%; text-align: right" title="Coverage">2,185,827</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Engineering risk</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--EngineeringRiskMember_pn3n3" style="text-align: right" title="Coverage">2,275,490</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Guarantee insurance for escrow deposit and traditional guarantee (*)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_ecustom--InsuranceCoverage_iI_pn3n3_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--GuaranteeInsuranceEscrowDepositMember_fKCop_zqp9Sv4wPsJ" style="text-align: right" title="Coverage">600,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Civil liability&#8211; D&amp;O (Directors and Officers)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--CivilLiabilityDirectorsAndOfficersMember_pn3n3" style="text-align: right" title="Coverage">100,000</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify">Civil liability &#8211; works</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--CivilLiabilityWorkMember_pn3n3" style="text-align: right" title="Coverage">149,630</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify">Civil liability &#8211; operations</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98C_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--CivilLiabilitysOperationsMember_pn3n3" style="text-align: right" title="Coverage">15,000</td><td style="text-align: left">&#160;</td></tr>
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_981_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--OtherInsuranceCoveragesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Coverage">29,038</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
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    <td style="text-align: justify; padding-bottom: 1pt">Total</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_987_ecustom--InsuranceCoverage_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Coverage">5,354,985</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"><b>&#160;</b></p>

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  <td id="xdx_F01_z7To3SlkqB2h" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%">(*)</td>
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with guarantee insurance were issued.</td></tr>
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<html>
<head>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188564112">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Operating revenue (Tables)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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<p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"><span style="letter-spacing: -0.05pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 14.2pt"/><td style="width: 14.15pt"><span id="xdx_F0C_zdGhiGkgS4f6" style="font-family: Georgia, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt">(i)</span></td><td style="text-align: justify"><span id="xdx_F18_zGKpIKgM87O9" style="font-family: Georgia, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt">Includes the
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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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  <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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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</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="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_z7XNRjxuByBj" style="text-align: right" title="Selling expenses">(5,059</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--SellingExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zolhZdZkyo46" style="text-align: right" title="Selling expenses">(7,121</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zcvDwTr7J4zj" style="text-align: right" title="Selling expenses">(7,976</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zZNlqDCLMeqf" style="text-align: right" title="Selling expenses">(5,471</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zGLfJivGgwrd" style="text-align: right" title="Selling expenses">(290,512</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_znwbTGPojP9h" style="text-align: right" title="Selling expenses">(1,340</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_984_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_z8AZzrfO0hL2" style="text-align: right" title="Selling expenses">(1,200</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 2.85pt">General expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--SellingExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_z1jzKgP3G014" style="text-align: right" title="Selling expenses">(107,313</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_ze8n8fS5bU23" style="text-align: right" title="Selling expenses">(136,107</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zGFwi5fBp0Vl" style="text-align: right" title="Selling expenses">(118,278</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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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: 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)">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt">Tax expenses</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_989_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_zvrjdfvVHrog" style="border-bottom: Black 1pt solid; text-align: right" title="Administrative expenses">(80,053</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_985_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_zc86cCAjJomc" style="border-bottom: Black 1pt solid; text-align: right" title="Administrative expenses">(75,876</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt">&#160;</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231_zlrQMxkyhZ9e" style="text-align: right" title="Administrative expenses">(1,124,069</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98D_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231_zYphJIuSL536" style="text-align: right" title="Administrative expenses">(1,051,181</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_pn3n3" style="text-align: right" title="Total">(2,877,191</td><td style="text-align: left">)</td><td>&#160;</td>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
<tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--ExpenseByNature_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_z2wqhzvzOX2b" style="width: 11%; text-align: right" title="Total">(118,487</td><td style="width: 1%; text-align: left">)</td><td style="width: 5%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zlIfBbERnwie" style="width: 11%; text-align: right" title="Total">(113,809</td><td style="width: 1%; text-align: left">)</td><td style="width: 5%">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--ExpenseByNature_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--ConstructionCostsMember_zarnt0rzX5O3" style="text-align: right" title="Total">(4,754,383</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--ConstructionCostsMember_zFCokLwgRyV1" style="text-align: right" title="Total">(4,278,337</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_983_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--ConstructionCostsMember_zcIHBpRRhiS6" style="text-align: right" title="Total">(3,630,139</td><td style="text-align: left">)</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)">
    <td style="text-align: justify; padding-left: 2.85pt">Outsourced services</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_pn3n3" style="text-align: right" title="Total">(2,393,272</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zsxiduWCYLf3" style="text-align: right" title="Total">(2,111,760</td><td style="text-align: left">)</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt">Electricity</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_pn3n3" style="text-align: right" title="Total">(1,500,541</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98F_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_z8XfM0Yx5kcg" style="text-align: right" title="Total">(1,465,831</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_982_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_zSRxU6qImpsf" style="text-align: right" title="Total">(1,217,390</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 2.85pt">General expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_988_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_pn3n3" style="text-align: right" title="Total">(1,487,442</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_985_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zUuXwUKHMnL4" style="text-align: right" title="Total">(1,211,023</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98A_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zyWgdoOQdDNa" style="text-align: right" title="Total">(998,084</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 2.85pt">Depreciation and amortization</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_986_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_pn3n3" style="text-align: right" title="Total">(2,450,849</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98B_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zVZ3gS0VYDk1" style="text-align: right" title="Total">(2,253,322</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zARJRZGG68c2" style="text-align: right" title="Total">(2,037,112</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 2.85pt">Tax expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_98E_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_pn3n3" style="text-align: right" title="Total">(80,053</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_980_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_ze2AINCcjIBb" style="text-align: right" title="Total">(75,876</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td id="xdx_987_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_zSomaWCXip5d" style="text-align: right" title="Total">(77,416</td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_983_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total">(782,057</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_986_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_zMpivuWP0wAf" style="border-bottom: Black 1pt solid; text-align: right" title="Total">(643,730</td><td style="padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_984_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_z4hzlwQQYOC6" style="border-bottom: Black 1pt solid; text-align: right" title="Total">(444,826</td><td style="padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="font-size: 12pt; text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_981_eifrs-full--ExpenseByNature_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">(17,443,434</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_987_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231_zfkH6EhCCnB8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">(15,393,720</td><td style="padding-bottom: 2.5pt; text-align: left">)</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231_ztViJiYzasB8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total">(13,426,960</td><td style="padding-bottom: 2.5pt; text-align: left">)</td></tr>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907198186544">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th></tr>
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    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
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  <tr style="vertical-align: bottom; background-color: rgb(213,234,234)">
    <td style="text-align: justify; padding-left: 7.1pt">Financial expenses</td><td style="font-size: 12pt">&#160;</td>
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    <td style="width: 1%; text-align: left">&#160;</td><td id="xdx_98C_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--InteretAndChargesLocalCurrencyMember_zuvTcHxSEoKf" style="width: 11%; text-align: right" title="Financial expenses">(954,744</td><td style="width: 1%; text-align: left">)</td><td style="width: 5%">&#160;</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="text-align: justify; padding-left: 7.1pt">Other financial expenses</td><td>&#160;</td>
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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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  <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-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
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  <tr style="vertical-align: bottom; background-color: White">
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
<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="font-size: 12pt; text-align: justify; padding-left: 7.1pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 12pt; text-align: justify; padding-left: 7.1pt">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td></tr>
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    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt">&#160;</td>
    <td style="font-size: 12pt; text-align: left">&#160;</td><td style="font-size: 12pt; text-align: right">&#160;</td><td style="font-size: 12pt; text-align: left">&#160;</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)">
    <td style="text-align: justify; padding-left: 7.1pt">Exchange rate changes on assets</td><td>&#160;</td>
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    <td style="text-align: left">&#160;</td><td id="xdx_987_ecustom--NetForeignExchangeGains_pn3n3_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--ExchangeGainsMember_zzEcuVjPPvVc" style="text-align: right" title="Exchange rate changes, net">1,894</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
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    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td id="xdx_982_ecustom--NetForeignExchangeGains_pn3n3_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--OtherExchangeRateChangesMember_z8T03HIMXaKl" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate changes, net">4</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other operating income (expenses), net (Tables)<br></strong></div></th>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907198101632">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189366608">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Supplemental cash flow information (Tables)<br></strong></div></th>
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<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
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<p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%">
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    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,236,081</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; text-align: right">1,095,786</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907198150912">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Events after the reporting period (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, 2022</div></th></tr>
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<td class="text">&#160;<span></span>
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<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ScheduleOfAmendmentToTheExtraordinaryTariffRevisionTableTextBlock', window );">Schedule of extraordinary tariff revision</a></td>
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    <td style="border: black 1pt solid; padding: 0.75pt; width: 79%; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><b>Stages</b></span></td>
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    <td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 0.75pt; text-align: justify; line-height: 110%"><span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"><span id="xdx_90B_ecustom--PublicationOfPreliminaryTechnicalNoteOfSabespsExtraordinaryTariffRevision_c20230201__20230216_z7oeNvkauqf" title="Publication of the Preliminary Technical Note of SABESPs Extraordinary Tariff Revision">Publication of the Preliminary Technical Note of SABESP&#8217;s Extraordinary Tariff Revision</span></span></td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_EventsAfterTheReportingPeriodAbstract</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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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<DOCUMENT>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187292528">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Operations (Details) - Sao Paulo [Member]<br> R$ in Thousands, Municipalities in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>BRL (R$) </div>
<div>Municipalities</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>BRL (R$) </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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TotaMunicipalitiesThatHaveAlreadySignedContract', window );">Total municipalities that have already signed contracts | Municipalities</a></td>
<td class="nump">351<span></span>
</td>
<td class="nump">342<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BalanceIntangibleAndContractAsset', window );">Balance &#8211; intangible and contract assets</a></td>
<td class="nump">R$ 45,292,307<span></span>
</td>
<td class="nump">R$ 42,260,091<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PercentageOfIntangibleAndContractAsset', window );">&#160;&#160;&#160;Percentage of intangible and contract assets</a></td>
<td class="nump">94.49%<span></span>
</td>
<td class="nump">93.80%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RevenueFromSanitationServicesExcludingConstructionsRevenue', window );">&#160;&#160;&#160;&#160;Revenue from sanitation services (excluding construction revenue)</a></td>
<td class="nump">R$ 17,767,561<span></span>
</td>
<td class="nump">R$ 15,490,808<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PercentageOfGrossRevenueFromTotalMunicipalities', window );">&#160;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)</a></td>
<td class="nump">95.37%<span></span>
</td>
<td class="nump">95.01%<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="Show.showAR( this, 'defref_sbs_MunicipalitiesWithContractsUnderNegotiations', window );">Municipalities with expired contracts: | Municipalities</a></td>
<td class="nump">1<span></span>
</td>
<td class="nump">8<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IntangibleAndContractAssetUnderNegotiations', window );">Balance &#8211; intangible and contract assets</a></td>
<td class="nump">R$ 11,519<span></span>
</td>
<td class="nump">R$ 214,329<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="Show.showAR( this, 'defref_sbs_PercentageOfIntangibleAndContractsAssetsUnderNegotiation', window );">&#160;&#160;&#160;Percentage of intangible and contract assets</a></td>
<td class="nump">0.02%<span></span>
</td>
<td class="nump">0.48%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RevenueFromSanitationServicesExcludingConstructionRevenues', window );">&#160;&#160;&#160;Revenue from sanitation services (excluding construction revenue)</a></td>
<td class="nump">R$ 15,236<span></span>
</td>
<td class="nump">R$ 41,194<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation', window );">&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)</a></td>
<td class="nump">0.08%<span></span>
</td>
<td class="nump">0.25%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_NumberOfMunicipalitieWithConcessionAgreements', window );">Municipalities with concession agreements due by 2030: | Municipalities</a></td>
<td class="nump">23<span></span>
</td>
<td class="nump">25<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IntangibleAndContractsAssetsRelatedConcessionAgreements', window );">Balance &#8211; intangible and contract assets</a></td>
<td class="nump">R$ 1,072,138<span></span>
</td>
<td class="nump">R$ 1,127,920<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements', window );">Percentage of intangible and contract assets</a></td>
<td class="nump">2.24%<span></span>
</td>
<td class="nump">2.50%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_GrossRevenueRelatedConcessionAgreements', window );">&#160;&#160;&#160;&#160;Revenue from sanitation services (excluding construction revenue)</a></td>
<td class="nump">R$ 711,452<span></span>
</td>
<td class="nump">R$ 653,408<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PercentagesOfGrossRevenuesFromTotalMunicipalities', window );">&#160;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)</a></td>
<td class="nump">3.82%<span></span>
</td>
<td class="nump">4.01%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_MunicipalityOfSaoPauloAbstract', window );"><strong>&#160;Municipality of S&#227;o Paulo:</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="Show.showAR( this, 'defref_sbs_PercentageOfIntangibleAndContractAssets', window );">&#160;&#160;&#160;Percentage of intangible and contract assets</a></td>
<td class="nump">43.33%<span></span>
</td>
<td class="nump">43.11%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue', window );">&#160;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)</a></td>
<td class="nump">45.14%<span></span>
</td>
<td class="nump">44.45%<span></span>
</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_IntangibleAndContractAssetUnderNegotiations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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_PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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_PercentageOfIntangibleAndContractAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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_RevenueFromSanitationServicesExcludingConstructionRevenues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_RevenueFromSanitationServicesExcludingConstructionsRevenue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RevenueFromSanitationServicesExcludingConstructionsRevenue</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</table>
<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<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>85
<FILENAME>R74.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187202896">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_DescriptionOfAccruedIncomeTax', window );">Description of accrued income tax</a></td>
<td class="text">The income tax was accrued at rate
of 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="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="Show.showAR( this, 'defref_sbs_AnnualReveuneCalculatedRate', window );">Annual revenue calculated rate</a></td>
<td class="nump">50.00%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_LegalEntityOneAxis=sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember', window );">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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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="Show.showAR( this, 'defref_sbs_LegalEntityOneAxis=sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocialMember', window );">Contribuicao Para O Financiamentoda 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_SanitationServicesRate', window );">Sanitation services rate</a></td>
<td class="nump">7.60%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_LegalEntityOneAxis=sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublico1Member', window );">Programa De Formacao Do Patrimonio Do Servidor Publico 1 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_SanitationServicesRate', window );">Sanitation services rate</a></td>
<td class="nump">0.65%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_LegalEntityOneAxis=sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocial1Member', window );">Contribuicao Para O Financiamentoda Seguridade Social 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_SanitationServicesRate', window );">Sanitation services rate</a></td>
<td class="nump">4.00%<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</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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</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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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</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</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>
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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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
<td><strong> Period Type:</strong></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_LegalEntityOneAxis=sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocialMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_ContribuicaoParaOFinanciamentodaSeguridadeSocialMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_LegalEntityOneAxis=sbs_ProgramaDeFormacaoDoPatrimonioDoServidorPublico1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_ProgramaDeFormacaoDoPatrimonioDoServidorPublico1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_LegalEntityOneAxis=sbs_ContribuicaoParaOFinanciamentodaSeguridadeSocial1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_ContribuicaoParaOFinanciamentodaSeguridadeSocial1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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>86
<FILENAME>R75.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907185474400">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Changes in accounting practices and disclosures (Details)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InitiallyAppliedIFRSsAxis=sbs_IFRS1Member', window );">I F R S 1 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></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="Show.showAR( this, 'defref_ifrs-full_TitleOfInitiallyAppliedIFRS', window );">Standard</a></td>
<td class="text">IFRS 17 &#8211; Insurance Contracts<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InitiallyAppliedIFRSsAxis=sbs_AmendmentsToIFRS10IAS28AndMember', window );">Amendments To I F R S 10 I A S 28 And [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</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="Show.showAR( this, 'defref_ifrs-full_TitleOfInitiallyAppliedIFRS', window );">Standard</a></td>
<td class="text">Amendments to IFRS 10 - Consolidated Statements and IAS 28 &#8211;
    Sale or Contribution of Assets between an Investor and its Associate or Joint Venture<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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 associate or joint venture.<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InitiallyAppliedIFRSsAxis=sbs_AmendmentsToIASMember', window );">Amendments To I A 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></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="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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InitiallyAppliedIFRSsAxis=sbs_AmendmentsToIASEightheenMember', window );">Amendments To I A S Eightheen [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</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="Show.showAR( this, 'defref_ifrs-full_TitleOfInitiallyAppliedIFRS', window );">Standard</a></td>
<td class="text">Amendments
    to IAS 1 &#8211; Presentation of Financial Statements1 and IFRS Practice Statement 2 &#8211; Making Materiality Judgments
    &#8211; Disclosure of Accounting Policies<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy', window );">Description</a></td>
<td class="text">The
amendments modify the requirements contained in IAS 1 regarding the disclosure of accounting policies. The amendments replace all the
examples of the term &#8220;significant accounting policies&#8221; with &#8220;information of material accounting policies&#8221;. Accounting
policy information is material if, when considered together with other information included in an entity&#8217;s financial statements,
could reasonably influence decisions that the main users make based on the financial statements. The supporting paragraphs have also
been amended to clarify that accounting policy information related to transactions, other events, or conditions that are not material
is, therefore, irrelevant and does not need to be disclosed.
The Board has also prepared guidance and examples to explain and demonstrate
the application of the &#8220;four-step materiality process&#8221; described in IFRS Practice Statement 2.<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods', window );">Impact</a></td>
<td class="text">The Company does not expect any impacts from these changes.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InitiallyAppliedIFRSsAxis=sbs_AmendmentsToIASEightMember', window );">Amendments To I A S Eight [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></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="Show.showAR( this, 'defref_ifrs-full_TitleOfInitiallyAppliedIFRS', window );">Standard</a></td>
<td class="text">Amendments to IAS 8 - Accounting Policies, Changes in Estimates, and Errors&#8212;Definition of Accounting Estimates<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy', window );">Description</a></td>
<td class="text">The
amendment supersede the definition of changes in the accounting estimates with the definition of accounting estimates. According to the
new definition, accounting estimates are &#8220;monetary amounts in the financial statements subject to measure uncertainty&#8221;.
The
definition of change in accounting estimates has been deleted, however, the Board maintained the concept of changes in accounting estimates
in the Standard with the following clarifications:
&#8226; A change in an accounting estimate that results from new information or new
events does not mean an error correction;
&#8226; The effects of the change in data or measurement technique used to create an accounting
estimate correspond to changes in accounting estimates if they do not result from the correction of prior period errors.<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods', window );">Impact</a></td>
<td class="text">The Company does not expect effects from these amendments.<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InitiallyAppliedIFRSsAxis=sbs_AmendmentsToIASTwelveMember', window );">Amendments To I A S Twelve [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</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="Show.showAR( this, 'defref_ifrs-full_TitleOfInitiallyAppliedIFRS', window );">Standard</a></td>
<td class="text">Amendments to IAS 12 &#8211; Income Taxes &#8211; Deferred Tax Related
    to Assets and Liabilities Arising from a Single Transaction (&#8220;single transaction&#8221;)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfNatureOfChangeInAccountingPolicy', window );">Description</a></td>
<td class="text">The amendments introduce an additional exception to the exemption of first-time recognition. According to the amendments, an entity does not apply the exemption of first-time recognition for transactions resulting in equal taxable and deductible temporary differences.<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods', window );">Impact</a></td>
<td class="text">The Company does not expect effects from these amendments.<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="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="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 2022-03-24<br> -Paragraph 28<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 28<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="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="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 2022-03-24<br> -Paragraph 28<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_TitleOfInitiallyAppliedIFRS</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InitiallyAppliedIFRSsAxis=sbs_AmendmentsToIFRS10IAS28AndMember</td>
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<a href="javascript:void(0);" onclick="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;">ifrs-full_InitiallyAppliedIFRSsAxis=sbs_AmendmentsToIASMember</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InitiallyAppliedIFRSsAxis=sbs_AmendmentsToIASEightheenMember</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InitiallyAppliedIFRSsAxis=sbs_AmendmentsToIASEightMember</td>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InitiallyAppliedIFRSsAxis=sbs_AmendmentsToIASTwelveMember</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187350560">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Risk Management (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
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<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_MaximumExposureToExchangeRisk', window );">Total exposure</a></td>
<td class="nump">R$ 2,809,441<span></span>
</td>
<td class="nump">R$ 3,321,489<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ForeignCurrencyDenominatedBorrowings', window );">Total foreign currency-denominated borrowings</a></td>
<td class="nump">2,775,758<span></span>
</td>
<td class="nump">3,296,153<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">United States of America, Dollars</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingAndFinancings', window );">Borrowings and financing</a></td>
<td class="nump">996,695<span></span>
</td>
<td class="nump">912,624<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnBorrowings', window );">Interest and charges from borrowings and financing</a></td>
<td class="nump">6,985<span></span>
</td>
<td class="nump">4,121<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsIncurred', window );">Borrowing cost</a></td>
<td class="num">(31,037)<span></span>
</td>
<td class="num">(22,486)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">United States of America, Dollars | Foreign currency</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingAndFinancings', window );">Borrowings and financing</a></td>
<td class="nump">191,022<span></span>
</td>
<td class="nump">163,538<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CurrencyAxis=currency_JPY', window );">Japan, Yen</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingAndFinancings', window );">Borrowings and financing</a></td>
<td class="nump">1,795,259<span></span>
</td>
<td class="nump">2,390,774<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnBorrowings', window );">Interest and charges from borrowings and financing</a></td>
<td class="nump">10,502<span></span>
</td>
<td class="nump">13,970<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsIncurred', window );">Borrowing cost</a></td>
<td class="num">(2,646)<span></span>
</td>
<td class="num">(2,850)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CurrencyAxis=currency_JPY', window );">Japan, Yen | Foreign currency</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingAndFinancings', window );">Borrowings and financing</a></td>
<td class="nump">R$ 45,369,189<span></span>
</td>
<td class="nump">R$ 49,324,813<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<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_BorrowingAndFinancings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</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_ForeignCurrencyDenominatedBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_MaximumExposureToExchangeRisk">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</tr>
<tr>
<td style="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_srt_CurrencyAxis=currency_USD">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_srt_CurrencyAxis=currency_JPY">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>88
<FILENAME>R77.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189325712">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Risk Management (Details 1) - $ / shares<br></strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">United States of America, Dollars</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ClosingForeignExchangeRate1', window );">Exchange rate</a></td>
<td class="nump">$ 5.2177<span></span>
</td>
<td class="nump">$ 5.5805<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ClosingForeignExchangeRateVariation', window );">Exchange rate variation</a></td>
<td class="num">(6.50%)<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="Show.showAR( this, 'defref_srt_CurrencyAxis=currency_JPY', window );">Japan, Yen</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ClosingForeignExchangeRate1', window );">Exchange rate</a></td>
<td class="nump">$ 0.03957<span></span>
</td>
<td class="nump">$ 0.04847<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ClosingForeignExchangeRateVariation', window );">Exchange rate variation</a></td>
<td class="num">(18.40%)<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_ClosingForeignExchangeRate1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ClosingForeignExchangeRate1</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> Period Type:</strong></td>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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>
<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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</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: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>
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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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></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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<DOCUMENT>
<TYPE>XML
<SEQUENCE>89
<FILENAME>R78.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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<head>
<title></title>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189266208">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Risk Management (Details 2)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>BRL (R$) </div>
<div>Number</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>Number</div>
</th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ProbableScenarioMember', window );">Probable Scenario [Member]</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InsuranceServiceResult', window );">Total effect on net financial result in R$ - gain/(loss) | R$</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">R$ (121,598)<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="Show.showAR( this, 'defref_srt_CurrencyAxis=currency_USD', window );">United States of America, Dollars | Probable Scenario [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_NetCurrencyExposure', window );">Net currency exposure | R$</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">R$ 191,022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_CurrencyRates', window );">Currency rate | Number</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">5.2177<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="Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate estimated according to the scenario | Number</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">5.2700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">0.0523%<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="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Effect on net financial result R$ - gain/(loss) | R$</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">R$ (9,990)<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="Show.showAR( this, 'defref_srt_CurrencyAxis=currency_JPY', window );">Japan, 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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate estimated according to the scenario | Number</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">0.03957<span></span>
</td>
<td class="nump">0.04847<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CurrencyAxis=currency_JPY', window );">Japan, Yen | Probable Scenario [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_NetCurrencyExposure', window );">Net currency exposure | R$</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">R$ 45,369,189<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_CurrencyRates', window );">Currency rate | Number</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">0.03957<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="Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate estimated according to the scenario | Number</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">0.04203<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">0.00246%<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="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss', window );">Effect on net financial result R$ - gain/(loss) | R$</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">R$ (111,608)<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">For <span style="font-size: 9pt">the probable
  scenario in U.S. dollars and Yen, the exchange rates estimated for December 31, 2023, were used, according to the Focus-BACEN and
  B3's Benchmark Rate report, of December 31, 2022, respectively</span>.</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 21<br> -IssueDate 2022-03-24<br> -Paragraph 52<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=21&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_52_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 35<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_35&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_InsuranceServiceResult">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Effective 2023-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2022-03-24<br> -Paragraph 80<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_80_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<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_CurrencyRates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</tr>
<tr>
<td style="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_DifferencesBetweenRates">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</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_sbs_NetCurrencyExposure">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
<td>sbs_</td>
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<td>xbrli:monetaryItemType</td>
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<td>credit</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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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 class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
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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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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
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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>
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</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>90
<FILENAME>R79.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187204080">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Risk Management (Details 3) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsAndFinancing', window );">Borrowings</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 16,814,754<span></span>
</td>
<td class="nump">R$ 14,904,899<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsAndFinancing', window );">Borrowings</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">9,251,150<span></span>
</td>
<td class="nump">7,612,299<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TypesOfInterestRatesAxis=sbs_InterestBenchmarkRatesMember', window );">Interest Benchmark Rates [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsAndFinancing', window );">Borrowings</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">1,635,587<span></span>
</td>
<td class="nump">1,638,079<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TypesOfInterestRatesAxis=sbs_IndiceNacionalDePrecosAoConsumidorAmplosMember', window );">Indice Nacional De Precos Ao Consumidor Amplos [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsAndFinancing', window );">Borrowings</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">3,073,435<span></span>
</td>
<td class="nump">3,019,459<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TypesOfInterestRatesAxis=sbs_TaxaDeJurosALongoPrazosMember', window );">Taxa De Juros A Longo Prazos [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsAndFinancing', window );">Borrowings</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">1,433,029<span></span>
</td>
<td class="nump">1,478,740<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TypesOfInterestRatesAxis=sbs_LondonInterbankOfferedRatesMember', window );">London Interbank Offered Rates [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsAndFinancing', window );">Borrowings</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[5]</sup></td>
<td class="nump">996,697<span></span>
</td>
<td class="nump">912,626<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TypesOfInterestRatesAxis=sbs_InterestAndChargeMember', window );">Interest And Charge [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsAndFinancing', window );">Borrowings</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 424,856<span></span>
</td>
<td class="nump">R$ 243,696<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 &#8211; (Certificado de Dep&#243;sito Interbanc&#225;rio), 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 &#8211; 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 &#8211; (&#205;ndice Nacional de Pre&#231;os 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 &#8211; (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">SOFR &#8211; Secured Overnight Financing Rate</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_BorrowingsAndFinancing">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingsAndFinancing</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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<td><strong> Balance Type:</strong></td>
<td>credit</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
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</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</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_TypesOfInterestRatesAxis=sbs_CertificadoDeDepositoInterbancarioMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_TypesOfInterestRatesAxis=sbs_InterestBenchmarkRatesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_InterestBenchmarkRatesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_TypesOfInterestRatesAxis=sbs_IndiceNacionalDePrecosAoConsumidorAmplosMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
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<td style="white-space:nowrap;">ifrs-full_TypesOfInterestRatesAxis=sbs_TaxaDeJurosALongoPrazosMember</td>
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<td style="white-space:nowrap;">ifrs-full_TypesOfInterestRatesAxis=sbs_LondonInterbankOfferedRatesMember</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907185587360">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoDeBrasilMember', window );">Banco De Brasil [Member] | Moodys [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></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="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="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoSantanderBrasilMember', window );">Banco Santander Brasil [Member] | Standard Poors [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</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="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="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoSantanderBrasilMember', window );">Banco Santander Brasil [Member] | Moodys [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></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="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="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_CaixaEconomicaFederalMember', window );">Caixa Economica Federal [Member] | Standard Poors [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</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="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="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_CaixaEconomicaFederalMember', window );">Caixa Economica Federal [Member] | Moodys [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></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="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="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBradescoMember', window );">Banco Bradesco [Member] | Standard Poors [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</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="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="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBradescoMember', window );">Banco Bradesco [Member] | Moodys [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></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="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="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_ItauUnibancoHoldingMember', window );">Itau Unibanco Holding [Member] | Moodys [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</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="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="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBVMember', window );">Banco B V [Member] | Moodys [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></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="Show.showAR( this, 'defref_ifrs-full_DescriptionOfRatingAgenciesUsed', window );">Credit rating information of the banks</a></td>
<td class="text">AA.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="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBVMember', window );">Banco B V [Member] | Standard Poors [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</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="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="Show.showAR( this, 'defref_srt_CreditRatingFitchAxis=sbs_FitchMember', window );">Fitch [Member] | Banco De Brasil [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></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="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="Show.showAR( this, 'defref_srt_CreditRatingFitchAxis=sbs_FitchMember', window );">Fitch [Member] | Caixa Economica Federal [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</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="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="Show.showAR( this, 'defref_srt_CreditRatingFitchAxis=sbs_FitchMember', window );">Fitch [Member] | Banco Bradesco [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></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="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="Show.showAR( this, 'defref_srt_CreditRatingFitchAxis=sbs_FitchMember', window );">Fitch [Member] | Itau Unibanco Holding [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</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="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="Show.showAR( this, 'defref_srt_CreditRatingFitchAxis=sbs_FitchMember', window );">Fitch [Member] | Banco B T G Pactual 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></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="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="Show.showAR( this, 'defref_srt_CreditRatingFitchAxis=sbs_MoodysMember', window );">Moodys [Member] | Banco B T G Pactual 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</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="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="Show.showAR( this, 'defref_srt_CreditRatingFitchAxis=sbs_StandardPoorsMember', window );">Standard Poors [Member] | Banco B T G Pactual 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></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="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2023-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 36<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/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 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Note Expiry date 2023-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph IG24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/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 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_BancoDeBrasilMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoSantanderBrasilMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_srt_CreditRatingStandardPoorsAxis=sbs_StandardPoorsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_CaixaEconomicaFederalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBradescoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_BancoBVMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_BancoBTGPactualSMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
</div>
</body>
</html>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>92
<FILENAME>R81.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189480448">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Risk Management (Details 5) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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$ 3,545,358<span></span>
</td>
<td class="nump">R$ 3,151,314<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBVMember', window );">Banco B V [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_CurrentAccountsAndInvestmentFunds', window );">Current accounts and investment funds</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">289,908<span></span>
</td>
<td class="nump">262,465<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExternalCreditGradesAxis=sbs_AAPlusBraMember', window );">A A Plus 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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">2,237,629<span></span>
</td>
<td class="nump">1,905,810<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExternalCreditGradesAxis=sbs_AAABraMember', window );">A A A 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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">1,011,685<span></span>
</td>
<td class="nump">970,474<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExternalCreditGradesAxis=sbs_OthersMember', window );">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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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">R$ 296,044<span></span>
</td>
<td class="nump">R$ 275,030<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, 2022, this category includes R$ <span id="xdx_900_ecustom--CurrentAccountsAndInvestmentFunds_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember_pn3n3" title="Current accounts and investment funds">289,908</span> (R$ <span id="xdx_90A_ecustom--CurrentAccountsAndInvestmentFunds_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember_z9jvvVvTPOt2" title="Current accounts and investment funds">262,465</span> as of December 31, 2021) referring to Banco BV, current accounts,
and financial investments, which are not rated by Fitch.</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:monetaryItemType</td>
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<td>debit</td>
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<td>instant</td>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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:monetaryItemType</td>
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<td>instant</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
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<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_ExternalCreditGradesAxis=sbs_AAPlusBraMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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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_ifrs-full_ExternalCreditGradesAxis=sbs_OthersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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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>
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</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>93
<FILENAME>R82.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188360384">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Risk Management (Details 6) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingAndFinancing', window );">Borrowings and financing</a></td>
<td class="nump">R$ 31,919,116<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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Trade payables and contractors</a></td>
<td class="nump">430,946<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="Show.showAR( this, 'defref_ifrs-full_OtherShorttermProvisions', window );">Services payable</a></td>
<td class="nump">723,242<span></span>
</td>
<td class="nump">R$ 469,027<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PublicPrivatePartnership', window );">Public-Private Partnership &#8211; PPP</a></td>
<td class="nump">5,834,837<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="Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Program Contract Commitments</a></td>
<td class="nump">117,070<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="Show.showAR( this, 'defref_ifrs-full_OtherLiabilities', window );">Total</a></td>
<td class="nump">39,025,211<span></span>
</td>
<td class="nump">R$ 7,956<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_TwentyTwentyTwoMember', window );">Twenty Twenty Two [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingAndFinancing', window );">Borrowings and financing</a></td>
<td class="nump">3,640,245<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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Trade payables and contractors</a></td>
<td class="nump">430,946<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="Show.showAR( this, 'defref_ifrs-full_OtherShorttermProvisions', window );">Services payable</a></td>
<td class="nump">723,242<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PublicPrivatePartnership', window );">Public-Private Partnership &#8211; PPP</a></td>
<td class="nump">517,681<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="Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Program Contract Commitments</a></td>
<td class="nump">100,022<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="Show.showAR( this, 'defref_ifrs-full_OtherLiabilities', window );">Total</a></td>
<td class="nump">5,412,136<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="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_TwentyTwentyThreeMember', window );">Twenty Twenty Three [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingAndFinancing', window );">Borrowings and financing</a></td>
<td class="nump">3,740,510<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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Trade payables and contractors</a></td>
<td class="text"> <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="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="Show.showAR( this, 'defref_sbs_PublicPrivatePartnership', window );">Public-Private Partnership &#8211; PPP</a></td>
<td class="nump">423,568<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="Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Program Contract Commitments</a></td>
<td class="nump">1,174<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="Show.showAR( this, 'defref_ifrs-full_OtherLiabilities', window );">Total</a></td>
<td class="nump">4,165,252<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="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_TwentyTwentyFourMember', window );">Twenty Twenty Four [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingAndFinancing', window );">Borrowings and financing</a></td>
<td class="nump">3,790,915<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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Trade payables and contractors</a></td>
<td class="text"> <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="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="Show.showAR( this, 'defref_sbs_PublicPrivatePartnership', window );">Public-Private Partnership &#8211; PPP</a></td>
<td class="nump">386,767<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="Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Program Contract Commitments</a></td>
<td class="nump">1,174<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="Show.showAR( this, 'defref_ifrs-full_OtherLiabilities', window );">Total</a></td>
<td class="nump">4,178,856<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="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_TwentyTwentyFiveMember', window );">Twenty Twenty Five [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingAndFinancing', window );">Borrowings and financing</a></td>
<td class="nump">3,503,169<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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Trade payables and contractors</a></td>
<td class="text"> <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="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="Show.showAR( this, 'defref_sbs_PublicPrivatePartnership', window );">Public-Private Partnership &#8211; PPP</a></td>
<td class="nump">386,767<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="Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Program Contract Commitments</a></td>
<td class="nump">1,174<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="Show.showAR( this, 'defref_ifrs-full_OtherLiabilities', window );">Total</a></td>
<td class="nump">3,891,110<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="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_TwentyTwentySixMember', window );">Twenty Twenty Six [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingAndFinancing', window );">Borrowings and financing</a></td>
<td class="nump">3,821,448<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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Trade payables and contractors</a></td>
<td class="text"> <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="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="Show.showAR( this, 'defref_sbs_PublicPrivatePartnership', window );">Public-Private Partnership &#8211; PPP</a></td>
<td class="nump">386,767<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="Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Program Contract Commitments</a></td>
<td class="nump">1,174<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="Show.showAR( this, 'defref_ifrs-full_OtherLiabilities', window );">Total</a></td>
<td class="nump">4,209,389<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="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_TwentyTwentySevenMember', window );">Twenty Twenty Seven [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingAndFinancing', window );">Borrowings and financing</a></td>
<td class="nump">13,422,829<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="Show.showAR( this, 'defref_ifrs-full_TradeAndOtherCurrentPayables', window );">Trade payables and contractors</a></td>
<td class="text"> <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="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="Show.showAR( this, 'defref_sbs_PublicPrivatePartnership', window );">Public-Private Partnership &#8211; PPP</a></td>
<td class="nump">3,733,287<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="Show.showAR( this, 'defref_ifrs-full_CapitalCommitments', window );">Program Contract Commitments</a></td>
<td class="nump">12,352<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="Show.showAR( this, 'defref_ifrs-full_OtherLiabilities', window );">Total</a></td>
<td class="nump">R$ 17,168,468<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_OtherLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_OtherShorttermProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 78<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 54<br> -Subparagraph k<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_k&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_PublicPrivatePartnership">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_ifrs-full_MaturityAxis=sbs_TwentyTwentyTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_TwentyTwentyTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_TwentyTwentyThreeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_TwentyTwentyThreeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_TwentyTwentyFourMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_TwentyTwentyFourMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_TwentyTwentyFiveMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_TwentyTwentyFiveMember</td>
</tr>
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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><strong> Period Type:</strong></td>
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<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_MaturityAxis=sbs_TwentyTwentySixMember</td>
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<a href="javascript:void(0);" onclick="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;">ifrs-full_MaturityAxis=sbs_TwentyTwentySevenMember</td>
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<DOCUMENT>
<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187764896">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Risk Management (Details 7) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaximumExposureToCreditRisk', window );">Exposure interest rate risk</a></td>
<td class="num">R$ (2,809,441)<span></span>
</td>
<td class="num">R$ (3,321,489)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ProbableScenarioMember', window );">Probable Scenario [Member] | Interest rate risk [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="num">(1,282,010)<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="Show.showAR( this, 'defref_ifrs-full_MaximumExposureToCreditRisk', window );">Exposure interest rate risk</a></td>
<td class="num">(1,014,723)<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="Show.showAR( this, 'defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ProbableScenarioMember', window );">Probable Scenario [Member] | Interest rate risk [member] | Financial Income [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Assets</a></td>
<td class="nump">226,781<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="Show.showAR( this, 'defref_ifrs-full_ProbabilityOfDefaultAxis=sbs_ScenarioIMember', window );">Scenario I [Member] | Interest rate risk [member] | Interest To Be Incurred [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="num">(1,241,504)<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="Show.showAR( this, 'defref_sbs_VariableInterestRateAxis=sbs_CDIMember', window );">C D I [Member] | Exposure [Member] | Interest rate risk [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialAssets', window );">Assets</a></td>
<td class="nump">1,689,876<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="Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="num">(9,251,150)<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="Show.showAR( this, 'defref_ifrs-full_MaximumExposureToCreditRisk', window );">Exposure interest rate risk</a></td>
<td class="num">R$ (7,561,274)<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="Show.showAR( this, 'defref_sbs_VariableInterestRateAxis=sbs_CDIMember', window );">C D I [Member] | Probable Scenario [Member] | Interest rate risk [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear1', window );">Interest Rates During The Year1</a></td>
<td class="nump">13.42%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest Rates During The Year</a></td>
<td class="nump">13.42%<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="Show.showAR( this, 'defref_sbs_VariableInterestRateAxis=sbs_TRMember', window );">T R [Member] | Exposure [Member] | Interest rate risk [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="num">R$ (1,635,587)<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="Show.showAR( this, 'defref_sbs_VariableInterestRateAxis=sbs_TRMember', window );">T R [Member] | Probable Scenario [Member] | Interest rate risk [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest Rates During The Year</a></td>
<td class="nump">0.0205%<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="Show.showAR( this, 'defref_sbs_VariableInterestRateAxis=sbs_TRMember', window );">T R [Member] | Probable Scenario [Member] | Interest rate risk [member] | Expenses To Be Incurred [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="num">R$ (335)<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="Show.showAR( this, 'defref_sbs_VariableInterestRateAxis=sbs_IPCAMember', window );">I P C A [Member] | Exposure [Member] | Interest rate risk [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="num">R$ (3,073,435)<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="Show.showAR( this, 'defref_sbs_VariableInterestRateAxis=sbs_IPCAMember', window );">I P C A [Member] | Probable Scenario [Member] | Interest rate risk [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest Rates During The Year</a></td>
<td class="nump">5.3128%<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="Show.showAR( this, 'defref_sbs_VariableInterestRateAxis=sbs_IPCAMember', window );">I P C A [Member] | Probable Scenario [Member] | Interest rate risk [member] | Expenses To Be Incurred [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="num">R$ (163,285)<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="Show.showAR( this, 'defref_sbs_VariableInterestRateAxis=sbs_TJLPMember', window );">T J L P [Member] | Exposure [Member] | Interest rate risk [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="num">R$ (1,433,029)<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="Show.showAR( this, 'defref_sbs_VariableInterestRateAxis=sbs_TJLPMember', window );">T J L P [Member] | Probable Scenario [Member] | Interest rate risk [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest Rates During The Year</a></td>
<td class="nump">720.00%<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="Show.showAR( this, 'defref_sbs_VariableInterestRateAxis=sbs_TJLPMember', window );">T J L P [Member] | Probable Scenario [Member] | Interest rate risk [member] | Interest To Be Incurred [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="num">R$ (103,178)<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="Show.showAR( this, 'defref_sbs_VariableInterestRateAxis=sbs_LIBORMember', window );">L I B O R [Member] | Exposure [Member] | Interest rate risk [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="num">R$ (996,697)<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="Show.showAR( this, 'defref_sbs_VariableInterestRateAxis=sbs_LIBORMember', window );">L I B O R [Member] | Probable Scenario [Member] | Interest rate risk [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_InterestRatesDuringTheYear', window );">Interest Rates During The Year</a></td>
<td class="nump">0.0491%<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="Show.showAR( this, 'defref_sbs_VariableInterestRateAxis=sbs_LIBORMember', window );">L I B O R [Member] | Probable Scenario [Member] | Interest rate risk [member] | Interest To Be Incurred [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinancialLiabilities', window );">Liabilities</a></td>
<td class="num">R$ (489)<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_FinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 35H<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_35H&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 35M<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_35M&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 35N<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_35N&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 35I<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_35I&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 25<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 25<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_25&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 35K<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_35K_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2023-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 36<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/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 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_InterestRatesDuringTheYear">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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_ifrs-full_ProbabilityOfDefaultAxis=sbs_ProbableScenarioMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_TypesOfRisksAxis=ifrs-full_InterestRateRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_ClassesOfFinancialAssetsAxis=sbs_FinancialIncomeMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_ScenarioIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_ifrs-full_ClassesOfFinancialLiabilitiesAxis=sbs_InterestToBeIncurredMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_sbs_VariableInterestRateAxis=sbs_CDIMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_VariableInterestRateAxis=sbs_TRMember</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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<td><strong> Balance Type:</strong></td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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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="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
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<DOCUMENT>
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<SEQUENCE>95
<FILENAME>R84.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189263280">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Risk Management (Details 8) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="nump">R$ 18,958,671<span></span>
</td>
<td class="nump">R$ 17,723,836<span></span>
</td>
<td class="nump">R$ 17,258,624<span></span>
</td>
<td class="nump">R$ 13,244,709<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_CashAndCashEquivalents1', window );">(-) Cash and cash equivalents (Note 7)</a></td>
<td class="num">(1,867,485)<span></span>
</td>
<td class="num">(717,929)<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="Show.showAR( this, 'defref_ifrs-full_InvestmentsInAssociates', window );">(-) Financial investments (Note 8)</a></td>
<td class="num">(1,677,873)<span></span>
</td>
<td class="num">(2,433,385)<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="Show.showAR( this, 'defref_sbs_DebtNet', window );">Net debt</a></td>
<td class="nump">15,413,313<span></span>
</td>
<td class="nump">14,572,522<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="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Total equity</a></td>
<td class="nump">27,333,533<span></span>
</td>
<td class="nump">24,931,859<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="Show.showAR( this, 'defref_sbs_TotalCapital', window );">Total capital (shareholders + providers of capital)</a></td>
<td class="nump">R$ 42,746,846<span></span>
</td>
<td class="nump">R$ 39,504,381<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="Show.showAR( this, 'defref_sbs_LeverageRatio', window );">Leverage ratio</a></td>
<td class="nump">36.00%<span></span>
</td>
<td class="nump">37.00%<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 24<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 10<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_10&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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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>debit</td>
</tr>
<tr>
<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_CashAndCashEquivalents1</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: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_DebtNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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>dtr-types:percentItemType</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>instant</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187004528">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Risk Management (Details 9) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="nump">R$ 1,867,485<span></span>
</td>
<td class="nump">R$ 717,929<span></span>
</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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Financial investments</a></td>
<td class="nump">1,677,873<span></span>
</td>
<td class="nump">2,433,385<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="Show.showAR( this, 'defref_ifrs-full_RestrictedCashAndCashEquivalents', window );">Restricted cash</a></td>
<td class="nump">37,474<span></span>
</td>
<td class="nump">28,467<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="Show.showAR( this, 'defref_ifrs-full_TradeReceivables', window );">Trade receivables</a></td>
<td class="nump">3,277,808<span></span>
</td>
<td class="nump">2,918,311<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="Show.showAR( this, 'defref_sbs_WaterNationalAgencyNoncurrent', window );">Water National Agency - ANA</a></td>
<td class="nump">9,193<span></span>
</td>
<td class="nump">20,666<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherReceivables', window );">Other receivables</a></td>
<td class="nump">212,674<span></span>
</td>
<td class="nump">226,242<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="Show.showAR( this, 'defref_ifrs-full_FairValueAsDeemedCostAxis=sbs_FairValuesMember', window );">Fair Values [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Cash and cash equivalents</a></td>
<td class="nump">1,867,485<span></span>
</td>
<td class="nump">717,929<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="Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Financial investments</a></td>
<td class="nump">1,677,873<span></span>
</td>
<td class="nump">2,433,385<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_ifrs-full_RestrictedCashAndCashEquivalents', window );">Restricted cash</a></td>
<td class="nump">37,474<span></span>
</td>
<td class="nump">28,467<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_ifrs-full_TradeReceivables', window );">Trade receivables</a></td>
<td class="nump">3,277,808<span></span>
</td>
<td class="nump">2,918,311<span></span>
</td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_sbs_WaterNationalAgencyNoncurrent', window );">Water National Agency - ANA</a></td>
<td class="nump">9,193<span></span>
</td>
<td class="nump">20,666<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherReceivables', window );">Other receivables</a></td>
<td class="nump">R$ 212,674<span></span>
</td>
<td class="nump">R$ 226,242<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B13<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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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>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 8<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_8_f&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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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>instant</td>
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<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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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>debit</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="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="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="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="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 2022-03-24<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</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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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
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<td><strong> Name:</strong></td>
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<SEQUENCE>97
<FILENAME>R86.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189423312">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Risk Management (Details 10) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing</a></td>
<td class="nump">R$ 18,958,671<span></span>
</td>
<td class="nump">R$ 17,723,836<span></span>
</td>
<td class="nump">R$ 17,258,624<span></span>
</td>
<td class="nump">R$ 13,244,709<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TradePayablesAndContractors', window );">Trade payables and contractors</a></td>
<td class="nump">430,946<span></span>
</td>
<td class="nump">236,763<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="Show.showAR( this, 'defref_ifrs-full_OtherShorttermProvisions', window );">Services payable</a></td>
<td class="nump">723,242<span></span>
</td>
<td class="nump">469,027<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="Show.showAR( this, 'defref_sbs_ProgramContractCommitment', window );">Program contract commitments</a></td>
<td class="nump">112,385<span></span>
</td>
<td class="nump">122,647<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="Show.showAR( this, 'defref_sbs_PublicprivatePartnershipPpp', window );">Public-Private Partnership - PPP</a></td>
<td class="nump">2,959,181<span></span>
</td>
<td class="nump">3,060,185<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="Show.showAR( this, 'defref_ifrs-full_FairValueAsDeemedCostAxis=sbs_FairValuesMember', window );">Fair Values [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing</a></td>
<td class="nump">19,260,133<span></span>
</td>
<td class="nump">17,947,954<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="Show.showAR( this, 'defref_sbs_TradePayablesAndContractors', window );">Trade payables and contractors</a></td>
<td class="nump">430,946<span></span>
</td>
<td class="nump">236,763<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="Show.showAR( this, 'defref_ifrs-full_OtherShorttermProvisions', window );">Services payable</a></td>
<td class="nump">723,242<span></span>
</td>
<td class="nump">469,027<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="Show.showAR( this, 'defref_sbs_ProgramContractCommitment', window );">Program contract commitments</a></td>
<td class="nump">112,385<span></span>
</td>
<td class="nump">122,647<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="Show.showAR( this, 'defref_sbs_PublicprivatePartnershipPpp', window );">Public-Private Partnership - PPP</a></td>
<td class="nump">R$ 2,959,181<span></span>
</td>
<td class="nump">R$ 3,060,185<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_OtherShorttermProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 78<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_sbs_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_ProgramContractCommitment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_TradePayablesAndContractors">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TradePayablesAndContractors</td>
</tr>
<tr>
<td style="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_FairValueAsDeemedCostAxis=sbs_FairValuesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>98
<FILENAME>R87.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189184608">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Risk Management (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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaximumExposureToCreditRisk', window );">Total exposure</a></td>
<td class="nump">R$ 2,809,441<span></span>
</td>
<td class="nump">R$ 3,321,489<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PercentageOfDecreaseInCurrencyDueToDebt', window );">Percentage of decrease in currency due to debt</a></td>
<td class="nump">15.80%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts', window );">Liabilities related to exchange rate variation of borrowings and financing contracts</a></td>
<td class="nump">R$ 488,614<span></span>
</td>
<td class="nump">38,324<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="Show.showAR( this, 'defref_sbs_IncomeBeforeTaxes', window );">Income before taxes</a></td>
<td class="nump">280,944<span></span>
</td>
<td class="nump">332,149<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_EffectsOnProfitForTheYearBeforeTaxes', window );">Effects on profit for the year before taxes</a></td>
<td class="nump">R$ 168,148<span></span>
</td>
<td class="nump">R$ 149,049<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_LeverageRatio', window );">Leverage ratio</a></td>
<td class="nump">36.00%<span></span>
</td>
<td class="nump">37.00%<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="Show.showAR( this, 'defref_sbs_FinancialInstrumentAssetsReceivablesFromRelatedParties', window );">Financial instrument assets receivables from related parties</a></td>
<td class="nump">R$ 1,156,743<span></span>
</td>
<td class="nump">R$ 818,552<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReimbursementOfAdditionalRetirementAndPensionPlan', window );">Reimbursement of additional retirement and pension plan</a></td>
<td class="nump">R$ 1,060,040<span></span>
</td>
<td class="nump">R$ 741,910<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 35K<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_35K_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2023-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 36<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/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 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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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>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_EffectsOnProfitForTheYearBeforeTaxes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</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_FinancialInstrumentAssetsReceivablesFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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: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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</div></td></tr>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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:monetaryItemType</td>
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<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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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>dtr-types: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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</div></td></tr>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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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<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_sbs_PercentageOfDecreaseInCurrencyDueToDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</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>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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: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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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188902496">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Cash and cash equivalents (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Cash', window );">Cash and banks</a></td>
<td class="nump">R$ 139,844<span></span>
</td>
<td class="nump">R$ 146,853<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="Show.showAR( this, 'defref_ifrs-full_CashEquivalents', window );">Cash equivalents</a></td>
<td class="nump">1,727,641<span></span>
</td>
<td class="nump">571,076<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="Show.showAR( this, 'defref_ifrs-full_CashAndCashEquivalents', window );">Total</a></td>
<td class="nump">R$ 1,867,485<span></span>
</td>
<td class="nump">R$ 717,929<span></span>
</td>
<td class="nump">R$ 396,401<span></span>
</td>
<td class="nump">R$ 2,253,210<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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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>
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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_ifrs-full_CashAndCashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B13<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B13_a&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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<td><strong> Data Type:</strong></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>instant</td>
</tr>
</table></div>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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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>
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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_CashEquivalents">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 45<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_45&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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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: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>instant</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189041472">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_AverageYieldOfCashEquivalents', window );">Average yield of cash equivalents</a></td>
<td class="nump">0.9569<span></span>
</td>
<td class="nump">0.9600<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>101
<FILENAME>R90.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187848336">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Financial investments (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Financial investments</a></td>
<td class="nump">R$ 1,677,873<span></span>
</td>
<td class="nump">R$ 2,433,385<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBVMember', window );">Banco B V [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Financial investments</a></td>
<td class="nump">289,909<span></span>
</td>
<td class="nump">262,465<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Financial investments</a></td>
<td class="nump">403,732<span></span>
</td>
<td class="nump">366,906<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Financial investments</a></td>
<td class="nump">578,752<span></span>
</td>
<td class="nump">524,791<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancoBTGPactualSAMember', window );">Banco B T G 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Financial investments</a></td>
<td class="nump">404,363<span></span>
</td>
<td class="nump">367,361<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BancodobrasilsaOneMember', window );">Bancodobrasilsa One [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentFinancialAssetsAtAmortisedCost', window );">Financial investments</a></td>
<td class="nump">R$ 1,117<span></span>
</td>
<td class="nump">R$ 911,862<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 8<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_8_f&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>102
<FILENAME>R91.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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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							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907191451888">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Financial investments (Details Narrative)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_AverageYieldOfFinancialInstrument', window );">Average yield of financial investments</a></td>
<td class="nump">102.90%<span></span>
</td>
<td class="nump">101.57%<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>103
<FILENAME>R92.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188497696">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Restricted cash (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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$ 37,474<span></span>
</td>
<td class="nump">R$ 28,467<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sbs_AgreementwiththeSaoPauloMunicipalGovernmentMember', window );">Agreementwiththe 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">30,231<span></span>
</td>
<td class="nump">21,464<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sbs_BrazilianFederalSavingsBankEscrowDepositesMember', window );">Brazilian Federal Savings Bank Escrow Deposites [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">433<span></span>
</td>
<td class="nump">740<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfAssetsAxis=sbs_OtherOneMember', window );">Other One [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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$ 6,810<span></span>
</td>
<td class="nump">R$ 6,263<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 transfer 7.5% of the revenue earned in the municipality 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.</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_sbs_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_ClassesOfAssetsAxis=sbs_AgreementwiththeSaoPauloMunicipalGovernmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</table>
<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_ClassesOfAssetsAxis=sbs_OtherOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>104
<FILENAME>R93.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188511296">
<tr>
<th class="tl" colspan="2" rowspan="1"><div style="width: 200px;"><strong>Trade receivables (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 4,706,325<span></span>
</td>
<td class="nump">R$ 4,198,399<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">(1,428,517)<span></span>
</td>
<td class="num">(1,280,088)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">3,277,808<span></span>
</td>
<td class="nump">2,918,311<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTradeReceivables', window );">Current</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,062,574<span></span>
</td>
<td class="nump">2,695,077<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentTradeReceivables', window );">Noncurrent</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">215,234<span></span>
</td>
<td class="nump">223,234<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TradeReceivables1', window );">Trade receivables</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">3,277,808<span></span>
</td>
<td class="nump">2,918,311<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,704,332<span></span>
</td>
<td class="nump">2,556,639<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">993,318<span></span>
</td>
<td class="nump">873,523<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TradeReceivablesSectorAxis=sbs_WholesaleMunicipalGovernmentsMember', window );">Wholesale 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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">49,415<span></span>
</td>
<td class="nump">28,044<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TradeReceivablesAxis=sbs_GeneralAndSpecialCustomersMember', window );">General And Special Customers [Member] | 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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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">2,287,782<span></span>
</td>
<td class="nump">2,042,023<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TradeReceivablesAxis=sbs_AgreementsMember', window );">Agreements [Member] | 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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">416,550<span></span>
</td>
<td class="nump">514,616<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TradeReceivablesAxis=sbs_AgreementsMember', window );">Agreements [Member] | 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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[4]</sup></td>
<td class="nump">372,943<span></span>
</td>
<td class="nump">278,844<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TradeReceivablesAxis=sbs_MunicipalMember', window );">Municipal [Member] | 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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">609,731<span></span>
</td>
<td class="nump">586,810<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TradeReceivablesAxis=sbs_FederalMember', window );">Federal [Member] | 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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">10,644<span></span>
</td>
<td class="nump">7,869<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TradeReceivablesAxis=sbs_MogiDasCruzesMember', window );">Mogi Das Cruzes [Member] | Wholesale 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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">4,048<span></span>
</td>
<td class="nump">3,580<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TradeReceivablesAxis=sbs_SaoCaetanoDoSulMember', window );">Sao Caetano Do Sul [Member] | Wholesale 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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">45,367<span></span>
</td>
<td class="nump">24,464<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Subtotal</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 959,260<span></span>
</td>
<td class="nump">R$ 740,193<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">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 customers
(fixed demand agreements, industrial waste, wells, among others);</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 inflation 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2023-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 16<br> -URI https://taxonomy.ifrs.org/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 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current trade receivables. [Refer: Trade receivables]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 68<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_68&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_TradeReceivables1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TradeReceivables1</td>
</tr>
<tr>
<td style="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_TradeReceivablesGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_TradeReceivablesSectorAxis=sbs_PrivateSectorMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_TradeReceivablesSectorAxis=sbs_GovernmentEntitiesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_TradeReceivablesSectorAxis=sbs_WholesaleMunicipalGovernmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_GeneralAndSpecialCustomersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_TradeReceivablesAxis=sbs_MunicipalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_TradeReceivablesAxis=sbs_UnbilledSupplyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>105
<FILENAME>R94.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187389488">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Trade receivables (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_CurrentTradeReceivablesGross', window );">Current</a></td>
<td class="nump">R$ 2,244,754<span></span>
</td>
<td class="nump">R$ 1,896,535<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TradeReceivablesPastDue', window );">Past-due</a></td>
<td class="nump">2,461,571<span></span>
</td>
<td class="nump">2,301,864<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TradeReceivablesGross', window );">Total</a></td>
<td class="nump">4,706,325<span></span>
</td>
<td class="nump">4,198,399<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_NotLaterThanOneMonthMember', window );">Not later than one month [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TradeReceivablesPastDue', window );">Past-due</a></td>
<td class="nump">489,709<span></span>
</td>
<td class="nump">502,164<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember', window );">Later than one month and not later than two months [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TradeReceivablesPastDue', window );">Past-due</a></td>
<td class="nump">248,128<span></span>
</td>
<td class="nump">267,723<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_LaterThanTwoMonthAndNotLaterThanThreeMonthsMember', window );">Later Than Two Month And Not Later Than Three Months [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TradeReceivablesPastDue', window );">Past-due</a></td>
<td class="nump">165,306<span></span>
</td>
<td class="nump">182,977<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_LaterThanThreeMonthAndNotLaterThanFourMonthsMember', window );">Later Than Three Month And Not Later Than Four Months [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TradeReceivablesPastDue', window );">Past-due</a></td>
<td class="nump">150,941<span></span>
</td>
<td class="nump">155,018<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_LaterThanFourMonthAndNotLaterThanSixMonthsMember', window );">Later Than Four Month And Not Later Than Six Months [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TradeReceivablesPastDue', window );">Past-due</a></td>
<td class="nump">281,530<span></span>
</td>
<td class="nump">258,718<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanSixMonthsAndNotLaterThanOneYearMember', window );">Later than six months and not later than one year [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TradeReceivablesPastDue', window );">Past-due</a></td>
<td class="nump">58,702<span></span>
</td>
<td class="nump">95,751<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearMember', window );">Later than one year [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TradeReceivablesPastDue', window );">Past-due</a></td>
<td class="nump">R$ 1,067,255<span></span>
</td>
<td class="nump">R$ 839,513<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>106
<FILENAME>R95.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907196448688">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="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="Show.showAR( this, 'defref_sbs_AllowanceAccountForCreditLossesOfFinancialAssets1', window );">Balance at beginning of the year</a></td>
<td class="nump">R$ 1,280,088<span></span>
</td>
<td class="nump">R$ 1,157,619<span></span>
</td>
<td class="nump">R$ 1,042,015<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets', window );">Losses</a></td>
<td class="nump">209,360<span></span>
</td>
<td class="nump">182,547<span></span>
</td>
<td class="nump">176,776<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RecoveriesRecognized', window );">Recoveries</a></td>
<td class="num">(60,931)<span></span>
</td>
<td class="num">(60,078)<span></span>
</td>
<td class="num">(61,172)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AllowanceAccountForCreditLossesOfFinancialAssets1', window );">Balance at the end of the year</a></td>
<td class="nump">1,428,517<span></span>
</td>
<td class="nump">1,280,088<span></span>
</td>
<td class="nump">1,157,619<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction', window );">Write-offs</a></td>
<td class="num">(636,366)<span></span>
</td>
<td class="num">(508,055)<span></span>
</td>
<td class="num">(329,512)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties', window );">(Losses)/reversal with state entities - related parties</a></td>
<td class="nump">2,738<span></span>
</td>
<td class="num">(13,206)<span></span>
</td>
<td class="nump">290<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector', window );">(Losses) with the private sector / government entities</a></td>
<td class="num">(209,360)<span></span>
</td>
<td class="num">(182,547)<span></span>
</td>
<td class="num">(176,776)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RecoveriesRecognizedInBadDebtExpense', window );">Recoveries</a></td>
<td class="nump">60,931<span></span>
</td>
<td class="nump">60,078<span></span>
</td>
<td class="nump">61,172<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss', window );">Amount recorded expense (Note 29)</a></td>
<td class="num">R$ (782,057)<span></span>
</td>
<td class="num">R$ (643,730)<span></span>
</td>
<td class="num">R$ (444,826)<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Note Expiry date 2023-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 16<br> -URI https://taxonomy.ifrs.org/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 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 20<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_AllowanceAccountForCreditLossesOfFinancialAssets1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AllowanceAccountForCreditLossesOfFinancialAssets1</td>
</tr>
<tr>
<td style="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_ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_RecoveriesRecognized">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>107
<FILENAME>R96.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188609808">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Trade receivables (Details 3)<br> R$ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_JudicialBonds', window );">Judicial bonds</a></td>
<td class="nump">R$ 2,807,318<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TradeReceivablesJudicialBondsAxis=sbs_MunicpalityOfSaoPauloMember', window );">Municpality Of Sao Paulo [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_JudicialBonds', window );">Judicial bonds</a></td>
<td class="nump">2,656,113<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TradeReceivablesJudicialBondsAxis=sbs_MunicpalityofCotiaMember', window );">Municpalityof Cotia [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_JudicialBonds', window );">Judicial bonds</a></td>
<td class="nump">103,729<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TradeReceivablesJudicialBondsAxis=sbs_MunicpalityofCachoeiraPaulistaMember', window );">Municpalityof Cachoeira Paulista [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_JudicialBonds', window );">Judicial bonds</a></td>
<td class="nump">13,672<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TradeReceivablesJudicialBondsAxis=sbs_OthersMember', window );">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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_JudicialBonds', window );">Judicial bonds</a></td>
<td class="nump">R$ 33,804<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_JudicialBonds">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_JudicialBonds</td>
</tr>
<tr>
<td style="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_TradeReceivablesJudicialBondsAxis=sbs_MunicpalityOfSaoPauloMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_TradeReceivablesJudicialBondsAxis=sbs_MunicpalityOfSaoPauloMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_TradeReceivablesJudicialBondsAxis=sbs_MunicpalityofCotiaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_TradeReceivablesJudicialBondsAxis=sbs_MunicpalityofCotiaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_TradeReceivablesJudicialBondsAxis=sbs_MunicpalityofCachoeiraPaulistaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_TradeReceivablesJudicialBondsAxis=sbs_MunicpalityofCachoeiraPaulistaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_TradeReceivablesJudicialBondsAxis=sbs_OthersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_TradeReceivablesJudicialBondsAxis=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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>108
<FILENAME>R97.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907198181152">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Trade receivables (Details Narrative)<br> R$ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TradeReceivablesAbstract', window );"><strong>Trade Receivables</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_JudicialBonds', window );">Judicial bonds</a></td>
<td class="nump">R$ 2,807,318<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_JudicialBonds">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_JudicialBonds</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>R98.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188325936">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Related-Party Balances and Transactions (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Mar. 18, 2015</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable, current</a></td>
<td class="nump">R$ 205,793<span></span>
</td>
<td class="nump">R$ 173,657<span></span>
</td>
<td class="nump">R$ 696,283<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable, current</a></td>
<td class="num">(205,793)<span></span>
</td>
<td class="num">(173,657)<span></span>
</td>
<td class="num">R$ (696,283)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties', window );">Accounts receivable, noncurrent</a></td>
<td class="nump">950,950<span></span>
</td>
<td class="nump">644,895<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TotalReceivables', window );">Total receivables</a></td>
<td class="nump">1,156,743<span></span>
</td>
<td class="nump">818,552<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TotalAssets', window );">Total</a></td>
<td class="nump">1,156,743<span></span>
</td>
<td class="nump">818,552<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="Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Liabilities</a></td>
<td class="nump">29,874,232<span></span>
</td>
<td class="nump">28,233,626<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="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable, current</a></td>
<td class="nump">144,937<span></span>
</td>
<td class="nump">127,614<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="Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable, current</a></td>
<td class="num">(144,937)<span></span>
</td>
<td class="num">(127,614)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TotalAssets', window );">Total</a></td>
<td class="nump">96,703<span></span>
</td>
<td class="nump">76,642<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="Show.showAR( this, 'defref_sbs_AccountsReceivableAxis=sbs_AllowanceForLossMember', window );">Allowance For Loss [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable, current</a></td>
<td class="nump">49,595<span></span>
</td>
<td class="nump">52,333<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="Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable, current</a></td>
<td class="num">(49,595)<span></span>
</td>
<td class="num">(52,333)<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="Show.showAR( this, 'defref_sbs_AccountsReceivableAxis=sbs_MonthlyFlowPaymentsiiandviMember', window );">Monthly Flow Paymentsiiandvi [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable, current</a></td>
<td class="nump">13,376<span></span>
</td>
<td class="nump">11,930<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="Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable, current</a></td>
<td class="num">(13,376)<span></span>
</td>
<td class="num">(11,930)<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="Show.showAR( this, 'defref_sbs_AccountsReceivableAxis=sbs_ReimbursementGESP2015Member', window );">Reimbursement G E S P 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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable, current</a></td>
<td class="nump">97,075<span></span>
</td>
<td class="nump">86,446<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="Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable, current</a></td>
<td class="num">(97,075)<span></span>
</td>
<td class="num">(86,446)<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="Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties', window );">Accounts receivable, noncurrent</a></td>
<td class="nump">949,589<span></span>
</td>
<td class="nump">643,534<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="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NoncurrentReceivablesDueFromRelatedParties', window );">Accounts receivable, noncurrent</a></td>
<td class="nump">1,361<span></span>
</td>
<td class="nump">1,361<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="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TotalAssets', window );">Total</a></td>
<td class="nump">1,060,040<span></span>
</td>
<td class="nump">741,910<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="Show.showAR( this, 'defref_sbs_AccountsReceivableAxis=sbs_InterestOnCapitalPayableMember', window );">Interest On Capital Payable [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Liabilities', window );">Liabilities</a></td>
<td class="nump">R$ 372,550<span></span>
</td>
<td class="nump">R$ 275,240<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2022-03-24<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_Liabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 28<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_NoncurrentReceivablesDueFromRelatedParties">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 78<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_TotalAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TotalAssets</td>
</tr>
<tr>
<td style="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_TotalReceivables">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TotalReceivables</td>
</tr>
<tr>
<td style="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_AccountsReceivableAxis=sbs_SanitationServicesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_MonthlyFlowPaymentsiiandviMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_MonthlyFlowPaymentsiiandviMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_AgreementForTheInstallmentPaymentOfSanitationServicesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AccountsReceivableAxis=sbs_InterestOnCapitalPayableMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_InterestOnCapitalPayableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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>110
<FILENAME>R99.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187901328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenues</a></td>
<td class="nump">R$ 22,055,720<span></span>
</td>
<td class="nump">R$ 19,491,061<span></span>
</td>
<td class="nump">R$ 17,797,541<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OperatingRevenueAxis=sbs_SanitationServices1Member', window );">Sanitation Services 1 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenues</a></td>
<td class="nump">661,955<span></span>
</td>
<td class="nump">522,608<span></span>
</td>
<td class="nump">501,756<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OperatingRevenueAxis=sbs_PaymentsReceivedRelatedPartiesMember', window );">Payments Received 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenues</a></td>
<td class="num">(632,501)<span></span>
</td>
<td class="num">(439,349)<span></span>
</td>
<td class="num">(520,881)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OperatingRevenueAxis=sbs_PaymentReceivedFromReimbursementMember', window );">Payment Received From Reimbursement [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Revenues</a></td>
<td class="num">R$ (186,690)<span></span>
</td>
<td class="num">R$ (179,787)<span></span>
</td>
<td class="num">R$ (173,874)<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 28<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 33<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 34<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2022-03-24<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 82<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 10: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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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<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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</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: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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</div></td></tr>
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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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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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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<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_sbs_OperatingRevenueAxis=sbs_PaymentReceivedFromReimbursementMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_PaymentReceivedFromReimbursementMember</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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<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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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907186872448">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Related-Party Balances and Transactions (Details Narrative) - BRL (R$)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Jul. 31, 2022</div></th>
<th class="th"><div>Jul. 22, 2022</div></th>
<th class="th"><div>Apr. 05, 2017</div></th>
<th class="th"><div>Mar. 18, 2015</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DisputedAmountsReceivable', window );">Disputed amounts receivable</a></td>
<td class="nump">R$ 1,482,140,000<span></span>
</td>
<td class="nump">R$ 1,375,137,000<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>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ActuarialLiabilityAmount', window );">Actuarial liability amount</a></td>
<td class="nump">2,002,075,000<span></span>
</td>
<td class="nump">2,192,062,000<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>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="nump">R$ 1,012,310,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AmountsReceivableRelatedPartyTransactions', window );">Accounts receivable, current</a></td>
<td class="nump">R$ 205,793,000<span></span>
</td>
<td class="nump">R$ 173,657,000<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="nump">696,283,000<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="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="nump">R$ 325,561,000<span></span>
</td>
<td class="nump">R$ 316,027,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 316,027,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 609,109,000<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="Show.showAR( this, 'defref_sbs_ReceivablesInCurrentAssets', window );">Receivables in current assets</a></td>
<td class="nump">R$ 97,075,000<span></span>
</td>
<td class="nump">R$ 86,446,000<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>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReceivablesInNoncurrentAssets', window );">Receivables in non-current assets</a></td>
<td class="nump">949,589,000<span></span>
</td>
<td class="nump">643,534,000<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>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OtherLiabilitie', window );">Other liabilities, current</a></td>
<td class="nump">8,456,000<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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherNoncurrentNonfinancialLiabilities', window );">Other liabilities, non-current</a></td>
<td class="nump">95,033,000<span></span>
</td>
<td class="nump">88,264,000<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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherLiabilities', window );">Other liabilities, current</a></td>
<td class="nump">39,025,211,000<span></span>
</td>
<td class="nump">7,956,000<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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BenefitsPaidOrPayable', window );">Amount paid</a></td>
<td class="nump">8,963,000<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>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities', window );">Expenses related to personnel assigned by SABESP to other state government entities</a></td>
<td class="nump">800,000<span></span>
</td>
<td class="nump">734,000<span></span>
</td>
<td class="nump">R$ 2,108,000<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="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ExpensesRelatedToPersonnelByOtherEntitiesToSabesp', window );">Expenses related to personnel by other entities to SABESP</a></td>
<td class="nump">13,000<span></span>
</td>
<td class="nump">13,000<span></span>
</td>
<td class="nump">R$ 13,000<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="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_NonoperatingAssets', window );">Non-operating assets</a></td>
<td class="nump">3,613,000<span></span>
</td>
<td class="nump">3,613,000<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>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_NetActuarialLiability', window );">Net actuarial liability</a></td>
<td class="nump">148,116,000<span></span>
</td>
<td class="nump">129,600,000<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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_KeyManagementPersonnelCompensation', window );">Compensation to Officers</a></td>
<td class="nump">6,175,000<span></span>
</td>
<td class="nump">6,369,000<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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherLongtermBenefits', window );">Bonus program</a></td>
<td class="nump">1,305,000<span></span>
</td>
<td class="nump">1,440,000<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>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RelatedPartyLoanAgreement', window );">Total loan agreement related party</a></td>
<td class="nump">12,953,000<span></span>
</td>
<td class="nump">11,884,000<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>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InterestAmount', window );">Total loan agreement related party</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">11,021,000<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>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RelatedPartyLoanAgreementBalancePricipal', window );">Total loan agreement related party</a></td>
<td class="nump">242,000<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>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RelatedPartyLoanAgreementBalanceIntrest', window );">Total loan agreement related party</a></td>
<td class="nump">2,814,000<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>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TotalInvestmentAmount', window );">Total investment amount</a></td>
<td class="nump">10,800,000<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>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentFinanced1', window );">Investment financed by FEHIDRO</a></td>
<td class="nump">8,700,000<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>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentFinanced2', window );">Investment financed by SABESP</a></td>
<td class="nump">R$ 2,100,000<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>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IntrestRate', window );">Financing interest rate</a></td>
<td class="nump">3.00%<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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LiabilitiesArisingFromFinancingActivities', window );">Financing amount</a></td>
<td class="nump">R$ 5,100,000<span></span>
</td>
<td class="nump">R$ 4,700,000<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>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProceedsFromIssueOfPreferenceShares', window );">Value of shares issued</a></td>
<td class="nump">R$ 87,174,000<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>
</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 20<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 24<br> -IssueDate 2022-03-24<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_BenefitsPaidOrPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of benefits paid or payable for retirement benefit plans.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 35<br> -Subparagraph b<br> -Clause v<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_35_b_v&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_BenefitsPaidOrPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_KeyManagementPersonnelCompensation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 17<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=24&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_LiabilitiesArisingFromFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of liabilities for which cash flows were, or future cash flows will be, classified in the statement of cash flows as cash flows from financing activities. [Refer: Cash flows from (used in) financing activities; Liabilities]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 44D<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_44D&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_LiabilitiesArisingFromFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued by the entity.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 158<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_158&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 17<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_17&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_DisputedAmountsReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_ExpensesRelatedToPersonnelByOtherEntitiesToSabesp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_InflationAdjustmentAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_InterestAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InterestAmount</td>
</tr>
<tr>
<td style="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_IntrestRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IntrestRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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_InvestmentFinanced1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InvestmentFinanced1</td>
</tr>
<tr>
<td style="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_InvestmentFinanced2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InvestmentFinanced2</td>
</tr>
<tr>
<td style="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_MonthlyInstallmentPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_OtherLiabilitie">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OtherLiabilitie</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_RelatedPartyLoanAgreement">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_RelatedPartyLoanAgreementBalanceIntrest">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RelatedPartyLoanAgreementBalanceIntrest</td>
</tr>
<tr>
<td style="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_RelatedPartyLoanAgreementBalancePricipal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RelatedPartyLoanAgreementBalancePricipal</td>
</tr>
<tr>
<td style="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_TotalInvestmentAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TotalInvestmentAmount</td>
</tr>
<tr>
<td style="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_ClassesOfShareCapitalAxis=ifrs-full_PreferenceSharesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>112
<FILENAME>R101.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907183416976">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Investments (Details) - 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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 27,333,533<span></span>
</td>
<td class="nump">R$ 24,931,859<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="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="text">&#160;<span></span>
</td>
<td class="nump">3,121,267<span></span>
</td>
<td class="nump">2,305,869<span></span>
</td>
<td class="nump">R$ 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="Show.showAR( this, 'defref_sbs_InvestmentAccountedForUsingEquityMethod1', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">104,666<span></span>
</td>
<td class="nump">73,338<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentsContribution', window );">Investments contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">19,869<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="Show.showAR( this, 'defref_sbs_DividendPayables2', window );">Dividends distributed</a></td>
<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">(13,092)<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="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income</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="text">&#160;<span></span>
</td>
<td class="nump">17<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="nump">1,203<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="nump">24,551<span></span>
</td>
<td class="nump">22,079<span></span>
</td>
<td class="nump">14,136<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="num">(1,203)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OtherInvestmentAccountedForUsingEquityMethod1', window );">Other investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,099<span></span>
</td>
<td class="nump">6,099<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OverallTotal', window );">Overall total</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 110,765<span></span>
</td>
<td class="nump">R$ 79,437<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="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Number of shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></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="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_SeasammMember', window );">Seasamm [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 59,371<span></span>
</td>
<td class="nump">R$ 58,421<span></span>
</td>
<td class="nump">51,514<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_Contribution', window );">Contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_DividendPayables1', window );">Dividends distributed</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(13,875)<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="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="text">&#160;<span></span>
</td>
<td class="nump">14,825<span></span>
</td>
<td class="nump">9,059<span></span>
</td>
<td class="nump">7,332<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentAccountedForUsingEquityMethod1', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">21,374<span></span>
</td>
<td class="nump">21,032<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentsContribution', window );">Investments contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_DividendPayables2', window );">Dividends distributed</a></td>
<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">(4,995)<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="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income</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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="nump">R$ 5,337<span></span>
</td>
<td class="nump">R$ 3,261<span></span>
</td>
<td class="nump">R$ 2,640<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ProportionOfOwnershipInterestInJointVenture1', window );">Interest percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_AguasDeAndradinasMember', window );">Aguas De Andradinas [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 30,777<span></span>
</td>
<td class="nump">R$ 29,591<span></span>
</td>
<td class="nump">29,576<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="Show.showAR( this, 'defref_sbs_Contribution', window );">Contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_DividendPayables1', window );">Dividends distributed</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="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="text">&#160;<span></span>
</td>
<td class="nump">1,186<span></span>
</td>
<td class="nump">2,424<span></span>
</td>
<td class="nump">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="Show.showAR( this, 'defref_sbs_InvestmentAccountedForUsingEquityMethod1', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,233<span></span>
</td>
<td class="nump">8,877<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentsContribution', window );">Investments contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_DividendPayables2', window );">Dividends distributed</a></td>
<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"> <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="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income</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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="nump">R$ 356<span></span>
</td>
<td class="nump">R$ 700<span></span>
</td>
<td class="nump">R$ 233<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ProportionOfOwnershipInterestInJointVenture1', window );">Interest percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 10,787<span></span>
</td>
<td class="nump">R$ 9,384<span></span>
</td>
<td class="nump">8,533<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="Show.showAR( this, 'defref_sbs_Contribution', window );">Contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_DividendPayables1', window );">Dividends distributed</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="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="text">&#160;<span></span>
</td>
<td class="nump">1,403<span></span>
</td>
<td class="nump">1,428<span></span>
</td>
<td class="nump">1,613<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentAccountedForUsingEquityMethod1', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,236<span></span>
</td>
<td class="nump">2,815<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentsContribution', window );">Investments contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_DividendPayables2', window );">Dividends distributed</a></td>
<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"> <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="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income</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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="nump">R$ 421<span></span>
</td>
<td class="nump">R$ 433<span></span>
</td>
<td class="nump">R$ 485<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ProportionOfOwnershipInterestInJointVenture1', window );">Interest percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">4,013<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="Show.showAR( this, 'defref_sbs_Contribution', window );">Contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_DividendPayables1', window );">Dividends distributed</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(770)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentAccountedForUsingEquityMethod1', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_InvestmentsContribution', window );">Investments contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_DividendPayables2', window );">Dividends distributed</a></td>
<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"> <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="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income</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="text">&#160;<span></span>
</td>
<td class="nump">17<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="nump">1,203<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">R$ (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="Show.showAR( this, 'defref_sbs_ProportionOfOwnershipInterestInJointVenture1', window );">Interest percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">46.00%<span></span>
</td>
<td class="nump">46.00%<span></span>
</td>
<td class="nump">30.00%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="num">R$ (1,203)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersAndOtherChangesEquity', window );">Capital increase</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfSharesIssued', window );">Number of shares issued</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></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="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OtherInvestment', window );">Other investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></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="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 29,729<span></span>
</td>
<td class="nump">R$ 23,493<span></span>
</td>
<td class="nump">11,409<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_Contribution', window );">Contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_DividendPayables1', window );">Dividends distributed</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,941)<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="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="text">&#160;<span></span>
</td>
<td class="nump">8,177<span></span>
</td>
<td class="nump">4,701<span></span>
</td>
<td class="nump">3,923<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentAccountedForUsingEquityMethod1', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">13,379<span></span>
</td>
<td class="nump">10,572<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentsContribution', window );">Investments contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_DividendPayables2', window );">Dividends distributed</a></td>
<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">(873)<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="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income</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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="nump">R$ 3,680<span></span>
</td>
<td class="nump">R$ 5,438<span></span>
</td>
<td class="nump">R$ 1,765<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ProportionOfOwnershipInterestInJointVenture1', window );">Interest percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 73,926<span></span>
</td>
<td class="nump">R$ 58,172<span></span>
</td>
<td class="nump">41,903<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_Contribution', window );">Contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_DividendPayables1', window );">Dividends distributed</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(14,742)<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="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="text">&#160;<span></span>
</td>
<td class="nump">30,496<span></span>
</td>
<td class="nump">25,269<span></span>
</td>
<td class="nump">19,131<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentAccountedForUsingEquityMethod1', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">36,223<span></span>
</td>
<td class="nump">28,504<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentsContribution', window );">Investments contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_DividendPayables2', window );">Dividends distributed</a></td>
<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">(7,224)<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="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income</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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="nump">R$ 14,943<span></span>
</td>
<td class="nump">R$ 12,382<span></span>
</td>
<td class="nump">R$ 9,374<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ProportionOfOwnershipInterestInJointVenture1', window );">Interest percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_PaulistaGeradoraDeEnergiasMember', window );">Paulista Geradora De Energias [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">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$ 10,486<span></span>
</td>
<td class="nump">R$ 6,153<span></span>
</td>
<td class="nump">6,692<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_Contribution', window );">Contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,077<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="Show.showAR( this, 'defref_sbs_DividendPayables1', window );">Dividends distributed</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(539)<span></span>
</td>
<td class="num">(744)<span></span>
</td>
<td class="num">(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="Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_CantareiraSPEnergiaMember', window );">Cantareira S P 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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_Contribution', window );">Contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000<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="Show.showAR( this, 'defref_sbs_DividendPayables1', window );">Dividends distributed</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentAccountedForUsingEquityMethod1', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">490<span></span>
</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="Show.showAR( this, 'defref_sbs_InvestmentsContribution', window );">Investments contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">490<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="Show.showAR( this, 'defref_sbs_DividendPayables2', window );">Dividends distributed</a></td>
<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"> <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="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income</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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ProportionOfOwnershipInterestInJointVenture1', window );">Interest percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">49.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_FOXXUREBAAmbientalMember', window );">F O X X U R E B A 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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 69,258<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_Contribution', window );">Contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">69,258<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="Show.showAR( this, 'defref_sbs_DividendPayables1', window );">Dividends distributed</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentAccountedForUsingEquityMethod1', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">13,852<span></span>
</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="Show.showAR( this, 'defref_sbs_InvestmentsContribution', window );">Investments contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">13,852<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="Show.showAR( this, 'defref_sbs_DividendPayables2', window );">Dividends distributed</a></td>
<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"> <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="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income</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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ProportionOfOwnershipInterestInJointVenture1', window );">Interest percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_InfranextSolucoesemPavimentacaoMember', window );">Infranext Solucoesem Pavimentacao [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Equity', window );">Equity</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 7,050<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_Contribution', window );">Contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">7,050<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="Show.showAR( this, 'defref_sbs_DividendPayables1', window );">Dividends distributed</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit for the year</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentAccountedForUsingEquityMethod1', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">450<span></span>
</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="Show.showAR( this, 'defref_sbs_InvestmentsContribution', window );">Investments contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">450<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="Show.showAR( this, 'defref_sbs_DividendPayables2', window );">Dividends distributed</a></td>
<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"> <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="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income</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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ProportionOfOwnershipInterestInJointVenture1', window );">Interest percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">45.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_PaulistaGeradoraDeEnergiMember', window );">Paulista Geradora De Energi [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_InvestmentAccountedForUsingEquityMethod1', window );">Investments</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 6,429<span></span>
</td>
<td class="nump">1,538<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentsContribution', window );">Investments contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,077<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="Show.showAR( this, 'defref_sbs_DividendPayables2', window );">Dividends distributed</a></td>
<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"> <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="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncome', window );">Other comprehensive income</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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="num">R$ (186)<span></span>
</td>
<td class="num">R$ (135)<span></span>
</td>
<td class="num">R$ (113)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ProportionOfOwnershipInterestInJointVenture1', window );">Interest percentage</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="text">&#160;<span></span>
</td>
<td class="text"> <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">Other Comprehensive Income</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">SABESP contributed R$&#160;5,077, corresponding to 25% of the interest. As of December 31, 2022, Servitec and Tecniplan had an outstanding
payable amount of R$&#160;15,233 related to the remaining interest of 75% in PGE.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[3]</td>
<td style="vertical-align: top;" valign="top">Infranext&#8217;s share capital will be R$&#160;12,000. As
  of December 31, 2022, SABESP had an outstanding payable amount of R$&#160;4,950.</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_Equity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 24<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_24_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32_a_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 13<br> -IssueDate 2022-03-24<br> -Paragraph 93<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=13&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_93_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IncreaseDecreaseThroughTransfersAndOtherChangesEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_NumberOfSharesIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued by the entity.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_OtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph B12<br> -Subparagraph b<br> -Clause viii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B12_b_viii&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 81A<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81A_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 91<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_91_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2022-03-24<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 2022-03-24<br> -Paragraph 39L<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2023-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2022-03-24<br> -Paragraph 113<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 81A<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_ReclassificationIntoHeldtomaturityInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/disclosureRef<br> -Note Expiry date 2023-01-01<br> -Name IFRS<br> -Number 7<br> -IssueDate 2022-03-24<br> -Paragraph 12<br> -URI https://taxonomy.ifrs.org/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 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_Contribution">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_Contribution</td>
</tr>
<tr>
<td style="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_DividendPayables1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DividendPayables1</td>
</tr>
<tr>
<td style="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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</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_DividendPayables2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DividendPayables2</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: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_InvestmentAccountedForUsingEquityMethod1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InvestmentAccountedForUsingEquityMethod1</td>
</tr>
<tr>
<td style="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_InvestmentsContribution">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InvestmentsContribution</td>
</tr>
<tr>
<td style="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_OtherInvestment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_OtherInvestmentAccountedForUsingEquityMethod1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OtherInvestmentAccountedForUsingEquityMethod1</td>
</tr>
<tr>
<td style="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_OverallTotal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_ProportionOfOwnershipInterestInJointVenture1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ProportionOfOwnershipInterestInJointVenture1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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_TypesOfInvestmentAxis=sbs_SeasammMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_AguasDeCastilhoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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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_sbs_TypesOfInvestmentAxis=sbs_SaneaquaMairinqueMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_AttendAmbientalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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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_TypesOfInvestmentAxis=sbs_AquapoloAmbientalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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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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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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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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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_CantareiraSPEnergiaMember</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>
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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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_FOXXUREBAAmbientalMember</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>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_InfranextSolucoesemPavimentacaoMember</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 class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="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_TypesOfInvestmentAxis=sbs_PaulistaGeradoraDeEnergiMember</td>
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<SEQUENCE>113
<FILENAME>R102.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907196373664">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Investments (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Capital stock</a></td>
<td class="nump">R$ 15,000,000<span></span>
</td>
<td class="nump">R$ 15,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Capital stock, shares</a></td>
<td class="nump">683,509,869<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="Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_SeasammMember', window );">Seasamm [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Capital stock</a></td>
<td class="nump">R$ 19,532<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="Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Capital stock, shares</a></td>
<td class="nump">19,532,409<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="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Equity interest</a></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="Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_GSInimaMember', window );">G S Inima [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Equity interest</a></td>
<td class="nump">64.00%<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="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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Capital stock</a></td>
<td class="nump">R$ 17,936<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="Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Capital stock, shares</a></td>
<td class="nump">17,936,174<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="Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_SABESPMember', window );">S A B E S P [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Equity interest</a></td>
<td class="nump">30.00%<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="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestsHeldByNoncontrollingInterests', window );">Percentage of equity interest held</a></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="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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Equity interest</a></td>
<td class="nump">70.00%<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="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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Capital stock</a></td>
<td class="nump">R$ 2,785<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="Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Capital stock, shares</a></td>
<td class="nump">2,785,225<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="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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Capital stock</a></td>
<td class="nump">R$ 23,494<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="Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Capital stock, shares</a></td>
<td class="nump">37,677,245<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="Show.showAR( this, 'defref_sbs_TypesOfInvestmentAxis=sbs_EstreMember', window );">Estre [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestsHeldByNoncontrollingInterests', window );">Percentage of equity interest held</a></td>
<td class="nump">55.00%<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="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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Capital stock</a></td>
<td class="nump">R$ 36,412<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="Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Capital stock, shares</a></td>
<td class="nump">42,419,045<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="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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IssuedCapital', window );">Capital stock</a></td>
<td class="nump">R$ 13,756<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="Show.showAR( this, 'defref_dei_EntityCommonStockSharesOutstanding', window );">Capital stock, shares</a></td>
<td class="nump">8,679,040<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="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestInJointVenture', window );">Equity interest</a></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="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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestsHeldByNoncontrollingInterests', window );">Percentage of equity interest held</a></td>
<td class="nump">37.50%<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="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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProportionOfOwnershipInterestsHeldByNoncontrollingInterests', window );">Percentage of equity interest held</a></td>
<td class="nump">37.50%<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ 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_IssuedCapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The nominal value of capital issued.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_ProportionOfOwnershipInterestInJointVenture">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 17<br> -Subparagraph b<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_17_b_iii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 27<br> -IssueDate 2022-03-24<br> -Paragraph 16<br> -Subparagraph b<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=27&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_16_b_iii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph 21<br> -Subparagraph a<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_21_a_iv&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-types: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 12<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_12_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-types: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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_sbs_TypesOfInvestmentAxis=sbs_SeasammMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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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>
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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_TypesOfInvestmentAxis=sbs_GSInimaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_GSInimaMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></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_TypesOfInvestmentAxis=sbs_AguasDeAndradinaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_SABESPMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_SABESPMember</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>
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<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_TypesOfInvestmentAxis=sbs_IguaSaneamentoSAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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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_sbs_TypesOfInvestmentAxis=sbs_AguasDeCastilhoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_AttendAmbientalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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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>
</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_TypesOfInvestmentAxis=sbs_EstreMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_EstreMember</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>
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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_sbs_TypesOfInvestmentAxis=sbs_AquapoloAmbientalMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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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_sbs_TypesOfInvestmentAxis=sbs_PaulistaGeradoraDeEnergiaMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>114
<FILENAME>R103.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<head>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187370688">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="Show.showAR( this, 'defref_sbs_InvestmentPropertiesAbstract', window );"><strong>Investment Properties</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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InvestmentProperty', window );">Investment properties, beginning</a></td>
<td class="nump">R$ 46,126<span></span>
</td>
<td class="nump">R$ 46,274<span></span>
</td>
<td class="nump">R$ 47,562<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty', window );">Additions</a></td>
<td class="nump">648<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="Show.showAR( this, 'defref_ifrs-full_DepreciationInvestmentProperty', window );">Depreciation</a></td>
<td class="num">(48)<span></span>
</td>
<td class="num">(48)<span></span>
</td>
<td class="num">(48)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InvestmentProperty', window );">Investment properties, ending</a></td>
<td class="nump">R$ 46,726<span></span>
</td>
<td class="nump">46,126<span></span>
</td>
<td class="nump">46,274<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisposalsInvestmentProperty', window );">Write-offs and disposals</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">R$ (100)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TransfersInvestmentProperty', window );">Transfers</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">R$ (1,240)<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_AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of additions to investment property other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 76<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_76_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2022-03-24<br> -Paragraph 79<br> -Subparagraph d<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_79_d_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_DepreciationInvestmentProperty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 76<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_76&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2022-03-24<br> -Paragraph 79<br> -Subparagraph d<br> -Clause iv<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_79_d_iv&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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<tr>
<td><strong> Data Type:</strong></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_ifrs-full_DisposalsInvestmentProperty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 76<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_76_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2022-03-24<br> -Paragraph 79<br> -Subparagraph d<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_79_d_iii&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 76<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_76&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 40<br> -IssueDate 2022-03-24<br> -Paragraph 79<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=40&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_79_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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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>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InvestmentPropertiesAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InvestmentPropertiesAbstract</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>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td>duration</td>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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>
</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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<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907190474800">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Investment properties (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentPropertiesAbstract', window );"><strong>Investment Properties</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="Show.showAR( this, 'defref_sbs_InvestmentPropertyMarketValue', window );">Investment properties, market value</a></td>
<td class="nump">R$ 386,000<span></span>
</td>
<td class="nump">R$ 386,000<span></span>
</td>
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<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_InvestmentPropertiesAbstract">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InvestmentPropertiesAbstract</td>
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<td><strong> Period Type:</strong></td>
<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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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>xbrli:monetaryItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
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<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>116
<FILENAME>R105.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189323360">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ContractAssets', window );">Contract assets, beginning</a></td>
<td class="nump">R$ 8,550,102<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 7,969,164<span></span>
</td>
<td class="nump">R$ 7,617,714<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AdditionsToContractAssets', window );">Additions</a></td>
<td class="nump">5,240,528<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">4,759,789<span></span>
</td>
<td class="nump">3,984,158<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ContractAssetTransfers', window );">Transfers</a></td>
<td class="nump">2,702<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">2,412<span></span>
</td>
<td class="nump">55,706<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ContractAssetTransfersOfWorksToIntangibleAssets', window );">Transfers of works to intangible assets</a></td>
<td class="num">(5,179,364)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="num">(4,181,263)<span></span>
</td>
<td class="num">(3,688,414)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ContractAssets', window );">Contract assets, ending</a></td>
<td class="nump">R$ 8,613,968<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">R$ 8,550,102<span></span>
</td>
<td class="nump">R$ 7,969,164<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 S&#227;o Paulo, S&#227;o Bernardo do Campo and Praia Grande, in the amounts of
R$&#160;2,267 million, R$&#160;181 million and R$&#160;134 million, respectively.</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">The largest transfers of the period
are located in the municipalities of S&#227;o Paulo, Praia Grande and S&#227;o Bernardo do Campo, in the amounts of R$ 2,640 million,
R$&#160;619 million and R$&#160;324 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 S&#227;o Paulo, Franca and S&#227;o Bernardo do Campo, in the amounts of R$ 2,830 million, R$&#160;324 million and
R$&#160;262 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 105<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_105&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2022-03-24<br> -Paragraph 116<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_116_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>117
<FILENAME>R106.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907194890368">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Contract assets (Details Narrative) - 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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="Show.showAR( this, 'defref_ifrs-full_ContractAssetsAbstract', window );"><strong>Contract assets [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="Show.showAR( this, 'defref_sbs_ContractAssets1', window );">Contract assets,includes leases</a></td>
<td class="nump">R$ 276,893<span></span>
</td>
<td class="nump">R$ 276,893<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ForeignCurrencyExchangeEffectsInContractAsset', window );">foreign currency exchange effects in the contract asset</a></td>
<td class="nump">622,803<span></span>
</td>
<td class="nump">300,792<span></span>
</td>
<td class="nump">R$ 238,330<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ConstructionInProgress', window );">Construction margin</a></td>
<td class="nump">109,369<span></span>
</td>
<td class="nump">98,402<span></span>
</td>
<td class="nump">R$ 86,477<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="Show.showAR( this, 'defref_sbs_ContractAssets2', window );">Contracts assets</a></td>
<td class="nump">R$ 62,599<span></span>
</td>
<td class="nump">R$ 67,714<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_ConstructionInProgress">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of expenditure capitalised during the construction of non-current assets that are not yet available for use. [Refer: Non-current assets]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 37<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_37&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_ConstructionInProgress</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_ContractAssets1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ContractAssets1</td>
</tr>
<tr>
<td style="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_ContractAssets2">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ContractAssets2</td>
</tr>
<tr>
<td style="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_ForeignCurrencyExchangeEffectsInContractAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ForeignCurrencyExchangeEffectsInContractAsset</td>
</tr>
<tr>
<td style="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>118
<FILENAME>R107.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907186765776">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Intangible assets (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">R$ 57,924,819<span></span>
</td>
<td class="nump">R$ 52,850,974<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(18,603,948)<span></span>
</td>
<td class="num">(16,347,140)<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="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Net</a></td>
<td class="nump">39,320,871<span></span>
</td>
<td class="nump">36,503,834<span></span>
</td>
<td class="nump">R$ 32,325,447<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_AgreementsEquityValuesMember', window );">Agreements Equity Values [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">722,730<span></span>
</td>
<td class="nump">696,728<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(223,404)<span></span>
</td>
<td class="num">(205,671)<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="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Net</a></td>
<td class="nump">499,326<span></span>
</td>
<td class="nump">491,057<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="Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_AgreementsEconomicValueMember', window );">Agreements Economic 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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">1,585,271<span></span>
</td>
<td class="nump">1,497,968<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="Show.showAR( this, 'defref_sbs_IntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(933,232)<span></span>
</td>
<td class="num">(816,527)<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="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Net</a></td>
<td class="nump">652,039<span></span>
</td>
<td class="nump">681,441<span></span>
</td>
<td class="nump">712,852<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_ProgramContractsesMember', window );">Program Contractses [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">26,875,408<span></span>
</td>
<td class="nump">24,804,170<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(8,537,949)<span></span>
</td>
<td class="num">(7,652,149)<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="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Net</a></td>
<td class="nump">18,337,459<span></span>
</td>
<td class="nump">17,152,021<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="Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_ProgramContractCommitmentsMember', window );">Program Contract Commitments [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">1,709,757<span></span>
</td>
<td class="nump">1,709,757<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(444,765)<span></span>
</td>
<td class="num">(391,800)<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="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Net</a></td>
<td class="nump">1,264,992<span></span>
</td>
<td class="nump">1,317,957<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="Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_ServiceContractsCommitmentsMember', window );">Service Contracts Commitments [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">25,584,703<span></span>
</td>
<td class="nump">22,834,803<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(7,714,252)<span></span>
</td>
<td class="num">(6,676,032)<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="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Net</a></td>
<td class="nump">17,870,451<span></span>
</td>
<td class="nump">16,158,771<span></span>
</td>
<td class="nump">R$ 14,390,763<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_SoftwareLicensesMember', window );">Software Licenses [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">1,249,881<span></span>
</td>
<td class="nump">1,133,833<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(654,477)<span></span>
</td>
<td class="num">(535,099)<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="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Net</a></td>
<td class="nump">595,404<span></span>
</td>
<td class="nump">598,734<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="Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_RightOfUsesMember', window );">Right Of Uses [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">170,921<span></span>
</td>
<td class="nump">173,715<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="num">(95,869)<span></span>
</td>
<td class="num">(69,862)<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="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Net</a></td>
<td class="nump">75,052<span></span>
</td>
<td class="nump">103,853<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="Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_RightOfUsesInvestmentsMember', window );">Right Of Uses Investments [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">26,148<span></span>
</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="Show.showAR( this, 'defref_sbs_IntangibleAssetsAccumulatedAmortization', window );">Accumulated amortization</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Net</a></td>
<td class="nump">R$ 26,148<span></span>
</td>
<td class="text"> <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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 118<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 124<br> -Subparagraph a<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_124_a_iii&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_IntangibleAssetsAccumulatedAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IntangibleAssetsAccumulatedAmortization</td>
</tr>
<tr>
<td style="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_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_AgreementsEquityValuesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_AgreementsEquityValuesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_ProgramContractsesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_ProgramContractsesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_ProgramContractCommitmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_ProgramContractCommitmentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_SoftwareLicensesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_SoftwareLicensesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_RightOfUsesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_RightOfUsesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_RightOfUsesInvestmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_RightOfUsesInvestmentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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>119
<FILENAME>R108.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907182810192">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Intangible assets (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="6">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th" colspan="2"><div>Dec. 31, 2022</div></th>
<th class="th" colspan="2"><div>Dec. 31, 2021</div></th>
<th class="th" colspan="2"><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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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>
<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="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$ 36,503,834<span></span>
</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">R$ 32,325,447<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="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">75,400<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 172,961<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">411,285<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="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">5,179,364<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">4,181,263<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">3,688,414<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="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(4,751)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">370<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">2,991<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="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">(9,054)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(27,078)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(16,313)<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="Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(2,423,922)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(2,229,257)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(2,006,249)<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="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">39,320,871<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">36,503,834<span></span>
</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="Show.showAR( this, 'defref_sbs_IntangibleAssetsOtherThanGoodwill1', window );">Intangible assets, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">36,503,834<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">34,405,575<span></span>
</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="Show.showAR( this, 'defref_sbs_IntangibleAssetsOtherThanGoodwill1', window );">Intangible assets, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">39,320,871<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">36,503,834<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">34,405,575<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="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">574,517<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">626,427<span></span>
</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="Show.showAR( this, 'defref_sbs_ContractRenewalOfConcessionsArrengements', window );">Contract renewal</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"> <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="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_LeasesRelatedToConcessionAgreementsAndProgramContractMember', window );">Leases Related To Concession Agreements And Program Contract [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>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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>
<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="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">222,572<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">245,681<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">269,561<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 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="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_ConcessionAgreementsMember', window );">Concession Agreements [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>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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>
<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="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">54,356<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">65,012<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">76,454<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">87,266<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=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>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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>
<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="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">168,216<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">180,669<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">193,107<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 205,558<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_AgreementsEquityValueMember', window );">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>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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>
<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="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">491,057<span></span>
</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>
<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="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">1<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">27,166<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">24,656<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">47,154<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></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="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(144)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">467<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">1,440<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></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="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">(115)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(148)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="num">(858)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></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="Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(18,638)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(17,693)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="num">(26,985)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></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="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">499,326<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">491,057<span></span>
</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="Show.showAR( this, 'defref_sbs_IntangibleAssetsOtherThanGoodwill1', window );">Intangible assets, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">491,057<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">483,775<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></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="Show.showAR( this, 'defref_sbs_IntangibleAssetsOtherThanGoodwill1', window );">Intangible assets, ending</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="nump">491,057<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">483,775<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ContractRenewalOfConcessionsArrengements', window );">Contract renewal</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</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">(1,031,830)<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="Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_AgreementsEconomicValueMember', window );">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>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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>
<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="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">681,441<span></span>
</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">712,852<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="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">13<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <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="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">48,428<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">52,275<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">113,320<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="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">33,576<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(14)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(1,403)<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="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)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(242)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(42)<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="Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(111,410)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(105,243)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(90,062)<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="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">652,039<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">681,441<span></span>
</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="Show.showAR( this, 'defref_sbs_IntangibleAssetsOtherThanGoodwill1', window );">Intangible assets, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">681,441<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">734,665<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="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IntangibleAssetsOtherThanGoodwill1', window );">Intangible assets, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">652,039<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">681,441<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">734,665<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="Show.showAR( this, 'defref_sbs_ContractRenewalOfConcessionsArrengements', window );">Contract renewal</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"> <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="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>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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>
<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="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</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">13,819,700<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="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">6,635<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">17,690<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">303,472<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">2,132,675<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">1,640,733<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">2,075,268<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></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="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">2,944<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">13,744<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="num">(51,570)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></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="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">(2,800)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(8,840)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="num">(5,423)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></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="Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(954,016)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(871,613)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="num">(812,970)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IntangibleAssetsOtherThanGoodwill1', window );">Intangible assets, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[2]</sup></td>
<td class="nump">17,152,021<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">16,360,307<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></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="Show.showAR( this, 'defref_sbs_IntangibleAssetsOtherThanGoodwill1', window );">Intangible assets, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">18,337,459<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">17,152,021<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1],[2]</sup></td>
<td class="nump">16,360,307<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2],[3]</sup></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ContractRenewalOfConcessionsArrengements', window );">Contract renewal</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[3]</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">1,031,830<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="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>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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>
<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="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="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">1,364,875<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="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">58,323<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="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="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <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="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"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(52,965)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(52,966)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(52,275)<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="Show.showAR( this, 'defref_sbs_IntangibleAssetsOtherThanGoodwill1', window );">Intangible assets, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,317,957<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,370,923<span></span>
</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="Show.showAR( this, 'defref_sbs_IntangibleAssetsOtherThanGoodwill1', window );">Intangible assets, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">1,264,992<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,317,957<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,370,923<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="Show.showAR( this, 'defref_sbs_ContractRenewalOfConcessionsArrengements', window );">Contract renewal</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"> <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="Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_ServiceContractsCommitmentsMember', window );">Service 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>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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>
<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="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">16,158,771<span></span>
</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">14,390,763<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="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">208<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">14,950<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">20,940<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="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">2,855,284<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">2,307,851<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,382,656<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="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(41,133)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(13,827)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(23,645)<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="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">(6,063)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(13,745)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(9,990)<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="Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,096,616)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(1,009,062)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(888,120)<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="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">17,870,451<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">16,158,771<span></span>
</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="Show.showAR( this, 'defref_sbs_IntangibleAssetsOtherThanGoodwill1', window );">Intangible assets, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">16,158,771<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">14,872,604<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,494,853<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IntangibleAssetsOtherThanGoodwill1', window );">Intangible assets, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">17,870,451<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">16,158,771<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">14,872,604<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="Show.showAR( this, 'defref_sbs_ContractRenewalOfConcessionsArrengements', window );">Contract renewal</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"> <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="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>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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>
<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="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="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">471,706<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="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">214<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <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="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">115,811<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">155,748<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">70,016<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="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">6<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">78,169<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="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"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(119,361)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(97,639)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(79,266)<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="Show.showAR( this, 'defref_sbs_IntangibleAssetsOtherThanGoodwill1', window );">Intangible assets, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">598,734<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">540,625<span></span>
</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="Show.showAR( this, 'defref_sbs_IntangibleAssetsOtherThanGoodwill1', window );">Intangible assets, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">595,404<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">598,734<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">540,625<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="Show.showAR( this, 'defref_sbs_ContractRenewalOfConcessionsArrengements', window );">Contract renewal</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"> <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="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>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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>
<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="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="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">70,698<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="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">42,182<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">140,321<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">28,549<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="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="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <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="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">(67)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(4,103)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(70,916)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(75,041)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(56,571)<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="Show.showAR( this, 'defref_sbs_IntangibleAssetsOtherThanGoodwill1', window );">Intangible assets, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">103,853<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">42,676<span></span>
</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="Show.showAR( this, 'defref_sbs_IntangibleAssetsOtherThanGoodwill1', window );">Intangible assets, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">75,052<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">103,853<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">42,676<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="Show.showAR( this, 'defref_sbs_ContractRenewalOfConcessionsArrengements', window );">Contract renewal</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"> <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="Show.showAR( this, 'defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_RightOfUseInvestmentsMember', window );">Right Of Use Investments [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>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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>
<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="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill', window );">Additions</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">26,148<span></span>
</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>
<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="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="text"> <span></span>
</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>
<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="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill', window );">Transfers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</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>
<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="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"> <span></span>
</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>
<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="Show.showAR( this, 'defref_ifrs-full_AmortisationIntangibleAssetsOtherThanGoodwill', window );">Amortization</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</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>
<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="Show.showAR( this, 'defref_sbs_IntangibleAssetsOtherThanGoodwill1', window );">Intangible assets, beginning</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text"> <span></span>
</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>
<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="Show.showAR( this, 'defref_sbs_IntangibleAssetsOtherThanGoodwill1', window );">Intangible assets, ending</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 26,148<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="text"> <span></span>
</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="8"></td></tr>
<tr><td colspan="8"><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, 2022, intangible assets include leases recognized before December 31, 2018 in accordance with IAS 17 amounting to
R$ <span id="xdx_905_eifrs-full--RightofuseAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_pn3n3" title="Right of use">222,572</span> - R$ <span id="xdx_90E_eifrs-full--RightofuseAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_pn3n3" title="Right of use">54,356</span> recognized as concession agreements &#8211; equity value and R$ <span id="xdx_90B_eifrs-full--RightofuseAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_pn3n3" title="Right of use">168,216</span> recognized as program contracts (R$ <span id="xdx_906_eifrs-full--RightofuseAssets_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_pn3n3" title="Right of use">245,681</span>
as of December 31, 2021 &#8211; R$ <span id="xdx_909_eifrs-full--RightofuseAssets_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_pn3n3" title="Right of use">65,012</span> recognized as concession agreements &#8211; equity value and R$ <span id="xdx_908_eifrs-full--RightofuseAssets_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_pn3n3" title="Right of use">180,669</span> recognized as program
contracts).</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[2]</td>
<td style="vertical-align: top;" valign="top">As of December 31, 2021, intangible assets include leases recognized before December 31, 2018 in accordance with IAS 17 amounting to
R$ <span id="xdx_90D_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_z1p3vcLYZis7" title="Right of use">245,681</span> - R$ <span id="xdx_90B_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_zaDhT6X7ITl7" title="Right of use">65,012</span> recognized as concession agreements &#8211; equity value and R$ <span id="xdx_909_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_zhe9BynpZhSk" title="Right of use">180,669</span> recognized as program contracts (R$ <span id="xdx_907_eifrs-full--RightofuseAssets_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_pn3n3" title="Right of use">269,561</span>
as of December 31, 2020 &#8211; R$ <span id="xdx_908_eifrs-full--RightofuseAssets_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_pn3n3" title="Right of use">76,454</span> recognized as concession agreements &#8211; equity value and R$ <span id="xdx_909_eifrs-full--RightofuseAssets_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_pn3n3" title="Right of use">193,107</span> recognized as program
contracts).</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 include leases recognized before December 31, 2018 in accordance with IAS 17 amounting to
R$ <span id="xdx_90F_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_zZdNUlkHRbV4" title="Right of use">269,561</span> - R$ <span id="xdx_903_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_zBvq2qahKJ06" title="Right of use">76,454</span> recognized as concession agreements &#8211; equity value and R$ <span id="xdx_906_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_zFiTYpXG9Lx3" title="Right of use">193,107</span> recognized as program contracts (R$ <span id="xdx_901_eifrs-full--RightofuseAssets_iI_pn3n3_c20191231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_z96yf25Vxaud" title="Right of use">292,824</span>
as of December 31, 2019 &#8211; R$ <span id="xdx_90F_eifrs-full--RightofuseAssets_iI_pn3n3_c20191231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_zJxL8ZHuhgm2" title="Right of use">87,266</span> recognized as concession agreements &#8211; equity value and R$ <span id="xdx_90B_eifrs-full--RightofuseAssets_iI_pn3n3_c20191231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_zvCzdD9B2Ii2" title="Right of use">205,558</span> 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 118<br> -Subparagraph e<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_118_e_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 118<br> -Subparagraph e<br> -Clause vi<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_118_e_vi&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 118<br> -Subparagraph e<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_118_e_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 118<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 118<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_RightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 53<br> -Subparagraph j<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_53_j&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_ContractRenewalOfConcessionsArrengements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_IncreaseDecreaseThroughTransfersOfContractAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_IntangibleAssetsOtherThanGoodwill1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IntangibleAssetsOtherThanGoodwill1</td>
</tr>
<tr>
<td style="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_ClassesOfPropertyPlantAndEquipmentAxis=sbs_LeasesRelatedToConcessionAgreementsAndProgramContractMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_ClassesOfPropertyPlantAndEquipmentAxis=sbs_ConcessionAgreementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_ConcessionAgreementsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_ProgramContractsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_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_AgreementsEquityValueMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=sbs_RightOfUseInvestmentsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_RightOfUseInvestmentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<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>120
<FILENAME>R109.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189301632">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible assets (Details 2) - 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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisposalsIntangibleAssetsAndGoodwill', window );">Intangible assets</a></td>
<td class="nump">R$ 2,977,445<span></span>
</td>
<td class="nump">R$ 3,164,860<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisposalsIntangibleAssetsAndGoodwill', window );">Intangible assets</a></td>
<td class="nump">251,545<span></span>
</td>
<td class="nump">269,062<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DisposalsIntangibleAssetsAndGoodwill', window );">Intangible assets</a></td>
<td class="nump">R$ 2,725,900<span></span>
</td>
<td class="nump">R$ 2,895,798<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_DisposalsIntangibleAssetsAndGoodwill">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The decrease in intangible assets and goodwill resulting from disposals. [Refer: Intangible assets and goodwill]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 118<br> -Subparagraph e<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_118_e_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DisposalsIntangibleAssetsAndGoodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>121
<FILENAME>R110.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187638176">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Intangible assets (Details 3) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipCurrent', window );">Current liabilities</a></td>
<td class="nump">R$ 222,413<span></span>
</td>
<td class="nump">R$ 142,757<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipNoncurrent', window );">Noncurrent liabilities</a></td>
<td class="nump">2,736,768<span></span>
</td>
<td class="nump">2,917,428<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipLiabilities', window );">Total liabilities</a></td>
<td class="nump">2,959,181<span></span>
</td>
<td class="nump">3,060,185<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipCurrent', window );">Current liabilities</a></td>
<td class="nump">91,782<span></span>
</td>
<td class="nump">69,442<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="Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipNoncurrent', window );">Noncurrent liabilities</a></td>
<td class="nump">36,645<span></span>
</td>
<td class="nump">102,873<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipLiabilities', window );">Total liabilities</a></td>
<td class="nump">128,427<span></span>
</td>
<td class="nump">172,315<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipCurrent', window );">Current liabilities</a></td>
<td class="nump">130,631<span></span>
</td>
<td class="nump">73,315<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="Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipNoncurrent', window );">Noncurrent liabilities</a></td>
<td class="nump">2,700,123<span></span>
</td>
<td class="nump">2,814,555<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PublicPrivatePartnershipLiabilities', window );">Total liabilities</a></td>
<td class="nump">R$ 2,830,754<span></span>
</td>
<td class="nump">R$ 2,887,870<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</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: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_PublicPrivatePartnershipCurrent">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_AltoTieteMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>122
<FILENAME>R111.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907185556768">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Intangible assets (Details 4) - 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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 574,517<span></span>
</td>
<td class="nump">R$ 626,427<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="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(574,517)<span></span>
</td>
<td class="num">(626,427)<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="Show.showAR( this, 'defref_sbs_RightofuseAssetsNet', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">75,052<span></span>
</td>
<td class="nump">103,853<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="Show.showAR( this, 'defref_sbs_RightsOfUseWereWrittenOff', window );">Rights of use were written off</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">44,976<span></span>
</td>
<td class="nump">108,406<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="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_LeasesRelatedToContractAssetMember', window );">Leases Related To Contract Asset [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">276,893<span></span>
</td>
<td class="nump">276,893<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="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(276,893)<span></span>
</td>
<td class="num">(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="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_LeasesRelatedToConcessionAgreementsAndProgramContractMember', window );">Leases Related To Concession Agreements And Program Contract [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">222,572<span></span>
</td>
<td class="nump">245,681<span></span>
</td>
<td class="nump">R$ 269,561<span></span>
</td>
<td class="nump">R$ 292,824<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(222,572)<span></span>
</td>
<td class="num">(245,681)<span></span>
</td>
<td class="num">R$ (269,561)<span></span>
</td>
<td class="num">R$ (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="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_LeasesRelatedToConcessionAgreementsAndProgramContractMember', window );">Leases Related To Concession Agreements And Program Contract [Member] | Costs [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">405,431<span></span>
</td>
<td class="nump">405,446<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="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(405,431)<span></span>
</td>
<td class="num">(405,446)<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="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_LeasesRelatedToConcessionAgreementsAndProgramContractMember', window );">Leases Related To Concession Agreements And Program Contract [Member] | Accumulated Amortizations [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">182,859<span></span>
</td>
<td class="nump">159,765<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="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(182,859)<span></span>
</td>
<td class="num">(159,765)<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="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_VehiclesMember', window );">Vehicles [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">153,384<span></span>
</td>
<td class="nump">142,003<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="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(153,384)<span></span>
</td>
<td class="num">(142,003)<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="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_PropertiesMember', window );">Properties [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">11,711<span></span>
</td>
<td class="nump">6,570<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="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(11,711)<span></span>
</td>
<td class="num">(6,570)<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="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipmentMember', window );">Office equipment [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">5,826<span></span>
</td>
<td class="nump">9,841<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="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(5,826)<span></span>
</td>
<td class="num">(9,841)<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="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherAssetsMember', window );">Other 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>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="nump">15,301<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="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="text"> <span></span>
</td>
<td class="num">(15,301)<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="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_AccumulatedAmortizationMember', window );">Accumulated Amortization [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">95,869<span></span>
</td>
<td class="nump">69,862<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="Show.showAR( this, 'defref_ifrs-full_RightofuseAssets', window );">Right of use</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">R$ (95,869)<span></span>
</td>
<td class="num">R$ (69,862)<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">From January to December 2022, costs and accumulated amortization totaling R$ <span id="xdx_90E_ecustom--RightsOfUseWereWrittenOff_c20220101__20221231_pn3n3" title="Rights of use were written off">44,976</span>, referring to expired rights of use, were written
off (from January to December 2021 &#8211; R$ <span id="xdx_906_ecustom--RightsOfUseWereWrittenOff_pn3n3_c20210101__20211231_z5OEUkpyr706" title="Rights of use were written off">108,406</span>).</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_RightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 53<br> -Subparagraph j<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_53_j&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_RightofuseAssetsNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RightofuseAssetsNet</td>
</tr>
<tr>
<td style="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_RightsOfUseWereWrittenOff">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RightsOfUseWereWrittenOff</td>
</tr>
<tr>
<td style="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_ClassesOfPropertyPlantAndEquipmentAxis=sbs_LeasesRelatedToContractAssetMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_VehiclesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_OtherAssetsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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=sbs_AccumulatedAmortizationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>123
<FILENAME>R112.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907194803760">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible assets (Details 5) - 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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="Show.showAR( this, 'defref_sbs_IntangibleAssetsAbstract', window );"><strong>Intangible 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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationRightofuseAssets', window );">Right-of-use amortization</a></td>
<td class="num">R$ (105,551)<span></span>
</td>
<td class="num">R$ (75,041)<span></span>
</td>
<td class="num">R$ (79,834)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestExpenseOnLeaseLiabilities', window );">Financial result &#8211; interest expenses</a></td>
<td class="num">(72,050)<span></span>
</td>
<td class="num">(68,730)<span></span>
</td>
<td class="num">(62,956)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed', window );">Short-term and low-value lease expenses</a></td>
<td class="num">(25,365)<span></span>
</td>
<td class="num">(22,467)<span></span>
</td>
<td class="num">(13,845)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_EffectOfNewAccountingStandardOnProfitLoss', window );">Decrease of the income of the year</a></td>
<td class="num">R$ (202,966)<span></span>
</td>
<td class="num">R$ (166,238)<span></span>
</td>
<td class="num">R$ (156,635)<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 53<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_53_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 53<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_53_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_InterestExpenseOnLeaseLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 53<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_53_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IntangibleAssetsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IntangibleAssetsAbstract</td>
</tr>
<tr>
<td style="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>124
<FILENAME>R113.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907200470224">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Intangible assets (Details Narrative)<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, 2022 </div>
<div>BRL (R$) </div>
<div>Municipalities</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>BRL (R$) </div>
<div>Municipalities</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2019 </div>
<div>BRL (R$) </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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentContractLiabilities', window );">Program contracts commitments, current</a></td>
<td class="nump">R$ 100,188<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 77,652<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="Show.showAR( this, 'defref_ifrs-full_NoncurrentContractLiabilities', window );">Program contracts commitments, noncurrent</a></td>
<td class="nump">R$ 12,197<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 44,995<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="Show.showAR( this, 'defref_sbs_PercentageOfRevenue', window );">Percentage of revenue</a></td>
<td class="nump">45.14%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">44.45%<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="Show.showAR( this, 'defref_sbs_MonthlyRemuneration', window );">Monthly remuneration plus any interests and charges</a></td>
<td class="nump">R$ 14,299<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="Show.showAR( this, 'defref_sbs_MonthlyRemunerations', window );">Monthly remuneration plus any interests and charges</a></td>
<td class="nump">R$ 40,024<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="Show.showAR( this, 'defref_sbs_IntangibleAssetsPhysicalEvolutionOfContructionDiscountRate', window );">Intangible assets, discount rate for adjustment - PPP</a></td>
<td class="nump">8.20%<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="Show.showAR( this, 'defref_sbs_AmortizationAverageRate', window );">Amortization average rate</a></td>
<td class="nump">5.20%<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">4.90%<span></span>
</td>
<td class="nump">4.70%<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="Show.showAR( this, 'defref_ifrs-full_ContractAssets', window );">Contract asset</a></td>
<td class="nump">R$ 8,613,968<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">R$ 8,550,102<span></span>
</td>
<td class="nump">R$ 7,969,164<span></span>
</td>
<td class="nump">R$ 7,617,714<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets</a></td>
<td class="nump">39,320,871<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">36,503,834<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 32,325,447<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ContractAssets', window );">Contract asset</a></td>
<td class="nump">138,550<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">737,657<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="Show.showAR( this, 'defref_ifrs-full_IntangibleAssetsOtherThanGoodwill', window );">Intangible assets</a></td>
<td class="nump">R$ 2,126,106<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 871,488<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="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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">375<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">372<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_SaoLourencoMember', window );">Sao Lourenco [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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><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 S&#227;o Paulo, Franca and S&#227;o Bernardo do Campo, in the amounts of R$ 2,830 million, R$&#160;324 million and
R$&#160;262 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 105<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_105&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2022-03-24<br> -Paragraph 116<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_116_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of current contract liabilities. [Refer: Contract liabilities]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 105<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_105&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 118<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=38&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_118_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 105<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_105&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_sbs_AmortizationAverageRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_IntangibleAssetsPhysicalEvolutionOfContructionDiscountRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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_MonthlyRemuneration">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_MonthlyRemuneration</td>
</tr>
<tr>
<td style="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_MonthlyRemunerations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_MonthlyRemunerations</td>
</tr>
<tr>
<td style="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_NumberOfMunicipalitie">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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_TypeOfAgreementAxis=sbs_PerformanceAgreementsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_SaoLourencoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>125
<FILENAME>R114.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189436528">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">R$ 698,662<span></span>
</td>
<td class="nump">R$ 637,675<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="Show.showAR( this, 'defref_sbs_PropertyPlantAndEquipmentAccumulatedAmortization', window );">Accumulated depreciation</a></td>
<td class="num">(359,723)<span></span>
</td>
<td class="num">(346,518)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net</a></td>
<td class="nump">R$ 338,939<span></span>
</td>
<td class="nump">R$ 291,157<span></span>
</td>
<td class="nump">R$ 268,251<span></span>
</td>
<td class="nump">R$ 314,393<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationRatePropertyPlantAndEquipment', window );">Depreciation average rate</a></td>
<td class="nump">11.20%<span></span>
</td>
<td class="nump">11.10%<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="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">R$ 94,228<span></span>
</td>
<td class="nump">R$ 94,213<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="Show.showAR( this, 'defref_sbs_PropertyPlantAndEquipmentAccumulatedAmortization', window );">Accumulated depreciation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net</a></td>
<td class="nump">R$ 94,228<span></span>
</td>
<td class="nump">R$ 94,213<span></span>
</td>
<td class="nump">94,213<span></span>
</td>
<td class="nump">92,962<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationRatePropertyPlantAndEquipment', window );">Depreciation average rate</a></td>
<td class="nump">0.00%<span></span>
</td>
<td class="nump">0.00%<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="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">R$ 90,311<span></span>
</td>
<td class="nump">R$ 86,703<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="Show.showAR( this, 'defref_sbs_PropertyPlantAndEquipmentAccumulatedAmortization', window );">Accumulated depreciation</a></td>
<td class="num">(42,343)<span></span>
</td>
<td class="num">(41,205)<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="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net</a></td>
<td class="nump">R$ 47,968<span></span>
</td>
<td class="nump">R$ 45,498<span></span>
</td>
<td class="nump">45,347<span></span>
</td>
<td class="nump">41,705<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipmentMember', window );">Office 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">R$ 412,828<span></span>
</td>
<td class="nump">R$ 397,782<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="Show.showAR( this, 'defref_sbs_PropertyPlantAndEquipmentAccumulatedAmortization', window );">Accumulated depreciation</a></td>
<td class="num">(291,963)<span></span>
</td>
<td class="num">(282,628)<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="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net</a></td>
<td class="nump">R$ 120,865<span></span>
</td>
<td class="nump">R$ 115,154<span></span>
</td>
<td class="nump">101,016<span></span>
</td>
<td class="nump">152,273<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationRatePropertyPlantAndEquipment', window );">Depreciation average rate</a></td>
<td class="nump">15.30%<span></span>
</td>
<td class="nump">15.10%<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="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_TransportEquipmentsMember', window );">Transport Equipments [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">R$ 12,578<span></span>
</td>
<td class="nump">R$ 10,434<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="Show.showAR( this, 'defref_sbs_PropertyPlantAndEquipmentAccumulatedAmortization', window );">Accumulated depreciation</a></td>
<td class="num">(10,083)<span></span>
</td>
<td class="num">(7,962)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net</a></td>
<td class="nump">R$ 2,495<span></span>
</td>
<td class="nump">R$ 2,472<span></span>
</td>
<td class="nump">2,969<span></span>
</td>
<td class="nump">1,984<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember', window );">Fixtures and fittings [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">R$ 38,528<span></span>
</td>
<td class="nump">R$ 36,561<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="Show.showAR( this, 'defref_sbs_PropertyPlantAndEquipmentAccumulatedAmortization', window );">Accumulated depreciation</a></td>
<td class="num">(15,032)<span></span>
</td>
<td class="num">(14,482)<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="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net</a></td>
<td class="nump">R$ 23,496<span></span>
</td>
<td class="nump">R$ 22,079<span></span>
</td>
<td class="nump">17,419<span></span>
</td>
<td class="nump">18,219<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember', window );">Other property, plant and 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets', window );">Cost</a></td>
<td class="nump">R$ 50,189<span></span>
</td>
<td class="nump">R$ 11,982<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="Show.showAR( this, 'defref_sbs_PropertyPlantAndEquipmentAccumulatedAmortization', window );">Accumulated depreciation</a></td>
<td class="num">(302)<span></span>
</td>
<td class="num">(241)<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="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Net</a></td>
<td class="nump">R$ 49,887<span></span>
</td>
<td class="nump">R$ 11,741<span></span>
</td>
<td class="nump">R$ 7,287<span></span>
</td>
<td class="nump">R$ 7,250<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationRatePropertyPlantAndEquipment', window );">Depreciation average rate</a></td>
<td class="nump">5.00%<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 73<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_73_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-types: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_PropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 73<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 77<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_77_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_PropertyPlantAndEquipmentAccumulatedAmortization">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_LandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>126
<FILENAME>R115.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187519792">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">R$ 291,157<span></span>
</td>
<td class="nump">R$ 268,251<span></span>
</td>
<td class="nump">R$ 314,393<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">73,668<span></span>
</td>
<td class="nump">50,281<span></span>
</td>
<td class="nump">42,407<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="nump">2,049<span></span>
</td>
<td class="num">(2,782)<span></span>
</td>
<td class="num">(57,457)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment', window );">Write-offs and disposals</a></td>
<td class="num">(1,056)<span></span>
</td>
<td class="num">(576)<span></span>
</td>
<td class="num">(277)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DepreciationPropertyPlantAndEquipments', window );">Depreciation</a></td>
<td class="num">(26,879)<span></span>
</td>
<td class="num">(24,017)<span></span>
</td>
<td class="num">(30,815)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">338,939<span></span>
</td>
<td class="nump">291,157<span></span>
</td>
<td class="nump">268,251<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">94,213<span></span>
</td>
<td class="nump">94,213<span></span>
</td>
<td class="nump">92,962<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="nump">15<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,251<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment', window );">Write-offs and disposals</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DepreciationPropertyPlantAndEquipments', window );">Depreciation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">94,228<span></span>
</td>
<td class="nump">94,213<span></span>
</td>
<td class="nump">94,213<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">45,498<span></span>
</td>
<td class="nump">45,347<span></span>
</td>
<td class="nump">41,705<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">4,657<span></span>
</td>
<td class="nump">3,181<span></span>
</td>
<td class="nump">5,430<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="num">(976)<span></span>
</td>
<td class="num">(1,965)<span></span>
</td>
<td class="num">(713)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment', window );">Write-offs and disposals</a></td>
<td class="num">(45)<span></span>
</td>
<td class="num">(5)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DepreciationPropertyPlantAndEquipments', window );">Depreciation</a></td>
<td class="num">(1,166)<span></span>
</td>
<td class="num">(1,060)<span></span>
</td>
<td class="num">(1,075)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">47,968<span></span>
</td>
<td class="nump">45,498<span></span>
</td>
<td class="nump">45,347<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OfficeEquipmentMember', window );">Office 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">115,154<span></span>
</td>
<td class="nump">101,016<span></span>
</td>
<td class="nump">152,273<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">27,849<span></span>
</td>
<td class="nump">38,807<span></span>
</td>
<td class="nump">26,055<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="nump">1,988<span></span>
</td>
<td class="num">(3,398)<span></span>
</td>
<td class="num">(49,188)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment', window );">Write-offs and disposals</a></td>
<td class="num">(781)<span></span>
</td>
<td class="num">(365)<span></span>
</td>
<td class="num">(174)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DepreciationPropertyPlantAndEquipments', window );">Depreciation</a></td>
<td class="num">(23,345)<span></span>
</td>
<td class="num">(20,906)<span></span>
</td>
<td class="num">(27,950)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">120,865<span></span>
</td>
<td class="nump">115,154<span></span>
</td>
<td class="nump">101,016<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=sbs_TransportEquipmentsMember', window );">Transport Equipments [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">2,472<span></span>
</td>
<td class="nump">2,969<span></span>
</td>
<td class="nump">1,984<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">175<span></span>
</td>
<td class="nump">97<span></span>
</td>
<td class="nump">298<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="nump">658<span></span>
</td>
<td class="nump">69<span></span>
</td>
<td class="nump">1,351<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment', window );">Write-offs and disposals</a></td>
<td class="num">(3)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DepreciationPropertyPlantAndEquipments', window );">Depreciation</a></td>
<td class="num">(807)<span></span>
</td>
<td class="num">(663)<span></span>
</td>
<td class="num">(664)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">2,495<span></span>
</td>
<td class="nump">2,472<span></span>
</td>
<td class="nump">2,969<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_FixturesAndFittingsMember', window );">Fixtures and fittings [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">22,079<span></span>
</td>
<td class="nump">17,419<span></span>
</td>
<td class="nump">18,219<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">2,646<span></span>
</td>
<td class="nump">4,477<span></span>
</td>
<td class="nump">4,087<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="nump">394<span></span>
</td>
<td class="nump">1,647<span></span>
</td>
<td class="num">(3,712)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment', window );">Write-offs and disposals</a></td>
<td class="num">(149)<span></span>
</td>
<td class="num">(206)<span></span>
</td>
<td class="num">(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="Show.showAR( this, 'defref_sbs_DepreciationPropertyPlantAndEquipments', window );">Depreciation</a></td>
<td class="num">(1,474)<span></span>
</td>
<td class="num">(1,258)<span></span>
</td>
<td class="num">(1,072)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">23,496<span></span>
</td>
<td class="nump">22,079<span></span>
</td>
<td class="nump">17,419<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfPropertyPlantAndEquipmentAxis=ifrs-full_OtherPropertyPlantAndEquipmentMember', window );">Other property, plant and 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, beginning</a></td>
<td class="nump">11,741<span></span>
</td>
<td class="nump">7,287<span></span>
</td>
<td class="nump">7,250<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment', window );">Additions</a></td>
<td class="nump">38,341<span></span>
</td>
<td class="nump">3,719<span></span>
</td>
<td class="nump">6,537<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment', window );">Transfers</a></td>
<td class="num">(30)<span></span>
</td>
<td class="nump">865<span></span>
</td>
<td class="num">(6,446)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WritedownsReversalsOfPropertyPlantAndEquipment', window );">Write-offs and disposals</a></td>
<td class="num">(78)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DepreciationPropertyPlantAndEquipments', window );">Depreciation</a></td>
<td class="num">(87)<span></span>
</td>
<td class="num">(130)<span></span>
</td>
<td class="num">(54)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PropertyPlantAndEquipment', window );">Property, plant, and equipment, ending</a></td>
<td class="nump">R$ 49,887<span></span>
</td>
<td class="nump">R$ 11,741<span></span>
</td>
<td class="nump">R$ 7,287<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 73<br> -Subparagraph e<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_73_e_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 73<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 73<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_73_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 98<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_98_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_sbs_DepreciationPropertyPlantAndEquipments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DepreciationPropertyPlantAndEquipments</td>
</tr>
<tr>
<td style="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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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=ifrs-full_LandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>R116.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907181956400">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Borrowings and financing (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">R$ 2,245,960<span></span>
</td>
<td class="nump">R$ 1,830,617<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">16,712,711<span></span>
</td>
<td class="nump">15,893,219<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">18,958,671<span></span>
</td>
<td class="nump">17,723,836<span></span>
</td>
<td class="nump">R$ 17,258,624<span></span>
</td>
<td class="nump">R$ 13,244,709<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">1,933,373<span></span>
</td>
<td class="nump">1,471,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">14,249,540<span></span>
</td>
<td class="nump">12,956,183<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">16,182,913<span></span>
</td>
<td class="nump">14,427,683<span></span>
</td>
<td class="nump">13,710,762<span></span>
</td>
<td class="nump">6,885,911<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Twelfth 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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">67,681<span></span>
</td>
<td class="nump">113,049<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">113,131<span></span>
</td>
<td class="nump">158,499<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 14th issue debentures</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">25,388<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="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="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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">25,388<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 17th issue debentures</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">144,632<span></span>
</td>
<td class="nump">102,252<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">101,982<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">144,632<span></span>
</td>
<td class="nump">204,234<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 18th issue debentures</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">49,937<span></span>
</td>
<td class="nump">48,479<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">45,649<span></span>
</td>
<td class="nump">92,677<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">95,586<span></span>
</td>
<td class="nump">141,156<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 21th issue debentures</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">174,849<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="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="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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">174,849<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 22th issue debentures</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">199,901<span></span>
</td>
<td class="nump">200,000<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">326,433<span></span>
</td>
<td class="nump">508,530<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">526,334<span></span>
</td>
<td class="nump">708,530<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 23th issue debentures</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">864,910<span></span>
</td>
<td class="nump">864,776<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">864,910<span></span>
</td>
<td class="nump">864,776<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 24th issue debentures</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">488,478<span></span>
</td>
<td class="nump">461,350<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">488,478<span></span>
</td>
<td class="nump">461,350<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Twenty Six 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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">1,239,645<span></span>
</td>
<td class="nump">1,168,317<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">1,239,645<span></span>
</td>
<td class="nump">1,168,317<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Twenty Seven 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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">299,614<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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">698,339<span></span>
</td>
<td class="nump">997,433<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">997,953<span></span>
</td>
<td class="nump">997,433<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Twenty Eight 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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">1,197,756<span></span>
</td>
<td class="nump">1,197,395<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">1,197,756<span></span>
</td>
<td class="nump">1,197,395<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Twenty Nine 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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">1,275,295<span></span>
</td>
<td class="nump">1,230,602<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">1,275,295<span></span>
</td>
<td class="nump">1,230,602<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Thirty 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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">998,110<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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">998,110<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="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Brazilian Federal Savings Bank [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">99,767<span></span>
</td>
<td class="nump">98,784<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">1,422,145<span></span>
</td>
<td class="nump">1,380,170<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">1,521,912<span></span>
</td>
<td class="nump">1,478,954<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Brazilian Development Bank - BNDES PAC [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">6,736<span></span>
</td>
<td class="nump">13,394<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">6,665<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">6,736<span></span>
</td>
<td class="nump">20,059<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">7,214<span></span>
</td>
<td class="nump">7,161<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">23,344<span></span>
</td>
<td class="nump">30,308<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">30,558<span></span>
</td>
<td class="nump">37,469<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">4,887<span></span>
</td>
<td class="nump">4,851<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">15,884<span></span>
</td>
<td class="nump">20,619<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">20,771<span></span>
</td>
<td class="nump">25,470<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">26,949<span></span>
</td>
<td class="nump">26,751<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">33,617<span></span>
</td>
<td class="nump">60,089<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">60,566<span></span>
</td>
<td class="nump">86,840<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Brazilian Development Bank - BNDES TIET III [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">154,437<span></span>
</td>
<td class="nump">117,593<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">656,264<span></span>
</td>
<td class="nump">617,251<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">810,701<span></span>
</td>
<td class="nump">734,844<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Brazilian Development Bank B N D E S T 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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">33,807<span></span>
</td>
<td class="nump">33,558<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">390,127<span></span>
</td>
<td class="nump">420,685<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">423,934<span></span>
</td>
<td class="nump">454,243<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Brazilian Development Bank - BNDES 2014 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">6,572<span></span>
</td>
<td class="nump">6,524<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">16,525<span></span>
</td>
<td class="nump">22,874<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">23,097<span></span>
</td>
<td class="nump">29,398<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">181,349<span></span>
</td>
<td class="nump">181,349<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">2,164,009<span></span>
</td>
<td class="nump">2,344,403<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">2,345,358<span></span>
</td>
<td class="nump">2,525,752<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Profit for the year - change in the equity [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">37,340<span></span>
</td>
<td class="nump">34,800<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">853,725<span></span>
</td>
<td class="nump">890,400<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">891,065<span></span>
</td>
<td class="nump">925,200<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Inter American Development Bank B I D I N V E S T 2022 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">14,100<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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">452,085<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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">466,185<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="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | International Finance Corporation I F C [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">80,000<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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">670,996<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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">750,996<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="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">44,453<span></span>
</td>
<td class="nump">36,640<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">313,391<span></span>
</td>
<td class="nump">360,671<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">357,844<span></span>
</td>
<td class="nump">397,311<span></span>
</td>
<td class="nump">428,743<span></span>
</td>
<td class="nump">459,671<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Leases (Others) [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">72,109<span></span>
</td>
<td class="nump">69,306<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">29,265<span></span>
</td>
<td class="nump">56,663<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">101,374<span></span>
</td>
<td class="nump">125,969<span></span>
</td>
<td class="nump">45,876<span></span>
</td>
<td class="nump">74,453<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Others [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">6,241<span></span>
</td>
<td class="nump">4,790<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">5,867<span></span>
</td>
<td class="nump">9,274<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">12,108<span></span>
</td>
<td class="nump">14,064<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Interest and charges [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">417,878<span></span>
</td>
<td class="nump">239,581<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="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="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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">417,878<span></span>
</td>
<td class="nump">239,581<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">312,587<span></span>
</td>
<td class="nump">359,117<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">2,463,171<span></span>
</td>
<td class="nump">2,937,036<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">2,775,758<span></span>
</td>
<td class="nump">3,296,153<span></span>
</td>
<td class="nump">R$ 3,547,862<span></span>
</td>
<td class="nump">R$ 6,358,798<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | Interest and charges [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">17,487<span></span>
</td>
<td class="nump">18,091<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="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="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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">17,487<span></span>
</td>
<td class="nump">18,091<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | 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="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">53,628<span></span>
</td>
<td class="nump">57,357<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">107,256<span></span>
</td>
<td class="nump">172,071<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">160,884<span></span>
</td>
<td class="nump">229,428<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | Inter American Development Bank B I D 12121 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">367,441<span></span>
</td>
<td class="nump">155,192<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">367,441<span></span>
</td>
<td class="nump">155,192<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | International Bank of Reconstruction and Development - BIRD [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">31,722<span></span>
</td>
<td class="nump">33,927<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">365,648<span></span>
</td>
<td class="nump">386,328<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">397,370<span></span>
</td>
<td class="nump">420,255<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | JICA 15 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">45,602<span></span>
</td>
<td class="nump">55,858<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">273,610<span></span>
</td>
<td class="nump">391,008<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">319,212<span></span>
</td>
<td class="nump">446,866<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | J I C A 18 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">41,001<span></span>
</td>
<td class="nump">50,223<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">245,865<span></span>
</td>
<td class="nump">351,398<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">286,866<span></span>
</td>
<td class="nump">401,621<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | JICA 17 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">11,424<span></span>
</td>
<td class="nump">12,833<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">136,227<span></span>
</td>
<td class="nump">165,900<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">147,651<span></span>
</td>
<td class="nump">178,733<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | JICA 19 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">71,761<span></span>
</td>
<td class="nump">87,901<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">967,124<span></span>
</td>
<td class="nump">1,272,803<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">1,038,885<span></span>
</td>
<td class="nump">1,360,704<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | B I D 1983 A B 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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentPortionOfLongtermBorrowings', window );">Current</a></td>
<td class="nump">39,962<span></span>
</td>
<td class="nump">42,927<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="Show.showAR( this, 'defref_ifrs-full_LongtermBorrowings', window );">Noncurrent</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">42,336<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total</a></td>
<td class="nump">R$ 39,962<span></span>
</td>
<td class="nump">R$ 85,263<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The current portion of non-current borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_LongtermBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_TwelfthIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_TwelfthIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_TwentySixIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_TwentyEightIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_TwentyEightIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_TwentyNineIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_TwentyNineIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_ThirtyIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_ThirtyIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_BorrowingsByNameAxis=sbs_JICA19Member</td>
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<TYPE>XML
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907182830288">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th></tr>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Twelfth [Member]</a></td>
<td class="text">&#160;<span></span>
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</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">&#160;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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 14th issue debentures</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 17th issue debentures</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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) and 4.75% (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="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 18th issue debentures</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 21th issue debentures</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 22th issue debentures</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 23th issue debentures</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 24th issue debentures</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Twenty Sixth 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Twenty Seventh 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Twenty Eight 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">CDI +1.20% (Series 1) and CDI + 1.44% (Series 2) and 1.60% (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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Twenty Nine 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2036<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="Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">CDI +1.29% (Series 1) and 5.3058% (Series 2) and 5.4478% (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="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Thirty 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">CDI +1.30% (Series 1) and 1.58% (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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2023/2042<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="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="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Brazilian Development Bank - BNDES TIET III [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Brazilian Development Bank B N D E S 2015 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Others [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | 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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | Profit for the year - change in the equity [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | Inter American Development Bank B I D I N V E S T 2022 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2036<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="Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">CDI+2.50%<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | International Finance Corporation I F C [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">2032<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="Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">CDI+2.00%<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | 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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | Other Leases [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">5.20% to 15.39%<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | 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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | Inter American Development Bank B I D 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Annual interest rates</a></td>
<td class="text">1.12% (*)&#160;&#160;<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="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | International Bank For Reconstruction And Development [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | JICA 15 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | J I C A 18 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | JICA 17 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | JICA 19 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | B I D 1983 A B U S 15385 Thousand [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsGuarantees', window );">Guarantees</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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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 SOFR + 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 7<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maturity of borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 7<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_sbs_BorrowingsExchangeRateChanges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_TwelfthMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_TwentySixthIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_TwentyEightIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_TwentyEightIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_TwentyNineIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_TwentyNineIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_ThirtyIssueDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_ThirtyIssueDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_OthersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_InterAmericanDevelopmentBankBID2202Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_InterAmericanDevelopmentBankBIDINVESTMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_ifrs-full_BorrowingsByNameAxis=sbs_InterAmericanDevelopmentBankBIDINVEST2022Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_InterAmericanDevelopmentBankBIDINVEST2022Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_InternationalFinanceCorporationIFCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_InternationalFinanceCorporationIFCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_OtherLeasesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_OtherLeasesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_InterAmericanDevelopmentBankBID4623Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_BorrowingsByNameAxis=sbs_InternationalBankForReconstructionAndDevelopmentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_InternationalBankForReconstructionAndDevelopmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_BID1983ABUS15385ThousandMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_BID1983ABUS15385ThousandMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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>R118.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907185802848">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Borrowings and financing (Details 2)<br> R$ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">R$ 2,245,960<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">2,041,323<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">2,189,609<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">2,061,084<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSeven', window );">2027</a></td>
<td class="nump">2,675,653<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearEight', window );">2028</a></td>
<td class="nump">1,542,692<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2029 to 2044</a></td>
<td class="nump">6,202,350<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">18,958,671<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">1,933,373<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">1,786,186<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">1,924,270<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">1,839,172<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSeven', window );">2027</a></td>
<td class="nump">2,453,741<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearEight', window );">2028</a></td>
<td class="nump">1,320,780<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2029 to 2044</a></td>
<td class="nump">4,925,391<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">16,182,913<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">739,534<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">1,072,853<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">1,203,451<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">1,082,322<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSeven', window );">2027</a></td>
<td class="nump">1,700,765<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearEight', window );">2028</a></td>
<td class="nump">644,748<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2029 to 2044</a></td>
<td class="nump">1,498,157<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">7,941,830<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">99,767<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">99,270<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">105,476<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">112,071<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSeven', window );">2027</a></td>
<td class="nump">119,068<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearEight', window );">2028</a></td>
<td class="nump">126,371<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2029 to 2044</a></td>
<td class="nump">859,889<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">1,521,912<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">240,602<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">233,867<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">213,586<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">203,726<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSeven', window );">2027</a></td>
<td class="nump">191,168<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearEight', window );">2028</a></td>
<td class="nump">72,322<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2029 to 2044</a></td>
<td class="nump">221,092<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">1,376,363<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | B I D 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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="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="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="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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSeven', window );">2027</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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearEight', window );">2028</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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2029 to 2044</a></td>
<td class="nump">1,257,264<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">2,345,358<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | B I D I N V E S T [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">37,340<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">39,550<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">44,300<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">106,390<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSeven', window );">2027</a></td>
<td class="nump">108,728<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearEight', window );">2028</a></td>
<td class="nump">143,591<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2029 to 2044</a></td>
<td class="nump">411,166<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">891,065<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | B I D I N V E S T 2022 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">14,100<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">14,100<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">38,275<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">38,431<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSeven', window );">2027</a></td>
<td class="nump">38,431<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearEight', window );">2028</a></td>
<td class="nump">38,431<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2029 to 2044</a></td>
<td class="nump">284,417<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">466,185<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | I F C [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">80,000<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">80,000<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">80,000<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">80,000<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSeven', window );">2027</a></td>
<td class="nump">80,000<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearEight', window );">2028</a></td>
<td class="nump">80,000<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2029 to 2044</a></td>
<td class="nump">270,996<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">750,996<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">44,453<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">46,638<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">45,839<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">30,769<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSeven', window );">2027</a></td>
<td class="nump">33,767<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearEight', window );">2028</a></td>
<td class="nump">33,968<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2029 to 2044</a></td>
<td class="nump">122,410<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">357,844<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">72,109<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">15,580<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">9,248<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">3,972<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSeven', window );">2027</a></td>
<td class="nump">465<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearEight', window );">2028</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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2029 to 2044</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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">101,374<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">6,241<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">2,979<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">2,746<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">142<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSeven', window );">2027</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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearEight', window );">2028</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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2029 to 2044</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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">12,108<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">417,878<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="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="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="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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSeven', window );">2027</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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearEight', window );">2028</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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2029 to 2044</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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">417,878<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">312,587<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">255,137<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">265,339<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">221,912<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSeven', window );">2027</a></td>
<td class="nump">221,912<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearEight', window );">2028</a></td>
<td class="nump">221,912<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2029 to 2044</a></td>
<td class="nump">1,276,959<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">2,775,758<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">17,487<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSeven', window );">2027</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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearEight', window );">2028</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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2029 to 2044</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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">17,487<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">53,628<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">53,628<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">63,830<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">20,403<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSeven', window );">2027</a></td>
<td class="nump">20,403<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearEight', window );">2028</a></td>
<td class="nump">20,403<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2029 to 2044</a></td>
<td class="nump">296,030<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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">528,325<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">31,722<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">31,722<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">31,722<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">31,722<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSeven', window );">2027</a></td>
<td class="nump">31,722<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearEight', window );">2028</a></td>
<td class="nump">31,722<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2029 to 2044</a></td>
<td class="nump">207,038<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">397,370<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">169,788<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFour', window );">2024</a></td>
<td class="nump">169,787<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearFive', window );">2025</a></td>
<td class="nump">169,787<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSix', window );">2026</a></td>
<td class="nump">169,787<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSeven', window );">2027</a></td>
<td class="nump">169,787<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearEight', window );">2028</a></td>
<td class="nump">169,787<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2029 to 2044</a></td>
<td class="nump">773,891<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">1,792,614<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearThree', window );">2023</a></td>
<td class="nump">39,962<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="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="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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearSeven', window );">2027</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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentYearEight', window );">2028</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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentThereafter', window );">2029 to 2044</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="Show.showAR( this, 'defref_sbs_BorrowingsPaymentNet', window );">TOTAL</a></td>
<td class="nump">R$ 39,962<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of borrowing patmeny net.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of borrowing payment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_BorrowingsPaymentYearEight">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingsPaymentYearEight</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>This member stands for borrowing payments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of borrowing payment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_BorrowingsPaymentYearSeven">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BorrowingsPaymentYearSeven</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of borrowings payment year six.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of borrowing payment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_BIDINVEST2022Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_BIDINVEST2022Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_IFCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_IFCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>130
<FILENAME>R119.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907180118432">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Borrowings and financing (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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="nump">R$ 17,723,836<span></span>
</td>
<td class="nump">R$ 17,258,624<span></span>
</td>
<td class="nump">R$ 13,244,709<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="nump">42,182<span></span>
</td>
<td class="nump">140,187<span></span>
</td>
<td class="nump">28,549<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="nump">2,834,551<span></span>
</td>
<td class="nump">2,959,633<span></span>
</td>
<td class="nump">4,845,860<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="num">(27,525)<span></span>
</td>
<td class="num">(36,822)<span></span>
</td>
<td class="num">(68,386)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="num">(301,716)<span></span>
</td>
<td class="nump">177,269<span></span>
</td>
<td class="nump">2,267,179<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="nump">13,554<span></span>
</td>
<td class="nump">10,198<span></span>
</td>
<td class="nump">67,304<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="num">(1,505,488)<span></span>
</td>
<td class="num">(845,445)<span></span>
</td>
<td class="num">(626,625)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="num">(1,536,724)<span></span>
</td>
<td class="num">(2,896,604)<span></span>
</td>
<td class="num">(3,244,099)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="nump">1,091,592<span></span>
</td>
<td class="nump">647,980<span></span>
</td>
<td class="nump">559,931<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="nump">609,249<span></span>
</td>
<td class="nump">290,594<span></span>
</td>
<td class="nump">171,026<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="nump">15,160<span></span>
</td>
<td class="nump">18,222<span></span>
</td>
<td class="nump">13,176<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="nump">18,958,671<span></span>
</td>
<td class="nump">17,723,836<span></span>
</td>
<td class="nump">17,258,624<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="nump">18,958,671<span></span>
</td>
<td class="nump">17,723,836<span></span>
</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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="nump">14,427,683<span></span>
</td>
<td class="nump">13,710,762<span></span>
</td>
<td class="nump">6,885,911<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="nump">42,182<span></span>
</td>
<td class="nump">140,187<span></span>
</td>
<td class="nump">28,549<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="nump">2,553,091<span></span>
</td>
<td class="nump">2,816,545<span></span>
</td>
<td class="nump">4,752,889<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="num">(17,627)<span></span>
</td>
<td class="num">(25,749)<span></span>
</td>
<td class="num">(59,453)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="nump">190,202<span></span>
</td>
<td class="nump">225,791<span></span>
</td>
<td class="nump">86,939<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="nump">10,250<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="num">(1,454,009)<span></span>
</td>
<td class="num">(788,587)<span></span>
</td>
<td class="num">(419,082)<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="Show.showAR( this, 'defref_sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="num">(1,232,434)<span></span>
</td>
<td class="num">(2,553,645)<span></span>
</td>
<td class="num">(919,040)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="nump">1,044,453<span></span>
</td>
<td class="nump">601,187<span></span>
</td>
<td class="nump">406,826<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="nump">605,513<span></span>
</td>
<td class="nump">284,015<span></span>
</td>
<td class="nump">128,869<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="nump">13,609<span></span>
</td>
<td class="nump">17,177<span></span>
</td>
<td class="nump">10,983<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="nump">16,182,913<span></span>
</td>
<td class="nump">14,427,683<span></span>
</td>
<td class="nump">13,710,762<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="nump">16,182,913<span></span>
</td>
<td class="nump">14,427,683<span></span>
</td>
<td class="nump">13,710,762<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="Show.showAR( this, 'defref_sbs_ForeignLocalCurrencyTranslations', window );">Foreignlocal currency translation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,807,371<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="nump">7,467,968<span></span>
</td>
<td class="nump">6,756,504<span></span>
</td>
<td class="nump">3,711,228<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="nump">1,000,000<span></span>
</td>
<td class="nump">2,450,000<span></span>
</td>
<td class="nump">3,507,640<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="num">(4,320)<span></span>
</td>
<td class="num">(25,717)<span></span>
</td>
<td class="num">(52,328)<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="Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="nump">165,879<span></span>
</td>
<td class="nump">225,106<span></span>
</td>
<td class="nump">86,939<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="num">(712,966)<span></span>
</td>
<td class="num">(387,618)<span></span>
</td>
<td class="num">(161,494)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="num">(563,504)<span></span>
</td>
<td class="num">(1,963,282)<span></span>
</td>
<td class="num">(572,871)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="nump">544,116<span></span>
</td>
<td class="nump">258,114<span></span>
</td>
<td class="nump">201,150<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="nump">257,951<span></span>
</td>
<td class="nump">139,563<span></span>
</td>
<td class="nump">26,073<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="nump">11,242<span></span>
</td>
<td class="nump">15,298<span></span>
</td>
<td class="nump">10,167<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="nump">8,166,366<span></span>
</td>
<td class="nump">7,467,968<span></span>
</td>
<td class="nump">6,756,504<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="nump">8,166,366<span></span>
</td>
<td class="nump">7,467,968<span></span>
</td>
<td class="nump">6,756,504<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Brazilian Federal Savings Banks [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="nump">1,483,113<span></span>
</td>
<td class="nump">1,418,832<span></span>
</td>
<td class="nump">1,429,250<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="nump">119,437<span></span>
</td>
<td class="nump">156,488<span></span>
</td>
<td class="nump">74,485<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="nump">17,247<span></span>
</td>
<td class="nump">685<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="Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="nump">7,131<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="num">(117,041)<span></span>
</td>
<td class="num">(113,030)<span></span>
</td>
<td class="num">(111,601)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="num">(100,855)<span></span>
</td>
<td class="num">(93,064)<span></span>
</td>
<td class="num">(84,821)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="nump">80,422<span></span>
</td>
<td class="nump">79,966<span></span>
</td>
<td class="nump">73,067<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="nump">36,731<span></span>
</td>
<td class="nump">33,236<span></span>
</td>
<td class="nump">38,452<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="nump">1,526,185<span></span>
</td>
<td class="nump">1,483,113<span></span>
</td>
<td class="nump">1,418,832<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="nump">1,526,185<span></span>
</td>
<td class="nump">1,483,113<span></span>
</td>
<td class="nump">1,418,832<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | BNDES [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="nump">1,392,844<span></span>
</td>
<td class="nump">1,370,902<span></span>
</td>
<td class="nump">1,201,411<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="nump">200,000<span></span>
</td>
<td class="nump">207,136<span></span>
</td>
<td class="nump">213,514<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="nump">7,020<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="nump">3,117<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="num">(104,596)<span></span>
</td>
<td class="num">(88,084)<span></span>
</td>
<td class="num">(47,164)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="num">(222,353)<span></span>
</td>
<td class="num">(186,179)<span></span>
</td>
<td class="num">(81,213)<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="Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="nump">67,311<span></span>
</td>
<td class="nump">51,122<span></span>
</td>
<td class="nump">47,668<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="nump">37,391<span></span>
</td>
<td class="nump">37,688<span></span>
</td>
<td class="nump">36,427<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="nump">259<span></span>
</td>
<td class="nump">259<span></span>
</td>
<td class="nump">259<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="nump">1,380,993<span></span>
</td>
<td class="nump">1,392,844<span></span>
</td>
<td class="nump">1,370,902<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="nump">1,380,993<span></span>
</td>
<td class="nump">1,392,844<span></span>
</td>
<td class="nump">1,370,902<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | B I D 2202 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="nump">2,589,442<span></span>
</td>
<td class="nump">2,730,195<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="num">(281,971)<span></span>
</td>
<td class="num">(97,829)<span></span>
</td>
<td class="num">(37,613)<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="Show.showAR( this, 'defref_sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="num">(181,349)<span></span>
</td>
<td class="num">(181,349)<span></span>
</td>
<td class="num">(90,674)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="nump">98,574<span></span>
</td>
<td class="nump">63,964<span></span>
</td>
<td class="nump">22,668<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="nump">224,899<span></span>
</td>
<td class="nump">73,506<span></span>
</td>
<td class="nump">27,886<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="nump">955<span></span>
</td>
<td class="nump">955<span></span>
</td>
<td class="nump">557<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="nump">2,450,550<span></span>
</td>
<td class="nump">2,589,442<span></span>
</td>
<td class="nump">2,730,195<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="nump">2,450,550<span></span>
</td>
<td class="nump">2,589,442<span></span>
</td>
<td class="nump">2,730,195<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="Show.showAR( this, 'defref_sbs_ForeignLocalCurrencyTranslations', window );">Foreignlocal currency translation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,807,371<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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | B I D I N V E S T [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="nump">956,942<span></span>
</td>
<td class="nump">944,513<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">950,000<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="Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(7,125)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="num">(108,921)<span></span>
</td>
<td class="num">(33,276)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="num">(34,800)<span></span>
</td>
<td class="num">(18,340)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="nump">129,733<span></span>
</td>
<td class="nump">63,380<span></span>
</td>
<td class="nump">1,638<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="Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="nump">665<span></span>
</td>
<td class="nump">665<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="nump">943,619<span></span>
</td>
<td class="nump">956,942<span></span>
</td>
<td class="nump">944,513<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="nump">943,619<span></span>
</td>
<td class="nump">956,942<span></span>
</td>
<td class="nump">944,513<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | I F C [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="nump">760,000<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="Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="num">(9,385)<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="Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="num">(24,978)<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="Show.showAR( this, 'defref_sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="nump">48,507<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="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="nump">381<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="nump">774,525<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="nump">774,525<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | B I D I N V E S T 2022 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="nump">470,000<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="Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="num">(3,922)<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="Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="num">(30,698)<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="Show.showAR( this, 'defref_sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="nump">33,840<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="Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="nump">107<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="nump">469,327<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="nump">469,327<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | 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="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="nump">397,311<span></span>
</td>
<td class="nump">428,743<span></span>
</td>
<td class="nump">459,671<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="num">(54,390)<span></span>
</td>
<td class="num">(52,250)<span></span>
</td>
<td class="num">(51,431)<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="Show.showAR( this, 'defref_sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="num">(39,467)<span></span>
</td>
<td class="num">(31,432)<span></span>
</td>
<td class="num">(30,928)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="nump">54,390<span></span>
</td>
<td class="nump">52,250<span></span>
</td>
<td class="nump">51,431<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="Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="nump">357,844<span></span>
</td>
<td class="nump">397,311<span></span>
</td>
<td class="nump">428,743<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="nump">357,844<span></span>
</td>
<td class="nump">397,311<span></span>
</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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Leases (Others) [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="nump">125,969<span></span>
</td>
<td class="nump">45,876<span></span>
</td>
<td class="nump">74,453<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="nump">42,182<span></span>
</td>
<td class="nump">140,187<span></span>
</td>
<td class="nump">28,549<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="num">(17,659)<span></span>
</td>
<td class="num">(15,782)<span></span>
</td>
<td class="num">(9,108)<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="Show.showAR( this, 'defref_sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="num">(84,437)<span></span>
</td>
<td class="num">(76,013)<span></span>
</td>
<td class="num">(56,571)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="nump">35,319<span></span>
</td>
<td class="nump">31,701<span></span>
</td>
<td class="nump">8,553<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="nump">101,374<span></span>
</td>
<td class="nump">125,969<span></span>
</td>
<td class="nump">45,876<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="nump">101,374<span></span>
</td>
<td class="nump">125,969<span></span>
</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="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_LocalCurrencyMember', window );">Local currency | Other Borrowings [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="nump">14,094<span></span>
</td>
<td class="nump">15,197<span></span>
</td>
<td class="nump">9,898<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="nump">3,654<span></span>
</td>
<td class="nump">2,921<span></span>
</td>
<td class="nump">7,250<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(32)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="nump">56<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="nump">2<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="num">(789)<span></span>
</td>
<td class="num">(718)<span></span>
</td>
<td class="num">(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="Show.showAR( this, 'defref_sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="num">(5,669)<span></span>
</td>
<td class="num">(3,986)<span></span>
</td>
<td class="num">(1,962)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="nump">748<span></span>
</td>
<td class="nump">690<span></span>
</td>
<td class="nump">651<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="nump">34<span></span>
</td>
<td class="nump">22<span></span>
</td>
<td class="nump">31<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="nump">12,130<span></span>
</td>
<td class="nump">14,094<span></span>
</td>
<td class="nump">15,197<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="nump">12,130<span></span>
</td>
<td class="nump">14,094<span></span>
</td>
<td class="nump">15,197<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="nump">3,296,153<span></span>
</td>
<td class="nump">3,547,862<span></span>
</td>
<td class="nump">6,358,798<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="nump">281,460<span></span>
</td>
<td class="nump">143,088<span></span>
</td>
<td class="nump">92,971<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="Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="num">(9,898)<span></span>
</td>
<td class="num">(11,073)<span></span>
</td>
<td class="num">(8,933)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="num">(491,918)<span></span>
</td>
<td class="num">(48,522)<span></span>
</td>
<td class="nump">2,180,240<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="nump">3,304<span></span>
</td>
<td class="nump">10,198<span></span>
</td>
<td class="nump">67,304<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="num">(51,479)<span></span>
</td>
<td class="num">(56,858)<span></span>
</td>
<td class="num">(207,543)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="num">(304,290)<span></span>
</td>
<td class="num">(342,959)<span></span>
</td>
<td class="num">(2,325,059)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="nump">47,139<span></span>
</td>
<td class="nump">46,793<span></span>
</td>
<td class="nump">153,105<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="nump">3,736<span></span>
</td>
<td class="nump">6,579<span></span>
</td>
<td class="nump">42,157<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="nump">1,551<span></span>
</td>
<td class="nump">1,045<span></span>
</td>
<td class="nump">2,193<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="nump">2,775,758<span></span>
</td>
<td class="nump">3,296,153<span></span>
</td>
<td class="nump">3,547,862<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="nump">2,775,758<span></span>
</td>
<td class="nump">3,296,153<span></span>
</td>
<td class="nump">3,547,862<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ForeignLocalCurrencyTranslations', window );">Foreignlocal currency translation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,807,371)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | BID [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="nump">387,837<span></span>
</td>
<td class="nump">317,302<span></span>
</td>
<td class="nump">2,316,190<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="nump">226,497<span></span>
</td>
<td class="nump">108,728<span></span>
</td>
<td class="nump">52,141<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="num">(6,732)<span></span>
</td>
<td class="num">(7,620)<span></span>
</td>
<td class="num">(6,635)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="num">(20,355)<span></span>
</td>
<td class="nump">22,979<span></span>
</td>
<td class="nump">845,246<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">48,246<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="num">(12,581)<span></span>
</td>
<td class="num">(8,488)<span></span>
</td>
<td class="num">(45,010)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="num">(56,273)<span></span>
</td>
<td class="num">(53,197)<span></span>
</td>
<td class="num">(121,088)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="nump">13,733<span></span>
</td>
<td class="nump">7,936<span></span>
</td>
<td class="nump">10,490<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="Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">24,695<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="nump">567<span></span>
</td>
<td class="nump">197<span></span>
</td>
<td class="nump">398<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="nump">532,693<span></span>
</td>
<td class="nump">387,837<span></span>
</td>
<td class="nump">317,302<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="nump">532,693<span></span>
</td>
<td class="nump">387,837<span></span>
</td>
<td class="nump">317,302<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="Show.showAR( this, 'defref_sbs_ForeignLocalCurrencyTranslations', window );">Foreignlocal currency translation</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,807,371)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | BIRD [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="nump">420,881<span></span>
</td>
<td class="nump">426,860<span></span>
</td>
<td class="nump">357,880<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="nump">39,417<span></span>
</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="Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="num">(3,166)<span></span>
</td>
<td class="num">(3,377)<span></span>
</td>
<td class="num">(2,029)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="num">(28,665)<span></span>
</td>
<td class="nump">30,814<span></span>
</td>
<td class="nump">102,029<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="nump">61<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,217<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="num">(3,779)<span></span>
</td>
<td class="num">(2,481)<span></span>
</td>
<td class="num">(7,572)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="num">(30,895)<span></span>
</td>
<td class="num">(32,965)<span></span>
</td>
<td class="num">(31,216)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="nump">5,525<span></span>
</td>
<td class="nump">1,789<span></span>
</td>
<td class="nump">5,659<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="nump">20<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">752<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="nump">363<span></span>
</td>
<td class="nump">241<span></span>
</td>
<td class="nump">140<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="nump">399,762<span></span>
</td>
<td class="nump">420,881<span></span>
</td>
<td class="nump">426,860<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="nump">399,762<span></span>
</td>
<td class="nump">420,881<span></span>
</td>
<td class="nump">426,860<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | JICA [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="nump">2,401,887<span></span>
</td>
<td class="nump">2,684,321<span></span>
</td>
<td class="nump">2,106,908<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="nump">15,546<span></span>
</td>
<td class="nump">34,360<span></span>
</td>
<td class="nump">40,830<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(76)<span></span>
</td>
<td class="num">(117)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="num">(437,296)<span></span>
</td>
<td class="num">(108,851)<span></span>
</td>
<td class="nump">715,956<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="nump">3,243<span></span>
</td>
<td class="nump">10,198<span></span>
</td>
<td class="nump">17,841<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="num">(33,167)<span></span>
</td>
<td class="num">(43,184)<span></span>
</td>
<td class="num">(43,758)<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="Show.showAR( this, 'defref_sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="num">(177,007)<span></span>
</td>
<td class="num">(216,190)<span></span>
</td>
<td class="num">(200,597)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="nump">26,597<span></span>
</td>
<td class="nump">35,315<span></span>
</td>
<td class="nump">40,172<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="Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="nump">3,102<span></span>
</td>
<td class="nump">5,802<span></span>
</td>
<td class="nump">6,897<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="nump">204<span></span>
</td>
<td class="nump">192<span></span>
</td>
<td class="nump">189<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="nump">1,803,109<span></span>
</td>
<td class="nump">2,401,887<span></span>
</td>
<td class="nump">2,684,321<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="nump">1,803,109<span></span>
</td>
<td class="nump">2,401,887<span></span>
</td>
<td class="nump">2,684,321<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | B I D 1983 A B 1 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="nump">85,548<span></span>
</td>
<td class="nump">119,379<span></span>
</td>
<td class="nump">163,864<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="text"> <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="Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(152)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="num">(5,602)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">59,078<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="num">(1,952)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(7,033)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="num">(40,115)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(103,482)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="nump">1,284<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,843<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="Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="nump">614<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">618<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="nump">417<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">643<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="nump">40,194<span></span>
</td>
<td class="nump">85,548<span></span>
</td>
<td class="nump">119,379<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="nump">40,194<span></span>
</td>
<td class="nump">85,548<span></span>
</td>
<td class="nump">119,379<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | BID 1983AB [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="nump">R$ 85,548<span></span>
</td>
<td class="nump">119,379<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="Show.showAR( this, 'defref_ifrs-full_CashOutflowForLeases', window );">Addition (lease)</a></td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_sbs_BorrowingFunding', window );">Funding</a></td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_sbs_BorrowingFundingCosts', window );">Borrowing costs</a></td>
<td class="text">&#160;<span></span>
</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="Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,536<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="Show.showAR( this, 'defref_ifrs-full_InterestCostsCapitalised', window );">Inflation adjustment / exchange variation and incorporated interest - Capitalized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,705)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(40,607)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,753<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">777<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="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">415<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="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">85,548<span></span>
</td>
<td class="nump">119,379<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">85,548<span></span>
</td>
<td class="nump">119,379<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReportingCurrencyAxis=sbs_ForeignCurrencyMember', window );">Foreign currency | Euro Bonds [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, beginning</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,413,956<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_EffectOfExchangeRateChangesOnBorrowings', window );">Monetary variation and exchange rate changes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">457,931<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestCostsIncurred', window );">Interest paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(104,170)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities', window );">Amortization</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,868,676)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AccruedInterestOnBorrowings', window );">Accrued interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">90,941<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsProvisionForInterestRatesAndFeesCapitalized', window );">Provision for interest and fees - Capitalized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9,195<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingCostsRecognisedAsExpense', window );">Expenses with borrowing costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">823<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Borrowings and financing, ending</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Borrowings', window );">Total borrowings and financing (Note 17)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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_BorrowingCostsRecognisedAsExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The cash outflow for leases.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 53<br> -Subparagraph g<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=16&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_53_g&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_InterestCostsCapitalised">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of interest costs that an entity incurs.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_sbs_AccruedInterestOnBorrowings">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_BorrowingFunding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_ForeignLocalCurrencyTranslations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ForeignLocalCurrencyTranslations</td>
</tr>
<tr>
<td style="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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_RepaymentsOfBorrowingClassifiedAsFinancingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RepaymentsOfBorrowingClassifiedAsFinancingActivities</td>
</tr>
<tr>
<td style="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_ReportingCurrencyAxis=sbs_LocalCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_BrazilianFederalSavingsBanksMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_BrazilianFederalSavingsBanksMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_IFCMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_IFCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_BIDINVEST2022Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_BIDINVEST2022Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_BID1983AB1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_BID1983AB1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_EuroBondsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>131
<FILENAME>R120.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187289936">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Borrowings and financing (Details 4) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 18, 2022</div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentyEighthIssueDebenturesSeriesOneMember', window );">Twenty Eighth Issue Debentures Series One [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_RaisedFunds', window );">Amount</a></td>
<td class="nump">R$ 1,000,000<span></span>
</td>
<td class="nump">R$ 500<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">03/2027<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Remuneration</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">CDI + 1.30 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="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentyEighthIssueDebenturesSeriesTwoMember', window );">Twenty Eighth Issue Debentures Series Two [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_RaisedFunds', window );">Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 500<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsMaturity', window );">Maturity</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">03/2029<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsInterestRateBasis', window );">Remuneration</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">CDI + 1.58 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 7<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maturity of borrowings. [Refer: Borrowings]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 7<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_sbs_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_RaisedFunds">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to raised funds.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
<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_ifrs-full_BorrowingsByNameAxis=sbs_TwentyEighthIssueDebenturesSeriesOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_TwentyEighthIssueDebenturesSeriesOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_TwentyEighthIssueDebenturesSeriesTwoMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_TwentyEighthIssueDebenturesSeriesTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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>R121.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187363312">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Borrowings and financing (Details 5)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2021</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_RestrictiveRatios', window );">Restrictive ratios</a></td>
<td class="text">Equal to or higher than 2.80<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_RestrictiveRatios', window );">Restrictive ratios</a></td>
<td class="text">Equal to or higher than 2.35<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_RestrictiveRatios', window );">Restrictive ratios</a></td>
<td class="text">Equal to or lower than 3.80<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_OtherOnerousDebtAdjustedEBITDAMember', window );">Other onerous debt / Adjusted EBITDA [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_RestrictiveRatios', window );">Restrictive ratios</a></td>
<td class="text">Equal to or lower than 3.50<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_AdjustedCurrentRatioMember', window );">Adjusted current ratio [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_RestrictiveRatios', window );">Restrictive ratios</a></td>
<td class="text">Lower than 3.65<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_EBITDAPaidFinancialExpensesMember', window );">EBITDA / Paid financial expenses [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_RestrictiveRatios', window );">Restrictive ratios</a></td>
<td class="text">Equal to or lower than 1.30<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_NetDebtAdjustedEBITDAMember', window );">Net debt / Adjusted EBITDA [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_RestrictiveRatios', window );">Restrictive ratios</a></td>
<td class="text">Higher than 1.00<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_RestrictiveRatios">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Represents restictive ratios.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RestrictiveRatios</td>
</tr>
<tr>
<td style="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_BorrowingsByNameAxis=sbs_AdjustedEBITDAAdjustedFinancialExpensesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_AdjustedNetDebtAdjustedEBITDAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_AdjustedTotalDebtAdjustedEBITDAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_OtherOnerousDebtAdjustedEBITDAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_AdjustedCurrentRatioMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_EBITDAPaidFinancialExpensesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_NetDebtAdjustedEBITDAMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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>R122.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907196686480">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Borrowings and financing (Details 6)<br> R$ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>BRL (R$)</div>
</th>
<th class="th"><sup>[1]</sup></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td colspan="2" class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BorrowingsAndFinancingCreditLimited', window );">Borrowings and financing - credit limits</a></td>
<td colspan="2" class="nump">R$ 3,789<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsAndFinancingCreditLimited', window );">Borrowings and financing - credit limits</a></td>
<td colspan="2" class="nump">1,079<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_BrazilianDevelopmentsBankBNDESMember', window );">Brazilian Developments Bank B N D E S [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsAndFinancingCreditLimited', window );">Borrowings and financing - credit limits</a></td>
<td colspan="2" class="nump">255<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_InterAmericanDevelopmentBankBIDMember', window );">Inter American Development Bank B I D [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsAndFinancingCreditLimited', window );">Borrowings and financing - credit limits</a></td>
<td colspan="2" class="nump">1,178<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_InternationalBankForReconstructionAndDevelopmenstMember', window );">International Bank For Reconstruction And Developmenst [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsAndFinancingCreditLimited', window );">Borrowings and financing - credit limits</a></td>
<td colspan="2" class="nump">1,259<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_Others1Member', window );">Others1 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_BorrowingsAndFinancingCreditLimited', window );">Borrowings and financing - credit limits</a></td>
<td colspan="2" class="nump">R$ 18<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&#8217;s exchange sell rate as of December 30, 2022 (US$&#160;1.00 = R$ 5.2177; &#165;&#160;1.00 = R$ 0.03957).</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_BorrowingsAndFinancingCreditLimited">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of borrowing and financing credit.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_sbs_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_BrazilianFederalSavingsBankMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_InterAmericanDevelopmentBankBIDMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>134
<FILENAME>R123.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187022800">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Borrowings and financing (Details Narrative)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">1 Months Ended</th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th">
<div>Jul. 15, 2022 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Mar. 18, 2022 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Jul. 27, 2022 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Jun. 30, 2022 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Mar. 31, 2022 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>BRL (R$) </div>
<div>Number</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>Number</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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="text">&#160;<span></span>
</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>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AmortizationPaid', window );">Amortization paid</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$ 185,100,000<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="Show.showAR( this, 'defref_sbs_PrincipalAmount', window );">Principal 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">175,000,000.0<span></span>
</td>
<td class="nump">R$ 25,700,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_InterestPayable', window );">Interest</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$ 10,100,000<span></span>
</td>
<td class="nump">1,900,000<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="Show.showAR( this, 'defref_sbs_RaisedDebentures', window );">Raised debentures</a></td>
<td class="nump">R$ 470,000,000.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 760,000,000.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">After startup, the lease payment period starts (240 monthly
installments), whose amount is periodically restated by contracted price index.<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="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentyEighthIssueDebenturesSeriesOneMember', window );">Twenty Eighth Issue Debentures Series One [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_RaisedFunds', window );">Raised funds</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 1,000,000,000.0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 500,000<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="Show.showAR( this, 'defref_ifrs-full_BorrowingsByNameAxis=sbs_TwentyEightDebenturesMember', window );">Twenty Eight 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 182,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AmortizationPaid', window );">Amortization paid</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">R$ 27,600,000<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="Show.showAR( this, 'defref_srt_CurrencyAxis=sbs_USDMember', window );">U S D [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate | Number</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">5.2177<span></span>
</td>
<td class="nump">5.5805<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_CurrencyAxis=currency_JPY', window );">Japan, 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClosingForeignExchangeRate', window );">Exchange rate | Number</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">0.03957<span></span>
</td>
<td class="nump">0.04847<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_InterestPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of interest recognised as a liability.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_InterestPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>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_AgreementClauseInCaseOfEarlyMaturityOfDebt">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_AmortizationPaid">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AmortizationPaid</td>
</tr>
<tr>
<td style="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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_IssuersNetSalesAndorServiceRevenuePercentage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Information about the lease payment period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_PrincipalAmount">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PrincipalAmount</td>
</tr>
<tr>
<td style="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_RaisedDebentures">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RaisedDebentures</td>
</tr>
<tr>
<td style="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_RaisedFunds">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to raised funds.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
<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_ifrs-full_BorrowingsByNameAxis=sbs_TwentyEighthIssueDebenturesSeriesOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_TwentyEighthIssueDebenturesSeriesOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_TwentyEightDebenturesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_TwentyEightDebenturesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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=sbs_USDMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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=sbs_USDMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
</div>
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</html>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>135
<FILENAME>R124.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907196417808">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Taxes recoverable/payable (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTaxAssets', window );">Current tax assets</a></td>
<td class="nump">R$ 242,906<span></span>
</td>
<td class="nump">R$ 276,104<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_IncomeTaxAndSocialsContributionMember', window );">Income Tax And Socials 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTaxAssets', window );">Current tax assets</a></td>
<td class="nump">206,517<span></span>
</td>
<td class="nump">259,902<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_WithholdingsIncomeTaxMember', window );">Withholdings Income Tax [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTaxAssets', window );">Current tax assets</a></td>
<td class="nump">33,283<span></span>
</td>
<td class="nump">13,041<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTaxAssets', window );">Current tax assets</a></td>
<td class="nump">R$ 3,106<span></span>
</td>
<td class="nump">R$ 3,161<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 54<br> -Subparagraph n<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
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<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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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="Show.toggleNext( 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>
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<DOCUMENT>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187625856">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Taxes recoverable/payable (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTaxLiabilities', window );">Current tax liabilities</a></td>
<td class="nump">R$ 293,461<span></span>
</td>
<td class="nump">R$ 257,130<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_COFINSAndPasepMember', window );">C O F I N S 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTaxLiabilities', window );">Current tax liabilities</a></td>
<td class="nump">134,624<span></span>
</td>
<td class="nump">111,963<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_SocialSecuritysContributionMember', window );">Social Securitys 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTaxLiabilities', window );">Current tax liabilities</a></td>
<td class="nump">44,515<span></span>
</td>
<td class="nump">39,902<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember', window );">I R R F Withholding Income Tax On Financials 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTaxLiabilities', window );">Current tax liabilities</a></td>
<td class="nump">63,361<span></span>
</td>
<td class="nump">49,468<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_OtherTaxPayablesMember', window );">Other Tax Payables [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CurrentTaxLiabilities', window );">Current tax liabilities</a></td>
<td class="nump">R$ 50,961<span></span>
</td>
<td class="nump">R$ 55,797<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">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 54<br> -Subparagraph n<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_n&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
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<td><strong> Period Type:</strong></td>
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</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>137
<FILENAME>R126.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907196398080">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Deferred taxes and contributions (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Total deferred tax assets</a></td>
<td class="nump">R$ 1,119,259<span></span>
</td>
<td class="nump">R$ 1,012,595<span></span>
</td>
<td class="nump">R$ 931,736<span></span>
</td>
<td class="nump">R$ 905,258<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred tax liabilities</a></td>
<td class="num">(1,308,537)<span></span>
</td>
<td class="num">(1,296,334)<span></span>
</td>
<td class="num">(1,252,452)<span></span>
</td>
<td class="num">(1,339,254)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Deferred tax assets (liabilities), net</a></td>
<td class="num">(189,278)<span></span>
</td>
<td class="num">(283,739)<span></span>
</td>
<td class="num">(320,716)<span></span>
</td>
<td class="num">(433,996)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_TaxProvisionsMember', window );">Tax 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Total deferred tax assets</a></td>
<td class="nump">560,404<span></span>
</td>
<td class="nump">503,374<span></span>
</td>
<td class="nump">436,445<span></span>
</td>
<td class="nump">366,673<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_PensionObligationsG1Member', window );">Pension Obligations G 1 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Total deferred tax assets</a></td>
<td class="nump">141,606<span></span>
</td>
<td class="nump">150,577<span></span>
</td>
<td class="nump">154,498<span></span>
</td>
<td class="nump">157,998<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_DonationsMember', window );">Donations [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Total deferred tax assets</a></td>
<td class="nump">46,088<span></span>
</td>
<td class="nump">47,589<span></span>
</td>
<td class="nump">50,142<span></span>
</td>
<td class="nump">51,818<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Total deferred tax assets</a></td>
<td class="nump">199,363<span></span>
</td>
<td class="nump">183,963<span></span>
</td>
<td class="nump">155,719<span></span>
</td>
<td class="nump">145,622<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Total deferred tax assets</a></td>
<td class="nump">171,798<span></span>
</td>
<td class="nump">127,092<span></span>
</td>
<td class="nump">134,932<span></span>
</td>
<td class="nump">183,147<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_TemporaryDifferenceMember', window );">Temporary differences [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred tax liabilities</a></td>
<td class="num">(353,817)<span></span>
</td>
<td class="num">(368,235)<span></span>
</td>
<td class="num">(388,675)<span></span>
</td>
<td class="num">(408,732)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_CapitalizationBorrowingCostsMember', window );">Capitalization 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred tax liabilities</a></td>
<td class="num">(457,669)<span></span>
</td>
<td class="num">(404,931)<span></span>
</td>
<td class="num">(390,211)<span></span>
</td>
<td class="num">(409,236)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_ProfitOnSupplyGovernmentEntitiesMember', window );">Profit On Supply Government 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred tax liabilities</a></td>
<td class="num">(346,650)<span></span>
</td>
<td class="num">(353,262)<span></span>
</td>
<td class="num">(356,513)<span></span>
</td>
<td class="num">(372,289)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_ActuarialGainLossG1Member', window );">Actuarial Gain Loss G 1 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred tax liabilities</a></td>
<td class="num">(93,561)<span></span>
</td>
<td class="num">(109,271)<span></span>
</td>
<td class="num">(48,979)<span></span>
</td>
<td class="num">(54,222)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred tax liabilities</a></td>
<td class="num">(43,323)<span></span>
</td>
<td class="num">(46,079)<span></span>
</td>
<td class="num">(48,843)<span></span>
</td>
<td class="num">(83,399)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Total deferred tax liabilities</a></td>
<td class="num">R$ (13,517)<span></span>
</td>
<td class="num">R$ (14,556)<span></span>
</td>
<td class="num">R$ (19,231)<span></span>
</td>
<td class="num">R$ (11,376)<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph o<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 56<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph o<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 56<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Deferred taxes and contributions (Details 1) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
<th class="th"><div>Dec. 31, 2019</div></th>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="nump">R$ 1,119,259<span></span>
</td>
<td class="nump">R$ 1,012,595<span></span>
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<td class="nump">R$ 931,736<span></span>
</td>
<td class="nump">R$ 905,258<span></span>
</td>
</tr>
<tr class="re">
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<td class="num">(1,308,537)<span></span>
</td>
<td class="num">(1,296,334)<span></span>
</td>
<td class="num">(1,252,452)<span></span>
</td>
<td class="num">(1,339,254)<span></span>
</td>
</tr>
<tr class="ro">
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<td class="num">(189,278)<span></span>
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<td class="num">(283,739)<span></span>
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<td class="num">R$ (320,716)<span></span>
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<td class="num">R$ (433,996)<span></span>
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<tr class="rh">
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<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="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets</a></td>
<td class="nump">318,965<span></span>
</td>
<td class="nump">280,373<span></span>
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<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="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities</a></td>
<td class="num">(25,746)<span></span>
</td>
<td class="num">(31,777)<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets</a></td>
<td class="nump">800,294<span></span>
</td>
<td class="nump">732,222<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities</a></td>
<td class="num">R$ (1,282,791)<span></span>
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<td class="num">R$ (1,264,557)<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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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">
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<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph o<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 56<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph o<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 56<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</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>
</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_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_RealizedWithin12MonthsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<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_RealizedAfter1YearMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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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<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>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907180072864">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, beginning</a></td>
<td class="nump">R$ 1,012,595<span></span>
</td>
<td class="nump">R$ 931,736<span></span>
</td>
<td class="nump">R$ 905,258<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DeferredTaxAssetChanges', window );">Deferred tax asset, changes</a></td>
<td class="text">106,664<span></span>
</td>
<td class="text">80,859<span></span>
</td>
<td class="text">26,478<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, ending</a></td>
<td class="nump">R$ 1,119,259<span></span>
</td>
<td class="nump">R$ 1,012,595<span></span>
</td>
<td class="nump">R$ 931,736<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, beginning</a></td>
<td class="num">(1,296,334)<span></span>
</td>
<td class="num">(1,252,452)<span></span>
</td>
<td class="num">(1,339,254)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DeferredTaxLiabilitiesChanges', window );">Deferred tax liabilities, changes</a></td>
<td class="num">(12,203)<span></span>
</td>
<td class="num">(43,882)<span></span>
</td>
<td class="nump">86,802<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, ending</a></td>
<td class="num">(1,308,537)<span></span>
</td>
<td class="num">(1,296,334)<span></span>
</td>
<td class="num">(1,252,452)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Opening balance</a></td>
<td class="num">(283,739)<span></span>
</td>
<td class="num">(320,716)<span></span>
</td>
<td class="num">(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="Show.showAR( this, 'defref_sbs_DeferredTaxAssetsNetChanges', window );">Deferred tax assets, net, changes</a></td>
<td class="nump">94,461<span></span>
</td>
<td class="nump">36,977<span></span>
</td>
<td class="nump">113,280<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilityAsset', window );">Closing balance</a></td>
<td class="num">(189,278)<span></span>
</td>
<td class="num">(283,739)<span></span>
</td>
<td class="num">(320,716)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss', window );">&#160;- corresponding entry to the income statement</a></td>
<td class="nump">78,751<span></span>
</td>
<td class="nump">97,269<span></span>
</td>
<td class="nump">108,037<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity', window );">&#160;- corresponding entry to valuation adjustments to equity (Note 22)</a></td>
<td class="nump">15,710<span></span>
</td>
<td class="num">(60,292)<span></span>
</td>
<td class="nump">5,243<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseInDeferredTaxLiabilityAsset', window );">Total net change</a></td>
<td class="nump">94,461<span></span>
</td>
<td class="nump">36,977<span></span>
</td>
<td class="nump">113,280<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_TaxProvisionsMember', window );">Tax 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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, beginning</a></td>
<td class="nump">R$ 503,374<span></span>
</td>
<td class="nump">R$ 436,445<span></span>
</td>
<td class="nump">R$ 366,673<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DeferredTaxAssetChanges', window );">Deferred tax asset, changes</a></td>
<td class="text">57,030<span></span>
</td>
<td class="text">66,929<span></span>
</td>
<td class="text">69,772<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, ending</a></td>
<td class="nump">R$ 560,404<span></span>
</td>
<td class="nump">R$ 503,374<span></span>
</td>
<td class="nump">R$ 436,445<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_PensionObligationsG1Member', window );">Pension Obligations G 1 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, beginning</a></td>
<td class="nump">R$ 150,577<span></span>
</td>
<td class="nump">R$ 154,498<span></span>
</td>
<td class="nump">R$ 157,998<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DeferredTaxAssetChanges', window );">Deferred tax asset, changes</a></td>
<td class="text">(8,971<span></span>
</td>
<td class="text">(3,921<span></span>
</td>
<td class="text">(3,500<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, ending</a></td>
<td class="nump">R$ 141,606<span></span>
</td>
<td class="nump">R$ 150,577<span></span>
</td>
<td class="nump">R$ 154,498<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_DonationsMember', window );">Donations [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, beginning</a></td>
<td class="nump">R$ 47,589<span></span>
</td>
<td class="nump">R$ 50,142<span></span>
</td>
<td class="nump">R$ 51,818<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DeferredTaxAssetChanges', window );">Deferred tax asset, changes</a></td>
<td class="text">(1,501<span></span>
</td>
<td class="text">(2,553<span></span>
</td>
<td class="text">(1,676<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, ending</a></td>
<td class="nump">R$ 46,088<span></span>
</td>
<td class="nump">R$ 47,589<span></span>
</td>
<td class="nump">R$ 50,142<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, beginning</a></td>
<td class="nump">R$ 183,963<span></span>
</td>
<td class="nump">R$ 155,719<span></span>
</td>
<td class="nump">R$ 145,622<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DeferredTaxAssetChanges', window );">Deferred tax asset, changes</a></td>
<td class="text">15,400<span></span>
</td>
<td class="text">28,244<span></span>
</td>
<td class="text">10,097<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, ending</a></td>
<td class="nump">R$ 199,363<span></span>
</td>
<td class="nump">R$ 183,963<span></span>
</td>
<td class="nump">R$ 155,719<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, beginning</a></td>
<td class="nump">R$ 127,092<span></span>
</td>
<td class="nump">R$ 134,932<span></span>
</td>
<td class="nump">R$ 183,147<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DeferredTaxAssetChanges', window );">Deferred tax asset, changes</a></td>
<td class="text">44,706<span></span>
</td>
<td class="text">(7,840<span></span>
</td>
<td class="text">(48,215<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxAssets', window );">Deferred income tax assets, ending</a></td>
<td class="nump">R$ 171,798<span></span>
</td>
<td class="nump">R$ 127,092<span></span>
</td>
<td class="nump">R$ 134,932<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=ifrs-full_TemporaryDifferenceMember', window );">Temporary differences [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, beginning</a></td>
<td class="num">(368,235)<span></span>
</td>
<td class="num">(388,675)<span></span>
</td>
<td class="num">(408,732)<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="Show.showAR( this, 'defref_sbs_DeferredTaxLiabilitiesChanges', window );">Deferred tax liabilities, changes</a></td>
<td class="nump">14,418<span></span>
</td>
<td class="nump">20,440<span></span>
</td>
<td class="nump">20,057<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, ending</a></td>
<td class="num">(353,817)<span></span>
</td>
<td class="num">(368,235)<span></span>
</td>
<td class="num">(388,675)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_CapitalizationBorrowingCostsMember', window );">Capitalization 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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, beginning</a></td>
<td class="num">(404,931)<span></span>
</td>
<td class="num">(390,211)<span></span>
</td>
<td class="num">(409,236)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DeferredTaxLiabilitiesChanges', window );">Deferred tax liabilities, changes</a></td>
<td class="num">(52,738)<span></span>
</td>
<td class="num">(14,720)<span></span>
</td>
<td class="nump">19,025<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, ending</a></td>
<td class="num">(457,669)<span></span>
</td>
<td class="num">(404,931)<span></span>
</td>
<td class="num">(390,211)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_ProfitOnSupplyGovernmentEntitiesMember', window );">Profit On Supply Government 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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, beginning</a></td>
<td class="num">(353,262)<span></span>
</td>
<td class="num">(356,513)<span></span>
</td>
<td class="num">(372,289)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DeferredTaxLiabilitiesChanges', window );">Deferred tax liabilities, changes</a></td>
<td class="nump">6,612<span></span>
</td>
<td class="nump">3,251<span></span>
</td>
<td class="nump">15,776<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, ending</a></td>
<td class="num">(346,650)<span></span>
</td>
<td class="num">(353,262)<span></span>
</td>
<td class="num">(356,513)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis=sbs_ActuarialGainLossG1Member', window );">Actuarial Gain Loss G 1 [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, beginning</a></td>
<td class="num">(109,271)<span></span>
</td>
<td class="num">(48,979)<span></span>
</td>
<td class="num">(54,222)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DeferredTaxLiabilitiesChanges', window );">Deferred tax liabilities, changes</a></td>
<td class="nump">15,710<span></span>
</td>
<td class="num">(60,292)<span></span>
</td>
<td class="nump">5,243<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, ending</a></td>
<td class="num">(93,561)<span></span>
</td>
<td class="num">(109,271)<span></span>
</td>
<td class="num">(48,979)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, beginning</a></td>
<td class="num">(46,079)<span></span>
</td>
<td class="num">(48,843)<span></span>
</td>
<td class="num">(83,399)<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="Show.showAR( this, 'defref_sbs_DeferredTaxLiabilitiesChanges', window );">Deferred tax liabilities, changes</a></td>
<td class="nump">2,756<span></span>
</td>
<td class="nump">2,764<span></span>
</td>
<td class="nump">34,556<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, ending</a></td>
<td class="num">(43,323)<span></span>
</td>
<td class="num">(46,079)<span></span>
</td>
<td class="num">(48,843)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, beginning</a></td>
<td class="num">(14,556)<span></span>
</td>
<td class="num">(19,231)<span></span>
</td>
<td class="num">(11,376)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DeferredTaxLiabilitiesChanges', window );">Deferred tax liabilities, changes</a></td>
<td class="nump">1,039<span></span>
</td>
<td class="nump">4,675<span></span>
</td>
<td class="num">(7,855)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DeferredTaxLiabilities', window );">Deferred income tax liabilities, ending</a></td>
<td class="num">R$ (13,517)<span></span>
</td>
<td class="num">R$ (14,556)<span></span>
</td>
<td class="num">R$ (19,231)<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph o<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 56<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_DeferredTaxExpenseIncomeRecognisedInProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 81<br> -Subparagraph g<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81_g_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_DeferredTaxLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 54<br> -Subparagraph o<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_54_o&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 56<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_56&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 81<br> -Subparagraph g<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81_g_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 81<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_DeferredTaxAssetChanges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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: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_DeferredTaxAssetsNetChanges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_PensionObligationsG1Member">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</table>
<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</table>
<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>140
<FILENAME>R129.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907180147760">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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$ 4,272,750<span></span>
</td>
<td class="nump">R$ 3,170,156<span></span>
</td>
<td class="nump">R$ 1,326,002<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_TaxExpenseIncomeAtApplicableTaxRate', window );">Estimated expense at the statutory rate</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">R$ (1,452,735)<span></span>
</td>
<td class="num">R$ (1,077,853)<span></span>
</td>
<td class="num">R$ (450,841)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">284,920<span></span>
</td>
<td class="nump">200,073<span></span>
</td>
<td class="nump">126,604<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PermanentDifferencesProvisionLaw', window );">Provision &#8211; Law 4,819/1958 &#8211; G0 (i)</a></td>
<td class="th" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(26,786)<span></span>
</td>
<td class="num">(22,640)<span></span>
</td>
<td class="num">(37,675)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PermanentDifferencesDonations', window );">Donations</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(16,588)<span></span>
</td>
<td class="num">(16,723)<span></span>
</td>
<td class="num">(8,672)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OtherTaxDifferences', window );">Other differences</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">59,706<span></span>
</td>
<td class="nump">52,856<span></span>
</td>
<td class="nump">17,900<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IncomeTaxAndSocialContribution1', window );">Income tax and social contribution</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,151,483)<span></span>
</td>
<td class="num">(864,287)<span></span>
</td>
<td class="num">(352,684)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">(1,230,234)<span></span>
</td>
<td class="num">(961,556)<span></span>
</td>
<td class="num">(460,721)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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$ 78,751<span></span>
</td>
<td class="nump">R$ 97,269<span></span>
</td>
<td class="nump">R$ 108,037<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">27.00%<span></span>
</td>
<td class="nump">27.00%<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 22 (ii) and (v)).</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The applicable income tax rate.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-types: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-types: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 81<br> -Subparagraph g<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81_g_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 35<br> -Subparagraph b<br> -Clause viii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_35_b_viii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -Subparagraph h<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23_h&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph 79<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_79&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph 81<br> -Subparagraph c<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81_c_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B13<br> -Subparagraph g<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B13_g&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 82<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_82_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2022-03-24<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 80<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_80_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 81<br> -Subparagraph c<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81_c_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_IncomeTaxAndSocialContribution1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IncomeTaxAndSocialContribution1</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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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<DOCUMENT>
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<SEQUENCE>141
<FILENAME>R130.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907196363072">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Provisions (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ProvisionsGross', window );">Provisions</a></td>
<td class="nump">R$ 1,648,246<span></span>
</td>
<td class="nump">R$ 1,480,510<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherProvisions', window );">Escrow deposits</a></td>
<td class="num">(37,462)<span></span>
</td>
<td class="num">(32,017)<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="Show.showAR( this, 'defref_sbs_ProvisionsNet', window );">Total</a></td>
<td class="nump">1,610,784<span></span>
</td>
<td class="nump">1,448,493<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_CustomerClaimMember', window );">Customer Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ProvisionsGross', window );">Provisions</a></td>
<td class="nump">151,023<span></span>
</td>
<td class="nump">168,258<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherProvisions', window );">Escrow deposits</a></td>
<td class="num">(6,226)<span></span>
</td>
<td class="num">(10,780)<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="Show.showAR( this, 'defref_sbs_ProvisionsNet', window );">Total</a></td>
<td class="nump">144,797<span></span>
</td>
<td class="nump">157,478<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_SupplierClaimMember', window );">Supplier Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ProvisionsGross', window );">Provisions</a></td>
<td class="nump">257,080<span></span>
</td>
<td class="nump">477,854<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherProvisions', window );">Escrow deposits</a></td>
<td class="num">(53)<span></span>
</td>
<td class="num">(123)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ProvisionsNet', window );">Total</a></td>
<td class="nump">257,027<span></span>
</td>
<td class="nump">477,731<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_OtherCivilClaimMember', window );">Other Civil Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ProvisionsGross', window );">Provisions</a></td>
<td class="nump">99,462<span></span>
</td>
<td class="nump">95,601<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherProvisions', window );">Escrow deposits</a></td>
<td class="num">(1,131)<span></span>
</td>
<td class="num">(2,523)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ProvisionsNet', window );">Total</a></td>
<td class="nump">98,331<span></span>
</td>
<td class="nump">93,078<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_TaxClaimMember', window );">Tax Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ProvisionsGross', window );">Provisions</a></td>
<td class="nump">79,532<span></span>
</td>
<td class="nump">57,509<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherProvisions', window );">Escrow deposits</a></td>
<td class="num">(16,037)<span></span>
</td>
<td class="num">(2,693)<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="Show.showAR( this, 'defref_sbs_ProvisionsNet', window );">Total</a></td>
<td class="nump">63,495<span></span>
</td>
<td class="nump">54,816<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_LaborClaimMember', window );">Labor Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ProvisionsGross', window );">Provisions</a></td>
<td class="nump">654,277<span></span>
</td>
<td class="nump">349,962<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherProvisions', window );">Escrow deposits</a></td>
<td class="num">(13,979)<span></span>
</td>
<td class="num">(15,864)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ProvisionsNet', window );">Total</a></td>
<td class="nump">640,298<span></span>
</td>
<td class="nump">334,098<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_EnvironmentalClaimMember', window );">Environmental Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ProvisionsGross', window );">Provisions</a></td>
<td class="nump">406,872<span></span>
</td>
<td class="nump">331,326<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherProvisions', window );">Escrow deposits</a></td>
<td class="num">(36)<span></span>
</td>
<td class="num">(34)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ProvisionsNet', window );">Total</a></td>
<td class="nump">406,836<span></span>
</td>
<td class="nump">331,292<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_CurrentProvisionMember', window );">Current Provision [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ProvisionsGross', window );">Provisions</a></td>
<td class="nump">924,038<span></span>
</td>
<td class="nump">809,821<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ProvisionsNet', window );">Total</a></td>
<td class="nump">924,038<span></span>
</td>
<td class="nump">809,821<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_NoncurrentProvisionMember', window );">Noncurrent Provision [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ProvisionsGross', window );">Provisions</a></td>
<td class="nump">724,208<span></span>
</td>
<td class="nump">670,689<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherProvisions', window );">Escrow deposits</a></td>
<td class="num">(37,462)<span></span>
</td>
<td class="num">(32,017)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ProvisionsNet', window );">Total</a></td>
<td class="nump">R$ 686,746<span></span>
</td>
<td class="nump">R$ 638,672<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 84<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_84_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 78<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_ProvisionsGross">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_ifrs-full_ClassesOfProvisionsAxis=sbs_CustomerClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>142
<FILENAME>R131.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907182538080">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_Provision', window );">Provisions, beginning</a></td>
<td class="nump">R$ 1,448,493<span></span>
</td>
<td class="nump">R$ 1,252,302<span></span>
</td>
<td class="nump">R$ 1,035,808<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="Show.showAR( this, 'defref_sbs_AdditionalProvisionOtherProvisions', window );">Additional provisions</a></td>
<td class="nump">421,878<span></span>
</td>
<td class="nump">250,374<span></span>
</td>
<td class="nump">270,575<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions', window );">Interest and inflation adjustment</a></td>
<td class="nump">274,666<span></span>
</td>
<td class="nump">216,855<span></span>
</td>
<td class="nump">295,777<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProvisionUsedOtherProvisions', window );">Use of the accrual</a></td>
<td class="num">(412,852)<span></span>
</td>
<td class="num">(144,847)<span></span>
</td>
<td class="num">(214,689)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UnusedProvisionReversedOtherProvisions', window );">Amounts not used (reversal)</a></td>
<td class="num">(121,401)<span></span>
</td>
<td class="num">(126,191)<span></span>
</td>
<td class="num">(135,169)<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="Show.showAR( this, 'defref_sbs_Provision', window );">Provisions, ending</a></td>
<td class="nump">1,610,784<span></span>
</td>
<td class="nump">1,448,493<span></span>
</td>
<td class="nump">1,252,302<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_CustomerClaimMember', window );">Customer Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_Provision', window );">Provisions, beginning</a></td>
<td class="nump">168,258<span></span>
</td>
<td class="nump">160,705<span></span>
</td>
<td class="nump">253,665<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="Show.showAR( this, 'defref_sbs_AdditionalProvisionOtherProvisions', window );">Additional provisions</a></td>
<td class="nump">12,258<span></span>
</td>
<td class="nump">32,996<span></span>
</td>
<td class="nump">16,465<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions', window );">Interest and inflation adjustment</a></td>
<td class="nump">21,316<span></span>
</td>
<td class="nump">29,685<span></span>
</td>
<td class="nump">19,638<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProvisionUsedOtherProvisions', window );">Use of the accrual</a></td>
<td class="num">(29,363)<span></span>
</td>
<td class="num">(30,972)<span></span>
</td>
<td class="num">(78,640)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UnusedProvisionReversedOtherProvisions', window );">Amounts not used (reversal)</a></td>
<td class="num">(21,446)<span></span>
</td>
<td class="num">(24,156)<span></span>
</td>
<td class="num">(50,423)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_Provision', window );">Provisions, ending</a></td>
<td class="nump">151,023<span></span>
</td>
<td class="nump">168,258<span></span>
</td>
<td class="nump">160,705<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_SupplierClaimMember', window );">Supplier Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_Provision', window );">Provisions, beginning</a></td>
<td class="nump">477,854<span></span>
</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="Show.showAR( this, 'defref_sbs_AdditionalProvisionOtherProvisions', window );">Additional provisions</a></td>
<td class="nump">78,481<span></span>
</td>
<td class="nump">92,135<span></span>
</td>
<td class="nump">149,566<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions', window );">Interest and inflation adjustment</a></td>
<td class="nump">56,934<span></span>
</td>
<td class="nump">90,788<span></span>
</td>
<td class="nump">201,259<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProvisionUsedOtherProvisions', window );">Use of the accrual</a></td>
<td class="num">(309,321)<span></span>
</td>
<td class="num">(71,238)<span></span>
</td>
<td class="num">(68,801)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UnusedProvisionReversedOtherProvisions', window );">Amounts not used (reversal)</a></td>
<td class="num">(46,868)<span></span>
</td>
<td class="num">(44,565)<span></span>
</td>
<td class="num">(24,944)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_Provision', window );">Provisions, ending</a></td>
<td class="nump">257,080<span></span>
</td>
<td class="nump">477,854<span></span>
</td>
<td class="nump">410,734<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_OtherCivilClaimMember', window );">Other Civil Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_Provision', window );">Provisions, beginning</a></td>
<td class="nump">95,601<span></span>
</td>
<td class="nump">86,083<span></span>
</td>
<td class="nump">93,910<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AdditionalProvisionOtherProvisions', window );">Additional provisions</a></td>
<td class="nump">22,485<span></span>
</td>
<td class="nump">15,477<span></span>
</td>
<td class="nump">15,944<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions', window );">Interest and inflation adjustment</a></td>
<td class="nump">13,708<span></span>
</td>
<td class="nump">12,850<span></span>
</td>
<td class="nump">11,109<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProvisionUsedOtherProvisions', window );">Use of the accrual</a></td>
<td class="num">(9,248)<span></span>
</td>
<td class="num">(10,056)<span></span>
</td>
<td class="num">(23,009)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UnusedProvisionReversedOtherProvisions', window );">Amounts not used (reversal)</a></td>
<td class="num">(23,084)<span></span>
</td>
<td class="num">(8,753)<span></span>
</td>
<td class="num">(11,871)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_Provision', window );">Provisions, ending</a></td>
<td class="nump">99,462<span></span>
</td>
<td class="nump">95,601<span></span>
</td>
<td class="nump">86,083<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_TaxClaimMember', window );">Tax Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_Provision', window );">Provisions, beginning</a></td>
<td class="nump">57,509<span></span>
</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="Show.showAR( this, 'defref_sbs_AdditionalProvisionOtherProvisions', window );">Additional provisions</a></td>
<td class="nump">18,216<span></span>
</td>
<td class="nump">8,630<span></span>
</td>
<td class="nump">4,333<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions', window );">Interest and inflation adjustment</a></td>
<td class="nump">7,837<span></span>
</td>
<td class="nump">8,054<span></span>
</td>
<td class="nump">2,737<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProvisionUsedOtherProvisions', window );">Use of the accrual</a></td>
<td class="num">(1,568)<span></span>
</td>
<td class="num">(15,133)<span></span>
</td>
<td class="num">(1,875)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UnusedProvisionReversedOtherProvisions', window );">Amounts not used (reversal)</a></td>
<td class="num">(2,462)<span></span>
</td>
<td class="num">(3,720)<span></span>
</td>
<td class="num">(4,660)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_Provision', window );">Provisions, ending</a></td>
<td class="nump">79,532<span></span>
</td>
<td class="nump">57,509<span></span>
</td>
<td class="nump">59,678<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_LaborClaimMember', window );">Labor Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_Provision', window );">Provisions, beginning</a></td>
<td class="nump">349,962<span></span>
</td>
<td class="nump">316,880<span></span>
</td>
<td class="nump">325,129<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AdditionalProvisionOtherProvisions', window );">Additional provisions</a></td>
<td class="nump">307,352<span></span>
</td>
<td class="nump">100,245<span></span>
</td>
<td class="nump">61,782<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions', window );">Interest and inflation adjustment</a></td>
<td class="nump">131,139<span></span>
</td>
<td class="nump">36,373<span></span>
</td>
<td class="nump">35,541<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProvisionUsedOtherProvisions', window );">Use of the accrual</a></td>
<td class="num">(76,884)<span></span>
</td>
<td class="num">(66,220)<span></span>
</td>
<td class="num">(61,039)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UnusedProvisionReversedOtherProvisions', window );">Amounts not used (reversal)</a></td>
<td class="num">(57,292)<span></span>
</td>
<td class="num">(37,316)<span></span>
</td>
<td class="num">(44,533)<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="Show.showAR( this, 'defref_sbs_Provision', window );">Provisions, ending</a></td>
<td class="nump">654,277<span></span>
</td>
<td class="nump">349,962<span></span>
</td>
<td class="nump">316,880<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_EnvironmentalClaimMember', window );">Environmental Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_Provision', window );">Provisions, beginning</a></td>
<td class="nump">331,326<span></span>
</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="Show.showAR( this, 'defref_sbs_AdditionalProvisionOtherProvisions', window );">Additional provisions</a></td>
<td class="nump">38,632<span></span>
</td>
<td class="nump">40,477<span></span>
</td>
<td class="nump">35,392<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions', window );">Interest and inflation adjustment</a></td>
<td class="nump">48,511<span></span>
</td>
<td class="nump">50,957<span></span>
</td>
<td class="nump">27,718<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProvisionUsedOtherProvisions', window );">Use of the accrual</a></td>
<td class="num">(300)<span></span>
</td>
<td class="num">(33)<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="Show.showAR( this, 'defref_ifrs-full_UnusedProvisionReversedOtherProvisions', window );">Amounts not used (reversal)</a></td>
<td class="num">(11,297)<span></span>
</td>
<td class="num">(9,657)<span></span>
</td>
<td class="num">(6,478)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_Provision', window );">Provisions, ending</a></td>
<td class="nump">406,872<span></span>
</td>
<td class="nump">331,326<span></span>
</td>
<td class="nump">249,582<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_SubtotalClaimMember', window );">Subtotal Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_Provision', window );">Provisions, beginning</a></td>
<td class="nump">1,480,510<span></span>
</td>
<td class="nump">1,283,662<span></span>
</td>
<td class="nump">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="Show.showAR( this, 'defref_sbs_AdditionalProvisionOtherProvisions', window );">Additional provisions</a></td>
<td class="nump">477,424<span></span>
</td>
<td class="nump">289,960<span></span>
</td>
<td class="nump">283,482<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions', window );">Interest and inflation adjustment</a></td>
<td class="nump">279,445<span></span>
</td>
<td class="nump">228,707<span></span>
</td>
<td class="nump">298,002<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProvisionUsedOtherProvisions', window );">Use of the accrual</a></td>
<td class="num">(426,684)<span></span>
</td>
<td class="num">(193,652)<span></span>
</td>
<td class="num">(233,364)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_UnusedProvisionReversedOtherProvisions', window );">Amounts not used (reversal)</a></td>
<td class="num">(162,449)<span></span>
</td>
<td class="num">(128,167)<span></span>
</td>
<td class="num">(142,909)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_Provision', window );">Provisions, ending</a></td>
<td class="nump">1,648,246<span></span>
</td>
<td class="nump">1,480,510<span></span>
</td>
<td class="nump">1,283,662<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_EscrowDepositMember', window );">Escrow Deposit [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_Provision', window );">Provisions, beginning</a></td>
<td class="num">(32,017)<span></span>
</td>
<td class="num">(31,360)<span></span>
</td>
<td class="num">(42,643)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AdditionalProvisionOtherProvisions', window );">Additional provisions</a></td>
<td class="num">(55,546)<span></span>
</td>
<td class="num">(39,586)<span></span>
</td>
<td class="num">(12,907)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions', window );">Interest and inflation adjustment</a></td>
<td class="num">(4,779)<span></span>
</td>
<td class="num">(11,852)<span></span>
</td>
<td class="num">(2,225)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_Provision', window );">Provisions, ending</a></td>
<td class="num">(37,462)<span></span>
</td>
<td class="num">(32,017)<span></span>
</td>
<td class="num">(31,360)<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="Show.showAR( this, 'defref_sbs_ProvisionUsedOtherProvision', window );">Use of the accrual</a></td>
<td class="nump">13,832<span></span>
</td>
<td class="num">(48,805)<span></span>
</td>
<td class="num">(18,675)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_UnusedProvisionReversedOtherProvision', window );">Amounts not used (reversal)</a></td>
<td class="nump">41,048<span></span>
</td>
<td class="nump">1,976<span></span>
</td>
<td class="nump">7,740<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ProvisionUsedOtherProvision', window );">Use of the accrual</a></td>
<td class="num">R$ (13,832)<span></span>
</td>
<td class="nump">R$ 48,805<span></span>
</td>
<td class="nump">R$ 18,675<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_IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 84<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_84_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 84<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_84_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_UnusedProvisionReversedOtherProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 84<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_84_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_AdditionalProvisionOtherProvisions">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdditionalProvisionOtherProvisions</td>
</tr>
<tr>
<td style="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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_Provision">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_Provision</td>
</tr>
<tr>
<td style="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_ProvisionUsedOtherProvision">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ProvisionUsedOtherProvision</td>
</tr>
<tr>
<td style="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_UnusedProvisionReversedOtherProvision">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_UnusedProvisionReversedOtherProvision</td>
</tr>
<tr>
<td style="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_CustomerClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>143
<FILENAME>R132.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907182442240">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Provisions (Details 2) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EstimatedFinancialEffectOfContingentLiabilities', window );">Significant contingent liabilities</a></td>
<td class="nump">R$ 9,138,469<span></span>
</td>
<td class="nump">R$ 8,394,883<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_CustomerClaimMember', window );">Customer Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EstimatedFinancialEffectOfContingentLiabilities', window );">Significant contingent liabilities</a></td>
<td class="nump">200,966<span></span>
</td>
<td class="nump">173,875<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_SupplierClaimMember', window );">Supplier Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EstimatedFinancialEffectOfContingentLiabilities', window );">Significant contingent liabilities</a></td>
<td class="nump">1,147,606<span></span>
</td>
<td class="nump">1,521,935<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_OtherCivilClaimMember', window );">Other Civil Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EstimatedFinancialEffectOfContingentLiabilities', window );">Significant contingent liabilities</a></td>
<td class="nump">1,146,048<span></span>
</td>
<td class="nump">852,735<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_TaxClaimMember', window );">Tax Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EstimatedFinancialEffectOfContingentLiabilities', window );">Significant contingent liabilities</a></td>
<td class="nump">1,869,583<span></span>
</td>
<td class="nump">1,548,781<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_LaborClaimMember', window );">Labor Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EstimatedFinancialEffectOfContingentLiabilities', window );">Significant contingent liabilities</a></td>
<td class="nump">1,471,423<span></span>
</td>
<td class="nump">1,095,841<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_EnvironmentalClaimMember', window );">Environmental Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EstimatedFinancialEffectOfContingentLiabilities', window );">Significant contingent liabilities</a></td>
<td class="nump">R$ 3,302,843<span></span>
</td>
<td class="nump">R$ 3,201,716<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_EstimatedFinancialEffectOfContingentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 86<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=37&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_86_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>144
<FILENAME>R133.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907190150160">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Provisions (Details Narrative) - BRL (R$)<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>May 25, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ExecutedCourtAgreements', window );">Executed court agreements</a></td>
<td class="nump">R$ 308,134,000<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="Show.showAR( this, 'defref_sbs_PerformanceOfWorks', window );">Performance of works</a></td>
<td class="nump">302,873,000<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="Show.showAR( this, 'defref_sbs_EnvironmentalCompensations', window );">Environmental compensations</a></td>
<td class="nump">5,261,000<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="Show.showAR( this, 'defref_sbs_GuaranteeInsuranceForEscrowDepositRenewed', window );">Guarantee insurance for escrow deposit renewed</a></td>
<td class="nump">432,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 600,000,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfProvisionsAxis=sbs_TaxClaimMember', window );">Tax Claim [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_TaxDeficiencyNoticeRelatedToSewageServices', window );">Tax deficiency notice related to sewage services</a></td>
<td class="nump">957,199,000<span></span>
</td>
<td class="nump">R$ 857,688,000<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="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="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_IndemnitiesReceivable', window );">Indemnities receivable</a></td>
<td class="nump">R$ 27,539,000<span></span>
</td>
<td class="nump">R$ 27,539,000<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_EnvironmentalCompensations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_EnvironmentalCompensations</td>
</tr>
<tr>
<td style="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_ExecutedCourtAgreements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ExecutedCourtAgreements</td>
</tr>
<tr>
<td style="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_GuaranteeInsuranceForEscrowDepositRenewed">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_IndemnitiesReceivable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_PerformanceOfWorks">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PerformanceOfWorks</td>
</tr>
<tr>
<td style="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_TaxDeficiencyNoticeRelatedToSewageServices">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_ClassesOfProvisionsAxis=sbs_TaxClaimMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_OtherConcessionRelatedLegalProceedingsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</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>R134.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907183392464">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Labor and social obligations (Details) - 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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_LaborAndSocialObligationsAbstract', window );"><strong>Labor And Social Obligations</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="Show.showAR( this, 'defref_sbs_SalariesAndPayrollCharges', window );">Salaries and payroll charges</a></td>
<td class="nump">R$ 70,089<span></span>
</td>
<td class="nump">R$ 58,591<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="Show.showAR( this, 'defref_sbs_ProvisionForVacation', window );">Provision for vacation</a></td>
<td class="nump">254,469<span></span>
</td>
<td class="nump">226,127<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_HealthcarePlanI', window );">Healthcare plan (i)</a></td>
<td class="nump">70,136<span></span>
</td>
<td class="nump">45,915<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ProvisionForProfitSharingIi', window );">Provision for profit sharing (ii)</a></td>
<td class="nump">96,227<span></span>
</td>
<td class="nump">88,376<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ConsentDecreeTac', window );">Consent Decree (TAC)</a></td>
<td class="nump">6,114<span></span>
</td>
<td class="nump">5,723<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_KnowledgeRetentionProgramPrc', window );">Knowledge Retention Program (PRC)</a></td>
<td class="nump">1,469<span></span>
</td>
<td class="nump">1,884<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="Show.showAR( this, 'defref_sbs_Total', window );">Total</a></td>
<td class="nump">R$ 498,504<span></span>
</td>
<td class="nump">R$ 426,616<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_ConsentDecreeTac">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ConsentDecreeTac</td>
</tr>
<tr>
<td style="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_HealthcarePlanI">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_HealthcarePlanI</td>
</tr>
<tr>
<td style="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_KnowledgeRetentionProgramPrc">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_KnowledgeRetentionProgramPrc</td>
</tr>
<tr>
<td style="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_LaborAndSocialObligationsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_LaborAndSocialObligationsAbstract</td>
</tr>
<tr>
<td style="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_ProvisionForProfitSharingIi">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ProvisionForProfitSharingIi</td>
</tr>
<tr>
<td style="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_ProvisionForVacation">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ProvisionForVacation</td>
</tr>
<tr>
<td style="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_SalariesAndPayrollCharges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SalariesAndPayrollCharges</td>
</tr>
<tr>
<td style="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_Total">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_Total</td>
</tr>
<tr>
<td style="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>146
<FILENAME>R135.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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							e.nextSibling.style.display='block';
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</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907197388336">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Labor and social obligations (Details Narrative) - Health Plan Medical Assistance [Member] - 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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_AverageGrossPayroll', window );">Average gross payroll</a></td>
<td class="nump">8.80%<span></span>
</td>
<td class="nump">8.50%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_WagesAndSalaries', window );">Wages and salaries</a></td>
<td class="nump">R$ 272,460<span></span>
</td>
<td class="nump">R$ 232,850<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_WagesAndSalaries">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 9<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_9&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_AverageGrossPayroll">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount represents information related to average gross payroll.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_HealthPlanMedicalAssistanceMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>147
<FILENAME>R136.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187851824">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Pension plan obligations (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Present value of defined benefit obligations</a></td>
<td class="num">R$ (4,717,463)<span></span>
</td>
<td class="num">R$ (4,956,089)<span></span>
</td>
<td class="num">R$ (5,662,521)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of the plan's assets</a></td>
<td class="nump">2,567,272<span></span>
</td>
<td class="nump">2,634,427<span></span>
</td>
<td class="nump">2,793,927<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations', window );">Liability as per statement of financial position - pension obligations</a></td>
<td class="num">(2,150,191)<span></span>
</td>
<td class="num">(2,321,662)<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="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G 1 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Present value of defined benefit obligations</a></td>
<td class="num">(2,715,388)<span></span>
</td>
<td class="num">(2,764,027)<span></span>
</td>
<td class="num">(3,112,980)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of the plan's assets</a></td>
<td class="nump">2,567,272<span></span>
</td>
<td class="nump">2,634,427<span></span>
</td>
<td class="nump">2,793,927<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations', window );">Liability as per statement of financial position - pension obligations</a></td>
<td class="num">(148,116)<span></span>
</td>
<td class="num">(129,600)<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="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G 0 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Present value of defined benefit obligations</a></td>
<td class="num">(2,002,075)<span></span>
</td>
<td class="num">(2,192,062)<span></span>
</td>
<td class="num">(2,549,541)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of the plan's assets</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_LiabilityAsPerStatementOfFinancialPositionPensionObligations', window );">Liability as per statement of financial position - pension obligations</a></td>
<td class="num">R$ (2,002,075)<span></span>
</td>
<td class="num">R$ (2,192,062)<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 57<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 57<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_LiabilityAsPerStatementOfFinancialPositionPensionObligations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_DefinedBenefitPlansAxis=sbs_G1PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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</table></div>
</div></td></tr>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>148
<FILENAME>R137.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188425600">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Pension plan obligations (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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Defined benefit obligation, beginning</a></td>
<td class="num">R$ (4,956,089)<span></span>
</td>
<td class="num">R$ (5,662,521)<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="Show.showAR( this, 'defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset', window );">Current service cost</a></td>
<td class="num">(35,020)<span></span>
</td>
<td class="num">(32,777)<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="Show.showAR( this, 'defref_ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset', window );">Interest cost</a></td>
<td class="num">(408,698)<span></span>
</td>
<td class="num">(363,951)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome', window );">Actuarial (gains)/losses recorded as other comprehensive income</a></td>
<td class="nump">288,392<span></span>
</td>
<td class="nump">745,160<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="Show.showAR( this, 'defref_ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset', window );">Benefits paid</a></td>
<td class="nump">393,952<span></span>
</td>
<td class="nump">358,000<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="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Defined benefit obligation, ending</a></td>
<td class="num">(4,717,463)<span></span>
</td>
<td class="num">(4,956,089)<span></span>
</td>
<td class="num">R$ (5,662,521)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of the plan's assets, beginning</a></td>
<td class="nump">2,634,427<span></span>
</td>
<td class="nump">2,793,927<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets', window );">Expected return on the plan assets</a></td>
<td class="nump">221,079<span></span>
</td>
<td class="nump">184,687<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany', window );">Expected Company's contributions</a></td>
<td class="nump">39,377<span></span>
</td>
<td class="nump">35,368<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="Show.showAR( this, 'defref_ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset', window );">Expected participants' contributions</a></td>
<td class="nump">34,000<span></span>
</td>
<td class="nump">30,551<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset', window );">Benefits paid</a></td>
<td class="num">(188,778)<span></span>
</td>
<td class="num">(172,614)<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="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Actuarial gains/(losses) included in other comprehensive income (loss)</a></td>
<td class="num">(172,833)<span></span>
</td>
<td class="num">(237,492)<span></span>
</td>
<td class="num">(80,059)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of the plan's assets, ending</a></td>
<td class="nump">2,567,272<span></span>
</td>
<td class="nump">2,634,427<span></span>
</td>
<td class="nump">2,793,927<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SurplusDeficitInPlan', window );">(Deficit)/Surplus</a></td>
<td class="num">(2,150,191)<span></span>
</td>
<td class="num">(2,321,662)<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="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G 1 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Defined benefit obligation, beginning</a></td>
<td class="num">(2,764,027)<span></span>
</td>
<td class="num">(3,112,980)<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="Show.showAR( this, 'defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset', window );">Current service cost</a></td>
<td class="num">(35,020)<span></span>
</td>
<td class="num">(32,777)<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="Show.showAR( this, 'defref_ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset', window );">Interest cost</a></td>
<td class="num">(231,745)<span></span>
</td>
<td class="num">(205,707)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome', window );">Actuarial (gains)/losses recorded as other comprehensive income</a></td>
<td class="nump">126,626<span></span>
</td>
<td class="nump">414,823<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="Show.showAR( this, 'defref_ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset', window );">Benefits paid</a></td>
<td class="nump">188,778<span></span>
</td>
<td class="nump">172,614<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="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Defined benefit obligation, ending</a></td>
<td class="num">(2,715,388)<span></span>
</td>
<td class="num">(2,764,027)<span></span>
</td>
<td class="num">(3,112,980)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of the plan's assets, beginning</a></td>
<td class="nump">2,634,427<span></span>
</td>
<td class="nump">2,793,927<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets', window );">Expected return on the plan assets</a></td>
<td class="nump">221,079<span></span>
</td>
<td class="nump">184,687<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany', window );">Expected Company's contributions</a></td>
<td class="nump">39,377<span></span>
</td>
<td class="nump">35,368<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="Show.showAR( this, 'defref_ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset', window );">Expected participants' contributions</a></td>
<td class="nump">34,000<span></span>
</td>
<td class="nump">30,551<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset', window );">Benefits paid</a></td>
<td class="num">(188,778)<span></span>
</td>
<td class="num">(172,614)<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="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Actuarial gains/(losses) included in other comprehensive income (loss)</a></td>
<td class="num">(172,833)<span></span>
</td>
<td class="num">(237,492)<span></span>
</td>
<td class="num">(80,059)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of the plan's assets, ending</a></td>
<td class="nump">2,567,272<span></span>
</td>
<td class="nump">2,634,427<span></span>
</td>
<td class="nump">2,793,927<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SurplusDeficitInPlan', window );">(Deficit)/Surplus</a></td>
<td class="num">(148,116)<span></span>
</td>
<td class="num">(129,600)<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="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G 0 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Defined benefit obligation, beginning</a></td>
<td class="num">(2,192,062)<span></span>
</td>
<td class="num">(2,549,541)<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="Show.showAR( this, 'defref_ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset', window );">Current service cost</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset', window );">Interest cost</a></td>
<td class="num">(176,953)<span></span>
</td>
<td class="num">(158,244)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome', window );">Actuarial (gains)/losses recorded as other comprehensive income</a></td>
<td class="nump">161,766<span></span>
</td>
<td class="nump">330,337<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="Show.showAR( this, 'defref_ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset', window );">Benefits paid</a></td>
<td class="nump">205,174<span></span>
</td>
<td class="nump">185,386<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="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitObligationAtPresentValue', window );">Defined benefit obligation, ending</a></td>
<td class="num">(2,002,075)<span></span>
</td>
<td class="num">(2,192,062)<span></span>
</td>
<td class="num">(2,549,541)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of the plan's assets, beginning</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets', window );">Expected return on the plan assets</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_EstimateOfContributionsExpectedToBePaidToPlanByCompany', window );">Expected Company's contributions</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset', window );">Expected participants' contributions</a></td>
<td class="text"> <span></span>
</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="Show.showAR( this, 'defref_sbs_PaymentFromPlanNetDefinedBenefitLiabilityAsset', window );">Benefits paid</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Actuarial gains/(losses) included in other comprehensive income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_PlanAssetsAtFairValue', window );">Fair value of the plan's assets, ending</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SurplusDeficitInPlan', window );">(Deficit)/Surplus</a></td>
<td class="num">R$ (2,002,075)<span></span>
</td>
<td class="num">R$ (2,192,062)<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 141<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_141_f&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_CurrentServiceCostNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 141<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_141_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 57<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 20<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20_a_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 141<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_141_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 141<br> -Subparagraph g<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_141_g&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_ifrs-full_PlanAssetsAtFairValue">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 57<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_SurplusDeficitInPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 57<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_57_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_ActuarialGainsLossesRecordedAsOtherComprehensiveIncome">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_EstimateOfContributionsExpectedToBePaidToPlanByCompany">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_PaymentFromPlanNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets</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>
</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_DefinedBenefitPlansAxis=sbs_G1PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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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>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
<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>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>149
<FILENAME>R138.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907196377184">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Pension plan obligations (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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset', window );">Actuarial gains/(losses) on obligations</a></td>
<td class="nump">R$ 288,392<span></span>
</td>
<td class="nump">R$ 745,160<span></span>
</td>
<td class="nump">R$ 585,968<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Actuarial gains/(losses) recorded as other comprehensive income</a></td>
<td class="num">(172,833)<span></span>
</td>
<td class="num">(237,492)<span></span>
</td>
<td class="num">(80,059)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset', window );">Total gains/(losses)</a></td>
<td class="nump">115,559<span></span>
</td>
<td class="nump">507,668<span></span>
</td>
<td class="nump">505,909<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DeferredIncomeTaxAndSocialContributionPlan', window );">Deferred income tax and social contribution - G1 Plan</a></td>
<td class="nump">15,710<span></span>
</td>
<td class="num">(60,292)<span></span>
</td>
<td class="nump">5,243<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans', window );">Valuation adjustments to equity</a></td>
<td class="nump">131,269<span></span>
</td>
<td class="nump">447,376<span></span>
</td>
<td class="nump">511,152<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G 1 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset', window );">Actuarial gains/(losses) on obligations</a></td>
<td class="nump">126,626<span></span>
</td>
<td class="nump">414,823<span></span>
</td>
<td class="nump">64,637<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Actuarial gains/(losses) recorded as other comprehensive income</a></td>
<td class="num">(172,833)<span></span>
</td>
<td class="num">(237,492)<span></span>
</td>
<td class="num">(80,059)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset', window );">Total gains/(losses)</a></td>
<td class="num">(46,207)<span></span>
</td>
<td class="nump">177,331<span></span>
</td>
<td class="num">(15,422)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DeferredIncomeTaxAndSocialContributionPlan', window );">Deferred income tax and social contribution - G1 Plan</a></td>
<td class="nump">15,710<span></span>
</td>
<td class="num">(60,292)<span></span>
</td>
<td class="nump">5,243<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans', window );">Valuation adjustments to equity</a></td>
<td class="num">(30,497)<span></span>
</td>
<td class="nump">117,039<span></span>
</td>
<td class="num">(10,179)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G 0 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset', window );">Actuarial gains/(losses) on obligations</a></td>
<td class="nump">161,766<span></span>
</td>
<td class="nump">330,337<span></span>
</td>
<td class="nump">521,331<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss', window );">Actuarial gains/(losses) recorded as other comprehensive income</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset', window );">Total gains/(losses)</a></td>
<td class="nump">161,766<span></span>
</td>
<td class="nump">330,337<span></span>
</td>
<td class="nump">521,331<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="Show.showAR( this, 'defref_sbs_DeferredIncomeTaxAndSocialContributionPlan', window );">Deferred income tax and social contribution - G1 Plan</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans', window );">Valuation adjustments to equity</a></td>
<td class="nump">R$ 161,766<span></span>
</td>
<td class="nump">R$ 330,337<span></span>
</td>
<td class="nump">R$ 521,331<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 141<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_141_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 141<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_141_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 20<br> -Subparagraph a<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20_a_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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; Defined benefit plans [member]; Plan assets [member]; Net defined benefit liability (asset)] [Contrast: Decrease (increase) in net defined benefit liability (asset) resulting from gain (loss) on remeasurement in other comprehensive income]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 135<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_135_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 91<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_91_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 7<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_7&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>150
<FILENAME>R139.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907196378336">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Pension plan obligations (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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_CurrentServiceCostEmployeeBenefits', window );">Cost of service, net</a></td>
<td class="nump">R$ 1,020<span></span>
</td>
<td class="nump">R$ 2,227<span></span>
</td>
<td class="nump">R$ 4,608<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InterestCostRateEmployeeBenefits', window );">Interest cost rates</a></td>
<td class="nump">408,698<span></span>
</td>
<td class="nump">363,951<span></span>
</td>
<td class="nump">414,747<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset', window );">Expected return on the plan's assets</a></td>
<td class="num">(221,079)<span></span>
</td>
<td class="num">(184,687)<span></span>
</td>
<td class="num">(187,317)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AmountReceivedFromGESP', window );">Amount received from State of Sao Paulo (undisputed)</a></td>
<td class="num">(98,174)<span></span>
</td>
<td class="num">(91,657)<span></span>
</td>
<td class="num">(95,452)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset', window );">Total expenses</a></td>
<td class="nump">90,465<span></span>
</td>
<td class="nump">89,834<span></span>
</td>
<td class="nump">136,586<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G 1 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_CurrentServiceCostEmployeeBenefits', window );">Cost of service, net</a></td>
<td class="nump">1,020<span></span>
</td>
<td class="nump">2,227<span></span>
</td>
<td class="nump">4,608<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InterestCostRateEmployeeBenefits', window );">Interest cost rates</a></td>
<td class="nump">231,745<span></span>
</td>
<td class="nump">205,707<span></span>
</td>
<td class="nump">208,485<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset', window );">Expected return on the plan's assets</a></td>
<td class="num">(221,079)<span></span>
</td>
<td class="num">(184,687)<span></span>
</td>
<td class="num">(187,317)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AmountReceivedFromGESP', window );">Amount received from State of Sao Paulo (undisputed)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset', window );">Total expenses</a></td>
<td class="nump">11,686<span></span>
</td>
<td class="nump">23,247<span></span>
</td>
<td class="nump">25,776<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G 0 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_CurrentServiceCostEmployeeBenefits', window );">Cost of service, net</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InterestCostRateEmployeeBenefits', window );">Interest cost rates</a></td>
<td class="nump">176,953<span></span>
</td>
<td class="nump">158,244<span></span>
</td>
<td class="nump">206,262<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset', window );">Expected return on the plan's assets</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AmountReceivedFromGESP', window );">Amount received from State of Sao Paulo (undisputed)</a></td>
<td class="num">(98,174)<span></span>
</td>
<td class="num">(91,657)<span></span>
</td>
<td class="num">(95,452)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ContributionsToPlanNetDefinedBenefitLiabilityAsset', window );">Total expenses</a></td>
<td class="nump">R$ 78,779<span></span>
</td>
<td class="nump">R$ 66,587<span></span>
</td>
<td class="nump">R$ 110,810<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 141<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_141_f&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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 plan 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]; Increase (decrease) in net defined benefit liability (asset) resulting from interest expense (income)]</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 141<br> -Subparagraph c<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_141_c_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_InterestCostRateEmployeeBenefits">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>R140.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907200490768">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Pension plan obligations (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, 2022 </div>
<div>BRL (R$)</div>
</th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G 1 Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsOneYear', window );">Payment of benefits expected in 2023</a></td>
<td class="nump">R$ 213,318<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="Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsTwoYear', window );">Payment of benefits expected in 2024</a></td>
<td class="nump">200,740<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsThreeYear', window );">Payment of benefits expected in 2025</a></td>
<td class="nump">192,045<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsFourYear', window );">Payment of benefits expected in 2026</a></td>
<td class="nump">182,039<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsFiveYear', window );">Payment of benefits expected in 2027 or after</a></td>
<td class="nump">1,927,246<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherShorttermEmployeeBenefits', window );">Payment of benefits expected</a></td>
<td class="nump">R$ 2,715,388<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DurationPaymentOfBenefitExpense', window );">Duration</a></td>
<td class="text">12 years 8 months 8 days<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G 0 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsOneYear', window );">Payment of benefits expected in 2023</a></td>
<td class="nump">R$ 190,425<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsTwoYear', window );">Payment of benefits expected in 2024</a></td>
<td class="nump">177,004<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsThreeYear', window );">Payment of benefits expected in 2025</a></td>
<td class="nump">167,075<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsFourYear', window );">Payment of benefits expected in 2026</a></td>
<td class="nump">156,583<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OtherShorttermEmployeeBenefitsFiveYear', window );">Payment of benefits expected in 2027 or after</a></td>
<td class="nump">1,310,988<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherShorttermEmployeeBenefits', window );">Payment of benefits expected</a></td>
<td class="nump">R$ 2,002,075<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="Show.showAR( this, 'defref_sbs_DurationPaymentOfBenefitExpense', window );">Duration</a></td>
<td class="text">10 years 4 months 24 days<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 9<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_9&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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: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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>R141.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907181948320">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Pension plan obligations (Details 5)<br></strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G 1 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfDiscountRates', window );">Discount rate - actual rate (NTN-B)</a></td>
<td class="nump">6.19%<span></span>
</td>
<td class="nump">5.53%<span></span>
</td>
<td class="nump">3.44%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation', window );">Inflation rate</a></td>
<td class="nump">5.31%<span></span>
</td>
<td class="nump">3.00%<span></span>
</td>
<td class="nump">3.25%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases', window );">Nominal rate of salary growth</a></td>
<td class="nump">7.42%<span></span>
</td>
<td class="nump">5.06%<span></span>
</td>
<td class="nump">5.32%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
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<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G 0 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfDiscountRates', window );">Discount rate - actual rate (NTN-B)</a></td>
<td class="nump">6.15%<span></span>
</td>
<td class="nump">5.26%<span></span>
</td>
<td class="nump">3.07%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfInflation', window );">Inflation rate</a></td>
<td class="nump">5.31%<span></span>
</td>
<td class="nump">3.00%<span></span>
</td>
<td class="nump">3.25%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ActuarialAssumptionOfExpectedRatesOfSalaryIncreases', window );">Nominal rate of salary growth</a></td>
<td class="nump">7.42%<span></span>
</td>
<td class="nump">5.06%<span></span>
</td>
<td class="nump">5.32%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
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<div style="display: none;">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 144<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 144<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 144<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_144&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</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="Show.hideAR();">X</a></td></tr>
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<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember</td>
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<td><strong> Name:</strong></td>
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<td>na</td>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187021408">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Pension plan obligations (Details 6)<br></strong></div></th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr><th class="th"><div>Dec. 31, 2022</div></th></tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_SensitivityAnalysisAxis=sbs_DiscountRateMember', window );">Discount Rate [Member] | Increase Of One Percent [Member] | G 1 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Decrease of R$&#160;215,825<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_SensitivityAnalysisAxis=sbs_DiscountRateMember', window );">Discount Rate [Member] | Increase Of One Percent [Member] | G 0 Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Decrease of R$&#160;159,129<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_SensitivityAnalysisAxis=sbs_DiscountRateMember', window );">Discount Rate [Member] | Decrease Of One Percent [Member] | G 1 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Increase of R$&#160;234,447<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_SensitivityAnalysisAxis=sbs_DiscountRateMember', window );">Discount Rate [Member] | Decrease Of One Percent [Member] | G 0 Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Increase of R$&#160;172,859<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_SensitivityAnalysisAxis=sbs_LifeExpectationMember', window );">Life Expectation [Member] | Increase Of One Year [Member] | G 1 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Increase of R$&#160;59,778<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_SensitivityAnalysisAxis=sbs_LifeExpectationMember', window );">Life Expectation [Member] | Increase Of One Year [Member] | G 0 Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Increase of R$&#160;83,050<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_SensitivityAnalysisAxis=sbs_LifeExpectationMember', window );">Life Expectation [Member] | Decrease Of One Year [Member] | G 1 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Decrease of R$&#160;58,505<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_SensitivityAnalysisAxis=sbs_LifeExpectationMember', window );">Life Expectation [Member] | Decrease Of One Year [Member] | G 0 Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Decrease of R$&#160;79,449<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_SensitivityAnalysisAxis=sbs_WageIncreaseRateMember', window );">Wage Increase Rate [Member] | Increase Of One Percent [Member] | G 1 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Increase of R$&#160;38,898<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_SensitivityAnalysisAxis=sbs_WageIncreaseRateMember', window );">Wage Increase Rate [Member] | Increase Of One Percent [Member] | G 0 Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Increase of R$&#160;894<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_SensitivityAnalysisAxis=sbs_WageIncreaseRateMember', window );">Wage Increase Rate [Member] | Decrease Of One Percent [Member] | G 1 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Decrease of R$&#160;40,755<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_SensitivityAnalysisAxis=sbs_WageIncreaseRateMember', window );">Wage Increase Rate [Member] | Decrease Of One Percent [Member] | G 0 Plan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ImpactOnPresentValueOfDefinedBenefitObligations', window );">Impact on present value of the defined benefit obligations</a></td>
<td class="text">Decrease of R$&#160;937<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_ImpactOnPresentValueOfDefinedBenefitObligations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ImpactOnPresentValueOfDefinedBenefitObligations</td>
</tr>
<tr>
<td style="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_SensitivityAnalysisAxis=sbs_DiscountRateMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_DiscountRateMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_IncreaseOfOnePercentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_IncreaseOfOnePercentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ActuarialAssumptionsAxis=sbs_DecreaseOfOnePercentMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_DecreaseOfOnePercentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<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_SensitivityAnalysisAxis=sbs_LifeExpectationMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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_LifeExpectationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_IncreaseOfOneYearMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
</div>
</body>
</html>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>154
<FILENAME>R143.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188076080">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Pension plan obligations (Details 7) - G 1 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, 2022 </div>
<div>BRL (R$)</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_EstimateOfContributionExpectedToBePaidToPlan', window );">Cost of services, net</a></td>
<td class="nump">R$ 5,997<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RegularAndExtraordinaryContributionsExpectedFromParticipants', window );">Regular and extraordinary contributions expected from participants</a></td>
<td class="num">(36,521)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan', window );">Interest costs</a></td>
<td class="nump">307,777<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_NetProfitabilityOnFinancialAssets', window );">Net profitability on financial assets</a></td>
<td class="num">(294,788)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ExpensesToBeRecognizedByEmployer', window );">Expenditures to be recognized by the employer</a></td>
<td class="num">R$ (17,535)<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_EstimateOfContributionsExpectedToBePaidToPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 147<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_147_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2022-03-24<br> -Paragraph 148<br> -Subparagraph d<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_148_d_iii&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_NetProfitabilityOnFinancialAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_RegularAndExtraordinaryContributionsExpectedFromParticipants">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_RegularAndExtraordinaryContributionsExpectedFromParticipants</td>
</tr>
<tr>
<td style="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_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>155
<FILENAME>R144.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907183307296">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Pension plan obligations (Details 8) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PensionPlanObligationsAbstract', window );"><strong>Pension Plan Obligations</strong></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="Show.showAR( this, 'defref_ifrs-full_InvestmentFundsAmountContributedToFairValueOfPlanAssets', window );">Total fixed income</a></td>
<td class="nump">R$ 1,804,550<span></span>
</td>
<td class="nump">R$ 1,613,153<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PercentageOfTotalFixedIncome', window );">Percentage of total fixed income</a></td>
<td class="nump">70.30%<span></span>
</td>
<td class="nump">61.20%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EquityInstrumentsAmountContributedToFairValueOfPlanAssets', window );">Total equities</a></td>
<td class="nump">R$ 136,582<span></span>
</td>
<td class="nump">R$ 261,665<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="Show.showAR( this, 'defref_sbs_PercentageOfTotalEquities', window );">Percentage of total equities</a></td>
<td class="nump">5.30%<span></span>
</td>
<td class="nump">9.90%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_StructuredDebtAmountContributedToFairValueOfPlanAssets', window );">Total structured investments</a></td>
<td class="nump">R$ 498,825<span></span>
</td>
<td class="nump">R$ 599,970<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PercentageOfTotalStructuredInvestments', window );">Percentage of total structured investments</a></td>
<td class="nump">19.40%<span></span>
</td>
<td class="nump">22.80%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_OtherAssetsAmountContributedToFairValueOfPlanAssets', window );">Other</a></td>
<td class="nump">R$ 127,315<span></span>
</td>
<td class="nump">R$ 159,639<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PercentageOfOther', window );">Percentage of other</a></td>
<td class="nump">5.00%<span></span>
</td>
<td class="nump">6.10%<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="Show.showAR( this, 'defref_sbs_PlanAssetsAtFairValues', window );">Fair value of the plan's assets</a></td>
<td class="nump">R$ 2,567,272<span></span>
</td>
<td class="nump">R$ 2,634,427<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 142<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_142_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 142<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_142_f&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 142<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_142&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_StructuredDebtAmountContributedToFairValueOfPlanAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 142<br> -Subparagraph h<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_142_h&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_PensionPlanObligationsAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PensionPlanObligationsAbstract</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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_PlanAssetsAtFairValues">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PlanAssetsAtFairValues</td>
</tr>
<tr>
<td style="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>156
<FILENAME>R145.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907196564144">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Pension plan obligations (Details 9) - G 0 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, 2022 </div>
<div>BRL (R$)</div>
</th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EstimateOfContributionsExpectedToBePaidToPlan', window );">Interest cost rates</a></td>
<td class="nump">R$ 225,220<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ExpensesToBeRecognizedByEmployer', window );">Expense to be recognized</a></td>
<td class="nump">R$ 225,220<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 147<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_147_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 19<br> -IssueDate 2022-03-24<br> -Paragraph 148<br> -Subparagraph d<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_148_d_iii&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_G0PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>157
<FILENAME>R146.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187770544">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Pension plan obligations (Details 10) - 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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_PensionPlanObligationSubtotal', window );">Subtotal</a></td>
<td class="nump">R$ 116,162<span></span>
</td>
<td class="nump">R$ 112,400<span></span>
</td>
<td class="nump">R$ 158,344<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ExpensesCapitalizedInAssets', window );">Expenses capitalized in assets</a></td>
<td class="num">(3,359)<span></span>
</td>
<td class="num">(4,118)<span></span>
</td>
<td class="num">(4,904)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PensionPlanObligationOther', window );">Other</a></td>
<td class="nump">5,684<span></span>
</td>
<td class="nump">5,527<span></span>
</td>
<td class="nump">5,841<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PensionPlanObligations', window );">Pension plan obligations (Note 29)</a></td>
<td class="nump">118,487<span></span>
</td>
<td class="nump">113,809<span></span>
</td>
<td class="nump">159,281<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G 1 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_PensionPlanObligationSubtotal', window );">Subtotal</a></td>
<td class="nump">11,686<span></span>
</td>
<td class="nump">23,247<span></span>
</td>
<td class="nump">25,776<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G 0 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_PensionPlanObligationSubtotal', window );">Subtotal</a></td>
<td class="nump">78,779<span></span>
</td>
<td class="nump">66,587<span></span>
</td>
<td class="nump">110,810<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_PensionPlanObligationSubtotal', window );">Subtotal</a></td>
<td class="nump">25,371<span></span>
</td>
<td class="nump">22,406<span></span>
</td>
<td class="nump">21,700<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_VIVESTPlanMember', window );">V I V E S T 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_PensionPlanObligationSubtotal', window );">Subtotal</a></td>
<td class="nump">R$ 326<span></span>
</td>
<td class="nump">R$ 160<span></span>
</td>
<td class="nump">R$ 58<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</tr>
<tr>
<td style="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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_PensionPlanObligationOther">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</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_PensionPlanObligationSubtotal">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</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_PensionPlanObligations">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>158
<FILENAME>R147.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187668752">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Pension plan obligations (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, 2022 </div>
<div>BRL (R$) </div>
<div>Number</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>BRL (R$) </div>
<div>Number</div>
</th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_SabesprevMaisOneMember', window );">Sabesprev Mais One [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ActiveParticipantsOfPlan', window );">Active participants of plan</a></td>
<td class="text">9,365<span></span>
</td>
<td class="text">9,463<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_VIVESTMember', window );">V I V E S T [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits', window );">Number of participants of retirement benefit plan not receiving benefits | Number</a></td>
<td class="nump">58<span></span>
</td>
<td class="nump">46<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G 1 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_DescriptionOfDefinedBenefitPlan', window );">Description of defined benefit plan</a></td>
<td class="text">0.99% of the portion of the salary of
participation up to 20 salaries; and<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DescriptionOfDefinedBenefitPlan1', window );">Description of defined benefit plan1</a></td>
<td class="text">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="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits', window );">Number of participants of retirement benefit plan receiving benefits | Number</a></td>
<td class="nump">2,843<span></span>
</td>
<td class="nump">2,930<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits', window );">Number of participants of retirement benefit plan not receiving benefits | Number</a></td>
<td class="nump">8,089<span></span>
</td>
<td class="nump">8,109<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset', window );">Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer</a></td>
<td class="nump">R$ 39,377<span></span>
</td>
<td class="nump">R$ 35,368<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="Show.showAR( this, 'defref_sbs_ContributionParticipants', window );">Contribution participants</a></td>
<td class="nump">34,000<span></span>
</td>
<td class="nump">30,551<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ActuarialDeficit', window );">Actuarial deficit</a></td>
<td class="nump">31,556<span></span>
</td>
<td class="nump">26,168<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ActuarialDeficitParticipants', window );">Actuarial deficit participants</a></td>
<td class="nump">R$ 28,829<span></span>
</td>
<td class="nump">R$ 23,609<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G 0 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ActiveParticipantsOfPlan', window );">Active participants of plan</a></td>
<td class="text">8<span></span>
</td>
<td class="text">8<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_BeneficiariesRetireesAndSurvivors', window );">Beneficiaries retirees and survivors</a></td>
<td class="text">1,750<span></span>
</td>
<td class="text">1,794<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 141<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_141_f&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 36<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_36_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_sbs_ActiveParticipantsOfPlan">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_BeneficiariesRetireesAndSurvivors">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_DescriptionOfDefinedBenefitPlan1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DescriptionOfDefinedBenefitPlan1</td>
</tr>
<tr>
<td style="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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_ifrs-full_CategoriesOfRelatedPartiesAxis=sbs_SabesprevMaisOneMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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_G1PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>159
<FILENAME>R148.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907200503984">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Services payable (Details Narrative) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_ServicesPayable', window );">Services payable</a></td>
<td class="nump">R$ 723,242<span></span>
</td>
<td class="nump">R$ 469,027<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>160
<FILENAME>R149.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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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							}</script>
</head>
<body>
<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907200496800">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>Equity (Details) - shares<br></strong></div></th>
<th class="th" colspan="2">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_PercentageOfShares', window );">Percentage of shares</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="text">&#160;<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="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">343,506,664<span></span>
</td>
<td class="nump">343,506,664<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">50.30%<span></span>
</td>
<td class="nump">50.30%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">257,339,417<span></span>
</td>
<td class="nump">234,965,971<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="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">37.60%<span></span>
</td>
<td class="nump">34.40%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ClassesOfEntitysOwnEquityInstrumentsAxis=sbs_OtherShareholdersAbroadsMember', window );">Other Shareholders Abroads [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">82,663,788<span></span>
</td>
<td class="nump">105,037,234<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">12.10%<span></span>
</td>
<td class="nump">15.30%<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, 2022, the common shares traded in Brazil were held by 31,351 shareholders. It includes
six shares held by Companhia Paulista de Parcerias (CPP), which is controlled by the S&#227;o 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>
</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The number of shares issued by the entity.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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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<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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PercentageOfShares</td>
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<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</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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<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="Show.hideAR();">X</a></td></tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( 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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<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>
<td></td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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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<td><strong> Data Type:</strong></td>
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<FILENAME>R150.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187811584">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity  (Details 1)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="6">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>BRL (R$) </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>BRL (R$) </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>BRL (R$)</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$) </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EquityAbstract', window );"><strong>Equity</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit for the year</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 3,121,267<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 2,305,869<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 973,318<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_StatutoryReserve', window );">(-) Legal reserve - 5%</a></td>
<td class="nump">R$ 156,063<span></span>
</td>
<td class="nump">156,063<span></span>
</td>
<td class="nump">R$ 115,293<span></span>
</td>
<td class="nump">115,293<span></span>
</td>
<td class="nump">R$ 48,666<span></span>
</td>
<td class="nump">48,666<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ProfitForTheYearNetOfLegalReserve', window );">Distribution of earnings</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,965,204<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,190,576<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">924,652<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="Show.showAR( this, 'defref_sbs_MinimumMandatoryDividend', window );">Minimum mandatory dividend - 25%</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 741,301<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 547,645<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 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="Show.showAR( this, 'defref_sbs_DividendPerShareAndPerADS', window );">Dividend per share and per ADS | $ / shares</a></td>
<td class="nump">R$ 1.08455<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 0.80122<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 0.33820<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_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ifrs-full_ProfitLoss">
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2022-03-24<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 2022-03-24<br> -Paragraph 39L<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2023-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2022-03-24<br> -Paragraph 113<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 81A<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>dtr-types: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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>162
<FILENAME>R151.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187449504">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Profit for the year</a></td>
<td class="nump">R$ 3,121,267<span></span>
</td>
<td class="nump">R$ 2,305,869<span></span>
</td>
<td class="nump">R$ 973,318<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_StatutoryReserve', window );">Legal reserve</a></td>
<td class="nump">156,063<span></span>
</td>
<td class="nump">115,293<span></span>
</td>
<td class="nump">48,666<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_MinimumMandatoryDividend', window );">Minimum mandatory dividends</a></td>
<td class="nump">741,301<span></span>
</td>
<td class="nump">547,645<span></span>
</td>
<td class="nump">231,163<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AdditionalProposedDividends', window );">Additional proposed dividends</a></td>
<td class="nump">130,857<span></span>
</td>
<td class="nump">96,700<span></span>
</td>
<td class="nump">40,806<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InvestmentReserveRecorded', window );">Investment reserve recorded</a></td>
<td class="nump">R$ 2,093,046<span></span>
</td>
<td class="nump">R$ 1,546,231<span></span>
</td>
<td class="nump">R$ 652,683<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2022-03-24<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 2022-03-24<br> -Paragraph 39L<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2023-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2022-03-24<br> -Paragraph 113<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 81A<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 55<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_55&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>163
<FILENAME>R152.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187711872">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_OtherComprehensiveLossBeginning', window );">Other comprehensive loss, beginning</a></td>
<td class="nump">R$ 46,374<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="Show.showAR( this, 'defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset', window );">Actuarial gains (losses)</a></td>
<td class="nump">131,269<span></span>
</td>
<td class="nump">R$ 447,376<span></span>
</td>
<td class="nump">R$ 511,152<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OtherComprehensiveLossEnding', window );">Other comprehensive loss, ending</a></td>
<td class="nump">177,643<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="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G1PlanMember', window );">G 1 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_OtherComprehensiveLossBeginning', window );">Other comprehensive loss, beginning</a></td>
<td class="nump">212,114<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="Show.showAR( this, 'defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset', window );">Actuarial gains (losses)</a></td>
<td class="num">(30,497)<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="Show.showAR( this, 'defref_sbs_OtherComprehensiveLossEnding', window );">Other comprehensive loss, ending</a></td>
<td class="nump">181,617<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="Show.showAR( this, 'defref_ifrs-full_DefinedBenefitPlansAxis=sbs_G0PlanMember', window );">G 0 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_OtherComprehensiveLossBeginning', window );">Other comprehensive loss, beginning</a></td>
<td class="num">(165,740)<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="Show.showAR( this, 'defref_ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset', window );">Actuarial gains (losses)</a></td>
<td class="nump">161,766<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="Show.showAR( this, 'defref_sbs_OtherComprehensiveLossEnding', window );">Other comprehensive loss, ending</a></td>
<td class="num">R$ (3,974)<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_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 141<br> -Subparagraph c<br> -Clause iii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=19&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_141_c_iii&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_OtherComprehensiveLossBeginning">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_OtherComprehensiveLossEnding">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_OtherComprehensiveLossEnding</td>
</tr>
<tr>
<td style="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_DefinedBenefitPlansAxis=sbs_G1PlanMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>164
<FILENAME>R153.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188698368">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Equity (Details Narrative)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="5">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>BRL (R$) </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>BRL (R$) </div>
<div>shares</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>BRL (R$) </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>BRL (R$) </div>
<div>shares</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AuthorizedCapital', window );">Paid-in capital value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 15,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 15,000<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="Show.showAR( this, 'defref_sbs_SubscribedAndPaidincapital', window );">Paid-in capital shares | 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="nump">683,509,869<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="Show.showAR( this, 'defref_ifrs-full_DividendsPaidClassifiedAsOperatingActivities', window );">Dividends paid, classified as operating activities</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$ 96,700<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_SurplusMinimumMandatory', window );">Surplus Minimum Mandatory</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">55,631<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DividendsPaidClassifiedAsOperatingActivities1', window );">Dividends paid, classified as operating activities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 741,301<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">547,645<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AdditionalProposedDividends', window );">Additional Proposed Dividends</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">130,857<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">96,700<span></span>
</td>
<td class="nump">R$ 40,806<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TotalingProposedDividends', window );">Totaling Proposed Dividends</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">872,158<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">644,345<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="Show.showAR( this, 'defref_ifrs-full_DividendsPaidOrdinarySharesPerShare', window );">Dividends paid, ordinary shares per share | $ / shares</a></td>
<td class="nump">$ 1.2760<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.9427<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="Show.showAR( this, 'defref_sbs_DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities', window );">Dividends Withholding Income Tax Recognized In Current Liabilities</a></td>
<td class="nump">$ 53,930<span></span>
</td>
<td class="nump">53,930<span></span>
</td>
<td class="nump">$ 41,069<span></span>
</td>
<td class="nump">41,069<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DividendsWitheldIncomeTax', window );">Dividends Witheld Income Tax</a></td>
<td class="nump">53,930<span></span>
</td>
<td class="nump">53,930<span></span>
</td>
<td class="nump">41,069<span></span>
</td>
<td class="nump">41,069<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DeclaredDividendPayables', window );">Declared Dividend Payables</a></td>
<td class="nump">741,725<span></span>
</td>
<td class="nump">741,725<span></span>
</td>
<td class="nump">548,006<span></span>
</td>
<td class="nump">548,006<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DeclaredDividendPayables1', window );">Declared Dividend Payables1</a></td>
<td class="nump">741,301<span></span>
</td>
<td class="nump">741,301<span></span>
</td>
<td class="nump">547,645<span></span>
</td>
<td class="nump">547,645<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_DividendsWitheldIncomeTax1', window );">Dividends Witheld Income Tax1</a></td>
<td class="nump">424<span></span>
</td>
<td class="nump">R$ 424<span></span>
</td>
<td class="nump">$ 361<span></span>
</td>
<td class="nump">361<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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. 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<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_sbs_InvestmentReserve', window );">Investment Reserve</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 10,390,535<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 8,297,489<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="Show.showAR( this, 'defref_ifrs-full_RetainedEarnings', window );">Retained earnings</a></td>
<td class="nump">$ 2,093,046<span></span>
</td>
<td class="nump">R$ 2,093,046<span></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_DividendsPaidClassifiedAsOperatingActivities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 31<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_31&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of dividends paid per ordinary share.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 16A<br> -Subparagraph f<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=34&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_16A_f&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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>dtr-types: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_EquityAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph IG6<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_IG6&amp;doctype=Implementation%20Guidance<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 78<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_78_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_DeclaredDividendPayables1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DeclaredDividendPayables1</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_DividendsPaidClassifiedAsOperatingActivities1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DividendsPaidClassifiedAsOperatingActivities1</td>
</tr>
<tr>
<td style="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_DividendsWitheldIncomeTax">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_DividendsWitheldIncomeTax1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_DividendsWitheldIncomeTax1</td>
</tr>
<tr>
<td style="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_DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_SubscribedAndPaidincapital">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
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</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>165
<FILENAME>R154.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907196610320">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Earnings per share (Details)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="6">12 Months Ended</th>
</tr>
<tr>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>BRL (R$) </div>
<div>shares</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Dec. 31, 2021 </div>
<div>BRL (R$) </div>
<div>shares</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>$ / shares</div>
</th>
<th class="th">
<div>Dec. 31, 2020 </div>
<div>BRL (R$) </div>
<div>shares</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_EarningsPerShareAbstract', window );"><strong>Earnings per share [abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ProfitLoss', window );">Earnings attributable to Company&#8217;s owners | R$</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 3,121,267<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 2,305,869<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">R$ 973,318<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="Show.showAR( this, 'defref_sbs_NumberOfShareIssued', window );">Weighted average number of common shares issued | 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="nump">683,509,869<span></span>
</td>
<td class="text">&#160;<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="Show.showAR( this, 'defref_sbs_BasicAndDilutedEarningsLossPerShareOne', window );">Basic and diluted earnings per share (reais per share) | $ / shares</a></td>
<td class="nump">$ 4.57<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3.37<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1.42<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_EarningsPerShareAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_ProfitLoss">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 18<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_18_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -Subparagraph a<br> -Clause ii<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32_a_ii&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 24<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_24_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2022-03-24<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 2022-03-24<br> -Paragraph 39L<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=4&amp;code=ifrs-tx-2022-en-b&amp;anchor=para_39L_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Note Effective 2023-01-01<br> -Name IFRS<br> -Number 17<br> -IssueDate 2022-03-24<br> -Paragraph 113<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=17&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_113_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 81A<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_81A_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 106<br> -Subparagraph d<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_106_d_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_BasicAndDilutedEarningsLossPerShareOne">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_BasicAndDilutedEarningsLossPerShareOne</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types: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_NumberOfShareIssued">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_NumberOfShareIssued</td>
</tr>
<tr>
<td style="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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>166
<FILENAME>R155.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907183402016">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Operating segment information (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="6">12 Months Ended</th>
</tr>
<tr>
<th class="th" colspan="2"><div>Dec. 31, 2022</div></th>
<th class="th" colspan="2"><div>Dec. 31, 2021</div></th>
<th class="th" colspan="2"><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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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="Show.showAR( this, 'defref_ifrs-full_RevenueAndOperatingIncome', window );">Gross operating revenue</a></td>
<td class="nump">R$ 23,493,711<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 20,680,945<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">R$ 18,874,396<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="Show.showAR( this, 'defref_sbs_GrossSalesDeductions', window );">Gross sales deductions</a></td>
<td class="num">(1,437,991)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(1,189,884)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(1,076,855)<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="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net operating revenue</a></td>
<td class="nump">22,055,720<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">19,491,061<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">17,797,541<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="Show.showAR( this, 'defref_sbs_CostsSellingAndAdministrativeExpenses', window );">Costs, selling and administrative expenses</a></td>
<td class="num">(17,443,434)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(15,393,720)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(13,426,960)<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="Show.showAR( this, 'defref_sbs_IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting', window );">Income from operations before other operating expenses, net and equity accounting</a></td>
<td class="nump">4,612,286<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">4,097,341<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">4,370,581<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="Show.showAR( this, 'defref_ifrs-full_OtherOperatingIncomeExpense', window );">Other operating income/(expenses), net</a></td>
<td class="nump">8,327<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(21,841)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">107,656<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="Show.showAR( this, 'defref_sbs_EquityInResultsOfInvestmentsInAffiliaties', window );">Equity accounting</a></td>
<td class="nump">24,551<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">22,079<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">14,136<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="Show.showAR( this, 'defref_sbs_FinanceIncomeExpenseNet', window );">Financial result, net</a></td>
<td class="num">(372,414)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(927,423)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(3,166,371)<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="Show.showAR( this, 'defref_ifrs-full_ProfitLossBeforeTax', window );">Income from operations before taxes</a></td>
<td class="nump">4,272,750<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">3,170,156<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="nump">1,326,002<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="Show.showAR( this, 'defref_ifrs-full_DepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="num">(2,450,849)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(2,253,322)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
<td class="num">(2,037,112)<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="Show.showAR( this, 'defref_ifrs-full_SegmentConsolidationItemsAxis=sbs_SanitationsMember', window );">Sanitations [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="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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="Show.showAR( this, 'defref_ifrs-full_RevenueAndOperatingIncome', window );">Gross operating revenue</a></td>
<td class="nump">18,629,959<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">16,304,206<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">15,157,780<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="Show.showAR( this, 'defref_sbs_GrossSalesDeductions', window );">Gross sales deductions</a></td>
<td class="num">(1,437,991)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(1,189,884)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(1,076,855)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net operating revenue</a></td>
<td class="nump">17,191,968<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">15,114,322<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">14,080,925<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="Show.showAR( this, 'defref_sbs_CostsSellingAndAdministrativeExpenses', window );">Costs, selling and administrative expenses</a></td>
<td class="num">(12,689,051)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(11,115,383)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(9,796,821)<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="Show.showAR( this, 'defref_sbs_IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting', window );">Income from operations before other operating expenses, net and equity accounting</a></td>
<td class="nump">4,502,917<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">3,998,939<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="nump">4,284,104<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[2]</sup></td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_DepreciationAndAmortisationExpense', window );">Depreciation and amortization</a></td>
<td class="num">(2,450,849)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(2,253,322)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[1]</sup></td>
<td class="num">(2,037,112)<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="Show.showAR( this, 'defref_ifrs-full_SegmentConsolidationItemsAxis=sbs_ReconciliationsMember', window );">Reconciliations [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="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="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="Show.showAR( this, 'defref_ifrs-full_RevenueAndOperatingIncome', window );">Gross operating revenue</a></td>
<td class="nump">4,863,752<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">4,376,739<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">3,716,616<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_GrossSalesDeductions', window );">Gross sales deductions</a></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="text"> <span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net operating revenue</a></td>
<td class="nump">4,863,752<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">4,376,739<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">3,716,616<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_CostsSellingAndAdministrativeExpenses', window );">Costs, selling and administrative expenses</a></td>
<td class="num">(4,754,383)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="num">(4,278,337)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="num">(3,630,139)<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting', window );">Income from operations before other operating expenses, net and equity accounting</a></td>
<td class="nump">R$ 109,369<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">R$ 98,402<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[3]</sup></td>
<td class="nump">R$ 86,477<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"><sup>[4]</sup></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">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">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">[3]</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 14 (b).</td>
</tr>
<tr class="outerFootnote">
<td style="vertical-align: top; width: 12pt;" valign="top">[4]</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 14 (b).</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 28<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B13<br> -Subparagraph d<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B13_d&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -Subparagraph e<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23_e&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 104<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_104&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_OtherOperatingIncomeExpense">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 85<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 28<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2022-03-24<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 28<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 33<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 34<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2022-03-24<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 82<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 10: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 85<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
<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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting</td>
</tr>
<tr>
<td style="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_ifrs-full_SegmentConsolidationItemsAxis=sbs_SanitationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SegmentConsolidationItemsAxis=sbs_SanitationsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_SegmentConsolidationItemsAxis=sbs_ReconciliationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ifrs-full_SegmentConsolidationItemsAxis=sbs_ReconciliationsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><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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<FILENAME>R156.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187671872">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Insurance (Details)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="2">
<div>Dec. 31, 2022 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="fn" style="border-bottom: 0px;"></td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_InsuranceCoverage', window );">Coverage</a></td>
<td class="nump">R$ 5,354,985<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="Show.showAR( this, 'defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_SpecifiedRiskMember', window );">Specified Risk [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_InsuranceCoverage', window );">Coverage</a></td>
<td class="nump">2,185,827<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="Show.showAR( this, 'defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_EngineeringRiskMember', window );">Engineering Risk [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_InsuranceCoverage', window );">Coverage</a></td>
<td class="nump">2,275,490<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="Show.showAR( this, 'defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_GuaranteeInsuranceEscrowDepositMember', window );">Guarantee Insurance Escrow Deposit [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_InsuranceCoverage', window );">Coverage</a></td>
<td class="nump">600,000<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="Show.showAR( this, 'defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_CivilLiabilityDirectorsAndOfficersMember', window );">Civil Liability Directors And Officers [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_InsuranceCoverage', window );">Coverage</a></td>
<td class="nump">100,000<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="Show.showAR( this, 'defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_CivilLiabilityWorkMember', window );">Civil Liability Work [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_InsuranceCoverage', window );">Coverage</a></td>
<td class="nump">149,630<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="Show.showAR( this, 'defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_CivilLiabilitysOperationsMember', window );">Civil Liabilitys Operations [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_InsuranceCoverage', window );">Coverage</a></td>
<td class="nump">15,000<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="Show.showAR( this, 'defref_ifrs-full_TypesOfInsuranceContractsAxis=sbs_OtherInsuranceCoveragesMember', window );">Other Insurance Coverages [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_InsuranceCoverage', window );">Coverage</a></td>
<td class="nump">R$ 29,038<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">SABESP has an agreement that allows issuing policies that total such insured amount. Of the total, R$&#160;167.8 thousand in policies
with guarantee insurance were issued.</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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_InsuranceCoverage">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</tr>
<tr>
<td style="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>
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<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_TypesOfInsuranceContractsAxis=sbs_SpecifiedRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</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>
</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_EngineeringRiskMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</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>
</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_GuaranteeInsuranceEscrowDepositMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_CivilLiabilityDirectorsAndOfficersMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</table>
<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>168
<FILENAME>R157.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907189407584">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net operating revenue</a></td>
<td class="nump">R$ 22,055,720<span></span>
</td>
<td class="nump">R$ 19,491,061<span></span>
</td>
<td class="nump">R$ 17,797,541<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OperatingRevenueAxis=sbs_SanitationSaoPaoloMember', window );">Sanitation Sao Paolo [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net operating revenue</a></td>
<td class="nump">13,318,803<span></span>
</td>
<td class="nump">11,529,229<span></span>
</td>
<td class="nump">10,722,384<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_OperatingRevenueAxis=sbs_RegionalSystemMember', window );">Regional System [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net operating revenue</a></td>
<td class="nump">5,311,156<span></span>
</td>
<td class="nump">4,774,977<span></span>
</td>
<td class="nump">4,435,396<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net operating revenue</a></td>
<td class="nump">R$ 18,629,959<span></span>
</td>
<td class="nump">R$ 16,304,206<span></span>
</td>
<td class="nump">R$ 15,157,780<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 28<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 33<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 34<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2022-03-24<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 82<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 10: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>169
<FILENAME>R158.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907188407568">
<tr>
<th class="tl" colspan="2" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="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="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$ 18,629,959<span></span>
</td>
<td class="nump">R$ 16,304,206<span></span>
</td>
<td class="nump">R$ 15,157,780<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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">4,863,752<span></span>
</td>
<td class="nump">4,376,739<span></span>
</td>
<td class="nump">3,716,616<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="Show.showAR( this, 'defref_sbs_SalesTaxOnRevenue', window );">Sales tax</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(1,363,628)<span></span>
</td>
<td class="num">(1,121,905)<span></span>
</td>
<td class="num">(1,009,358)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_RegulationControlAndOversightFee', window );">Regulatory, Control and Oversight Fee (TRCF)</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="num">(74,363)<span></span>
</td>
<td class="num">(67,979)<span></span>
</td>
<td class="num">(67,497)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_Revenue', window );">Net revenue</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">22,055,720<span></span>
</td>
<td class="nump">19,491,061<span></span>
</td>
<td class="nump">R$ 17,797,541<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="Show.showAR( this, 'defref_sbs_AmountCorrespondingToTrcfChargedFromCustomers', window );">Amount Corresponding To Trcf Charged From Customers</a></td>
<td class="th" style="border-bottom: 0px;"><sup></sup></td>
<td class="nump">R$ 92,232<span></span>
</td>
<td class="nump">R$ 80,329<span></span>
</td>
<td class="text">&#160;<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$ <span id="xdx_90E_ecustom--AmountCorrespondingToTrcfChargedFromCustomers_pn3n3_c20220101__20221231_zbOY52dDQYW5" title="Amount Corresponding To Trcf Charged From Customers">92,232</span> corresponding to the TRCF charged from customers from the municipalities regulated by ARSESP (R$ <span id="xdx_90B_ecustom--AmountCorrespondingToTrcfChargedFromCustomers_pn3n3_c20210101__20211231_zKVx9PxOEm85" title="Amount Corresponding To Trcf Charged From Customers">80,329</span> in 2021).</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 28<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_28_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 23<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_23_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 32<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_32&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 33<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_33_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 8<br> -IssueDate 2022-03-24<br> -Paragraph 34<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=8&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_34&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 5<br> -IssueDate 2022-03-24<br> -Paragraph 33<br> -Subparagraph b<br> -Clause i<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=5&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_33_b_i&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B12<br> -Subparagraph b<br> -Clause v<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B12_b_v&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Name IFRS<br> -Number 12<br> -IssueDate 2022-03-24<br> -Paragraph B10<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=12&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_B10_b&amp;doctype=Appendix&amp;subtype=B<br> -URIDate 2022-03-24<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 82<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_82_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 10: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 102<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_102&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_AmountCorrespondingToTrcfChargedFromCustomers">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>170
<FILENAME>R159.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907182566512">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">R$ (14,350,903)<span></span>
</td>
<td class="num">R$ (12,800,042)<span></span>
</td>
<td class="num">R$ (11,179,667)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SellingExpense', window );">Selling expenses</a></td>
<td class="num">(911,967)<span></span>
</td>
<td class="num">(825,879)<span></span>
</td>
<td class="num">(751,286)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss', window );">Allowance for doubtful accounts</a></td>
<td class="nump">782,057<span></span>
</td>
<td class="nump">643,730<span></span>
</td>
<td class="nump">444,826<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(1,398,507)<span></span>
</td>
<td class="num">(1,124,069)<span></span>
</td>
<td class="num">(1,051,181)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(17,443,434)<span></span>
</td>
<td class="num">(15,393,720)<span></span>
</td>
<td class="num">(13,426,960)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(2,285,765)<span></span>
</td>
<td class="num">(2,026,202)<span></span>
</td>
<td class="num">(1,958,395)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SellingExpense', window );">Selling expenses</a></td>
<td class="num">(306,864)<span></span>
</td>
<td class="num">(265,435)<span></span>
</td>
<td class="num">(271,565)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(284,562)<span></span>
</td>
<td class="num">(250,557)<span></span>
</td>
<td class="num">(257,829)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(2,877,191)<span></span>
</td>
<td class="num">(2,542,194)<span></span>
</td>
<td class="num">(2,487,789)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ExpensesByNatureAxis=sbs_PensionObligationsMember', window );">Pension 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(29,796)<span></span>
</td>
<td class="num">(36,771)<span></span>
</td>
<td class="num">(37,281)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SellingExpense', window );">Selling expenses</a></td>
<td class="num">(4,021)<span></span>
</td>
<td class="num">(4,868)<span></span>
</td>
<td class="num">(5,059)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(84,670)<span></span>
</td>
<td class="num">(72,170)<span></span>
</td>
<td class="num">(116,941)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(118,487)<span></span>
</td>
<td class="num">(113,809)<span></span>
</td>
<td class="num">(159,281)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(4,754,383)<span></span>
</td>
<td class="num">(4,278,337)<span></span>
</td>
<td class="num">(3,630,139)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(4,754,383)<span></span>
</td>
<td class="num">(4,278,337)<span></span>
</td>
<td class="num">(3,630,139)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(369,381)<span></span>
</td>
<td class="num">(314,111)<span></span>
</td>
<td class="num">(244,054)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SellingExpense', window );">Selling expenses</a></td>
<td class="num">(7,121)<span></span>
</td>
<td class="num">(7,976)<span></span>
</td>
<td class="num">(5,471)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(23,664)<span></span>
</td>
<td class="num">(11,209)<span></span>
</td>
<td class="num">(14,237)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(400,166)<span></span>
</td>
<td class="num">(333,296)<span></span>
</td>
<td class="num">(263,762)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(598,993)<span></span>
</td>
<td class="num">(364,542)<span></span>
</td>
<td class="num">(338,756)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(598,993)<span></span>
</td>
<td class="num">(364,542)<span></span>
</td>
<td class="num">(338,756)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ExpensesByNatureAxis=sbs_OutsideServicesMember', window );">Outside 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(1,724,347)<span></span>
</td>
<td class="num">(1,517,196)<span></span>
</td>
<td class="num">(1,251,839)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SellingExpense', window );">Selling expenses</a></td>
<td class="num">(418,632)<span></span>
</td>
<td class="num">(343,763)<span></span>
</td>
<td class="num">(290,512)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(250,293)<span></span>
</td>
<td class="num">(250,801)<span></span>
</td>
<td class="num">(230,054)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(2,393,272)<span></span>
</td>
<td class="num">(2,111,760)<span></span>
</td>
<td class="num">(1,772,405)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ExpensesByNatureAxis=sbs_ElectricityOneMember', window );">Electricity One [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(1,497,644)<span></span>
</td>
<td class="num">(1,462,776)<span></span>
</td>
<td class="num">(1,214,831)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SellingExpense', window );">Selling expenses</a></td>
<td class="num">(1,001)<span></span>
</td>
<td class="num">(1,340)<span></span>
</td>
<td class="num">(1,200)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(1,896)<span></span>
</td>
<td class="num">(1,715)<span></span>
</td>
<td class="num">(1,359)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(1,500,541)<span></span>
</td>
<td class="num">(1,465,831)<span></span>
</td>
<td class="num">(1,217,390)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(831,503)<span></span>
</td>
<td class="num">(717,352)<span></span>
</td>
<td class="num">(622,113)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SellingExpense', window );">Selling expenses</a></td>
<td class="num">(107,313)<span></span>
</td>
<td class="num">(136,107)<span></span>
</td>
<td class="num">(118,278)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(548,626)<span></span>
</td>
<td class="num">(357,564)<span></span>
</td>
<td class="num">(257,693)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(1,487,442)<span></span>
</td>
<td class="num">(1,211,023)<span></span>
</td>
<td class="num">(998,084)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_CostOfSales', window );">Operating costs</a></td>
<td class="num">(2,259,091)<span></span>
</td>
<td class="num">(2,082,755)<span></span>
</td>
<td class="num">(1,882,259)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_SellingExpense', window );">Selling expenses</a></td>
<td class="num">(67,015)<span></span>
</td>
<td class="num">(66,390)<span></span>
</td>
<td class="num">(59,201)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(124,743)<span></span>
</td>
<td class="num">(104,177)<span></span>
</td>
<td class="num">(95,652)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(2,450,849)<span></span>
</td>
<td class="num">(2,253,322)<span></span>
</td>
<td class="num">(2,037,112)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ExpensesByNatureAxis=sbs_BadDebtExpenseNetMember', window );">Bad Debt Expense Net [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss', window );">Allowance for doubtful accounts</a></td>
<td class="num">(782,057)<span></span>
</td>
<td class="num">(643,730)<span></span>
</td>
<td class="num">(444,826)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">(782,057)<span></span>
</td>
<td class="num">(643,730)<span></span>
</td>
<td class="num">(444,826)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ExpensesByNatureAxis=sbs_TaxExpenseMember', window );">Tax Expense [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_AdministrativeExpense', window );">Administrative expenses</a></td>
<td class="num">(80,053)<span></span>
</td>
<td class="num">(75,876)<span></span>
</td>
<td class="num">(77,416)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ExpenseByNature', window );">Total</a></td>
<td class="num">R$ (80,053)<span></span>
</td>
<td class="num">R$ (75,876)<span></span>
</td>
<td class="num">R$ (77,416)<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 20<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=7&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_20_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 35<br> -Subparagraph b<br> -Clause vi<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=26&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_35_b_vi&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of all expenses directly or indirectly attributed to the goods or services sold. Attributed expenses include, but are not limited to, costs previously included in the measurement of inventory that has now been sold, such as depreciation and maintenance of factory buildings and equipment used in the production process, unallocated production overheads, and abnormal amounts of production costs of inventories.</p></div>
<a href="javascript:void(0);" onclick="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 2022-03-24<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IAS<br> -Number 1<br> -IssueDate 2022-03-24<br> -Paragraph 103<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_103&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 99<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_99&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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<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_ExpensesByNatureAxis=sbs_PensionObligationsMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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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> Period Type:</strong></td>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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<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_sbs_ExpensesByNatureAxis=sbs_GeneralSuppliesMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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<tr>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
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<DOCUMENT>
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<DESCRIPTION>IDEA: XBRL DOCUMENT
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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907182541632">
<tr>
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</tr>
<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
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<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
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<td class="text">&#160;<span></span>
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<tr class="ro">
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<td class="num">R$ (1,956,266)<span></span>
</td>
<td class="num">R$ (1,448,295)<span></span>
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<td class="num">R$ (1,324,759)<span></span>
</td>
</tr>
<tr class="re">
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<td class="nump">1,091,531<span></span>
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<td class="nump">472,408<span></span>
</td>
<td class="nump">336,731<span></span>
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</tr>
<tr class="ro">
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<td class="num">(864,735)<span></span>
</td>
<td class="num">(975,887)<span></span>
</td>
<td class="num">(988,028)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_NetForeignExchangeGains', window );">Exchange rate changes, net</a></td>
<td class="nump">492,321<span></span>
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<td class="nump">48,464<span></span>
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<td class="num">(2,178,343)<span></span>
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</tr>
<tr class="ro">
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<td class="num">(372,414)<span></span>
</td>
<td class="num">(927,423)<span></span>
</td>
<td class="num">(3,166,371)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_InteretAndChargesLocalCurrencyMember', window );">Interet And Charges Local Currency [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Financial expenses</a></td>
<td class="num">(954,744)<span></span>
</td>
<td class="num">(517,235)<span></span>
</td>
<td class="num">(348,050)<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="Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_InteretAndChargesForeignCurrencyMember', window );">Interet And Charges Foreign Currency [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Financial expenses</a></td>
<td class="num">(47,139)<span></span>
</td>
<td class="num">(46,793)<span></span>
</td>
<td class="num">(136,257)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_OtherFinancialExpensesMember', window );">Other Financial Expenses [Member]</a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Financial expenses</a></td>
<td class="num">(364,117)<span></span>
</td>
<td class="num">(315,013)<span></span>
</td>
<td class="num">(328,413)<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="Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_IncomeTaxOverInternationalRemittanceMember', window );">Income Tax Over International Remittance [Member]</a></td>
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<td class="text">&#160;<span></span>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Financial expenses</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(15,134)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_InflationAdjustmentLoansAndFinancingMember', window );">Inflation Adjustment Loans And Financing [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
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<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Financial expenses</a></td>
<td class="num">(190,202)<span></span>
</td>
<td class="num">(225,791)<span></span>
</td>
<td class="num">(86,938)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_OtherInflationAdjustmentsMember', window );">Other Inflation Adjustments [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Financial expenses</a></td>
<td class="num">(183,966)<span></span>
</td>
<td class="num">(172,632)<span></span>
</td>
<td class="num">(142,313)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_InterestInflationAdjustmentsOnProvisionsMember', window );">Interest Inflation Adjustments On 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_FinanceCosts', window );">Financial expenses</a></td>
<td class="num">(216,098)<span></span>
</td>
<td class="num">(170,831)<span></span>
</td>
<td class="num">(267,654)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_InflationAdjustmentGainsMember', window );">Inflation Adjustment Gains [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_FinanceIncomes', window );">Financial income</a></td>
<td class="nump">541,516<span></span>
</td>
<td class="nump">198,907<span></span>
</td>
<td class="nump">120,957<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_IncomeOnFinancialInvestmentsMember', window );">Income On Financial Investments [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_FinanceIncomes', window );">Financial income</a></td>
<td class="nump">417,129<span></span>
</td>
<td class="nump">150,632<span></span>
</td>
<td class="nump">75,522<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_FinancialInterestIncomeMember', window );">Financial Interest Income [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_FinanceIncomes', window );">Financial income</a></td>
<td class="nump">195,274<span></span>
</td>
<td class="nump">145,866<span></span>
</td>
<td class="nump">162,576<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_COFINSAndPasepMember', window );">C O F I N S And Pasep [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_FinanceIncomes', window );">Financial income</a></td>
<td class="num">(62,405)<span></span>
</td>
<td class="num">(23,038)<span></span>
</td>
<td class="num">(22,328)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_OtherFinancialIncomeMember', window );">Other Financial Income [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_FinanceIncomes', window );">Financial income</a></td>
<td class="nump">17<span></span>
</td>
<td class="nump">41<span></span>
</td>
<td class="nump">4<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_ExchangeRateChangesBorrowingFinancingMember', window );">Exchange Rate Changes Borrowing Financing [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_NetForeignExchangeGains', window );">Exchange rate changes, net</a></td>
<td class="nump">491,918<span></span>
</td>
<td class="nump">48,522<span></span>
</td>
<td class="num">(2,180,241)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_ExchangeGainsMember', window );">Exchange Gains [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_NetForeignExchangeGains', window );">Exchange rate changes, net</a></td>
<td class="nump">301<span></span>
</td>
<td class="num">(36)<span></span>
</td>
<td class="nump">1,894<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_FinancialIncomeExpenseAxis=sbs_OtherExchangeRateChangesMember', window );">Other Exchange Rate Changes [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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_NetForeignExchangeGains', window );">Exchange rate changes, net</a></td>
<td class="nump">R$ 102<span></span>
</td>
<td class="num">R$ (22)<span></span>
</td>
<td class="nump">R$ 4<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_FinanceCosts">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 82<br> -Subparagraph b<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_82_b&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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_sbs_FinanceIncomeExpenseNet">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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_FinanceIncomes">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_FinanceIncomes</td>
</tr>
<tr>
<td style="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_FinancialIncomeExpensesNetBeforeExchangeRateChanges">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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_NetForeignExchangeGains">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_NetForeignExchangeGains</td>
</tr>
<tr>
<td style="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_FinancialIncomeExpenseAxis=sbs_InteretAndChargesLocalCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></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_FinancialIncomeExpenseAxis=sbs_InteretAndChargesForeignCurrencyMember">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</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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<span style="display: none;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187798784">
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<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Other operating income (expenses), net (Details) - BRL (R$)<br> R$ in Thousands</strong></div></th>
<th class="th" colspan="3">12 Months Ended</th>
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<tr>
<th class="th"><div>Dec. 31, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<th class="th"><div>Dec. 31, 2020</div></th>
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<td class="text">&#160;<span></span>
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<td class="text">&#160;<span></span>
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<td class="nump">R$ 71,877<span></span>
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<td class="nump">R$ 70,288<span></span>
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<td class="num">(56,311)<span></span>
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<td class="num">(93,718)<span></span>
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<td class="nump">R$ 8,327<span></span>
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<td class="num">R$ (21,841)<span></span>
</td>
<td class="nump">R$ 107,656<span></span>
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<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 112<br> -Subparagraph c<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_112_c&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 85<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&amp;num=1&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_85&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>173
<FILENAME>R162.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907199990928">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Commitments (Details)<br> R$ in Thousands</strong></div></th>
<th class="th">
<div>Dec. 31, 2022 </div>
<div>BRL (R$)</div>
</th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ContractLiabilitiesExpenses', window );">Contractual obligations - expenses</a></td>
<td class="nump">R$ 3,784,358<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ContractLiabilitiesInvestments', window );">Contractual obligations - investments</a></td>
<td class="nump">7,543,605<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ContractLiabilities', window );">Total</a></td>
<td class="nump">11,327,963<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_NotLaterThanOneYearMember', window );">Not later than one 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ContractLiabilitiesExpenses', window );">Contractual obligations - expenses</a></td>
<td class="nump">1,476,267<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ContractLiabilitiesInvestments', window );">Contractual obligations - investments</a></td>
<td class="nump">3,091,768<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ContractLiabilities', window );">Total</a></td>
<td class="nump">4,568,035<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanOneYearAndNotLaterThanThreeYearsMember', window );">Later than one year and not later than three 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ContractLiabilitiesExpenses', window );">Contractual obligations - expenses</a></td>
<td class="nump">1,379,448<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ContractLiabilitiesInvestments', window );">Contractual obligations - investments</a></td>
<td class="nump">3,125,523<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ContractLiabilities', window );">Total</a></td>
<td class="nump">4,504,971<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=sbs_LaterThanThreeYearAndNotLaterThanFiveYearsMember', window );">Later Than Three Year And Not Later Than Five 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ContractLiabilitiesExpenses', window );">Contractual obligations - expenses</a></td>
<td class="nump">271,242<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="Show.showAR( this, 'defref_sbs_ContractLiabilitiesInvestments', window );">Contractual obligations - investments</a></td>
<td class="nump">1,153,532<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ContractLiabilities', window );">Total</a></td>
<td class="nump">1,424,774<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_MaturityAxis=ifrs-full_LaterThanFiveYearsMember', window );">Later than five 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="Show.showAR( this, 'defref_sbs_IfrsStatementLineItems', window );"><strong>IfrsStatementLineItems [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="Show.showAR( this, 'defref_sbs_ContractLiabilitiesExpenses', window );">Contractual obligations - expenses</a></td>
<td class="nump">657,401<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ContractLiabilitiesInvestments', window );">Contractual obligations - investments</a></td>
<td class="nump">172,782<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ifrs-full_ContractLiabilities', window );">Total</a></td>
<td class="nump">R$ 830,183<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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="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="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 2022-03-24<br> -Paragraph 105<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_105&amp;doctype=Standard<br> -URIDate 2022-03-24<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name IFRS<br> -Number 15<br> -IssueDate 2022-03-24<br> -Paragraph 116<br> -Subparagraph a<br> -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&amp;num=15&amp;code=ifrs-tx-2022-en-r&amp;anchor=para_116_a&amp;doctype=Standard<br> -URIDate 2022-03-24<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_ContractLiabilitiesInvestments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>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_IfrsStatementLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_IfrsStatementLineItems</td>
</tr>
<tr>
<td style="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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( 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>174
<FILENAME>R163.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907187352816">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Supplemental cash flow 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, 2022</div></th>
<th class="th"><div>Dec. 31, 2021</div></th>
<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="Show.showAR( this, 'defref_sbs_SupplementalCashFlowInformationAbstract', window );"><strong>Supplemental Cash Flow Information</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="Show.showAR( this, 'defref_sbs_AdditionsToContractAsset', window );">Total additions to contract assets (Note 14)</a></td>
<td class="nump">R$ 5,240,528<span></span>
</td>
<td class="nump">R$ 4,759,789<span></span>
</td>
<td class="nump">R$ 3,948,158<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AdditionsToIntangibleAssets', window );">Total additions to intangible assets (Note 15 (b))</a></td>
<td class="nump">75,400<span></span>
</td>
<td class="nump">172,961<span></span>
</td>
<td class="nump">411,285<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ItemsNotAffectingCash', window );">Items not affecting cash (see breakdown below)</a></td>
<td class="num">(1,765,391)<span></span>
</td>
<td class="num">(1,236,081)<span></span>
</td>
<td class="num">(1,095,786)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows', window );">Total additions to intangible assets as per statement of cash flows</a></td>
<td class="nump">3,550,537<span></span>
</td>
<td class="nump">3,696,669<span></span>
</td>
<td class="nump">3,299,657<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="Show.showAR( this, 'defref_sbs_InterestCostsCapitalised1', window );">Interest capitalized in the year (Note 14 (a))</a></td>
<td class="nump">622,803<span></span>
</td>
<td class="nump">300,792<span></span>
</td>
<td class="nump">238,330<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ContractorsPayable', window );">Contractors payable</a></td>
<td class="nump">414,645<span></span>
</td>
<td class="nump">218,523<span></span>
</td>
<td class="nump">142,514<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ContractCommitments', window );">Program contract commitments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">4,422<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PerformanceAgreements', window );">Performance agreements</a></td>
<td class="nump">576,392<span></span>
</td>
<td class="nump">478,177<span></span>
</td>
<td class="nump">314,720<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_CashInflowOutflowRightofuseAssets', window );">Right of use</a></td>
<td class="nump">42,182<span></span>
</td>
<td class="nump">140,187<span></span>
</td>
<td class="nump">28,549<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ConstructionMargin', window );">Construction margin (Note 26)</a></td>
<td class="nump">109,369<span></span>
</td>
<td class="nump">98,402<span></span>
</td>
<td class="nump">85,976<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_AgreementWithTheMunicipalityOfSantoAndre', window );">Agreement with the municipality of Mau&#225;</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">280,774<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_ItemsNotAffectingCash', window );">Total</a></td>
<td class="nump">R$ 1,765,391<span></span>
</td>
<td class="nump">R$ 1,236,081<span></span>
</td>
<td class="nump">R$ 1,095,786<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_AdditionsToContractAsset">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_AdditionsToContractAsset</td>
</tr>
<tr>
<td style="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_AdditionsToIntangibleAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</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>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_AgreementWithTheMunicipalityOfSantoAndre">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</tr>
<tr>
<td style="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_CashInflowOutflowRightofuseAssets">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</tr>
<tr>
<td style="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_ConstructionMargin">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</tr>
<tr>
<td style="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_ContractCommitments">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ContractCommitments</td>
</tr>
<tr>
<td style="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_ContractorsPayable">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_ContractorsPayable</td>
</tr>
<tr>
<td style="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_InterestCostsCapitalised1">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_InterestCostsCapitalised1</td>
</tr>
<tr>
<td style="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_ItemsNotAffectingCash">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</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>
</tr>
<tr>
<td style="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_PerformanceAgreements">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_PerformanceAgreements</td>
</tr>
<tr>
<td style="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_SupplementalCashFlowInformationAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_SupplementalCashFlowInformationAbstract</td>
</tr>
<tr>
<td style="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_TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows</td>
</tr>
<tr>
<td style="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>175
<FILENAME>R164.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
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<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/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;">v3.23.1</span><table class="report" border="0" cellspacing="2" id="idm139907196770704">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Events after the reporting period (Details)<br></strong></div></th>
<th class="th" colspan="1">1 Months Ended</th>
</tr>
<tr><th class="th"><div>Feb. 16, 2023</div></th></tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="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="Show.showAR( this, 'defref_sbs_PublicationOfPreliminaryTechnicalNoteOfSabespsExtraordinaryTariffRevision', window );">Publication of the Preliminary Technical Note of SABESPs Extraordinary Tariff Revision</a></td>
<td class="text">Publication of the Preliminary Technical Note of SABESP&#8217;s Extraordinary Tariff Revision<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_MaturityDate', window );">Maturity date</a></td>
<td class="text">Dec. 22,  2022<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PublicConsultation', window );">Public Consultation</a></td>
<td class="text">Public Consultation<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_MaturityDate1', window );">Maturity date</a></td>
<td class="text">Dec. 22,  2022<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_MaturityDate2', window );">Maturity date</a></td>
<td class="text">Jan.  06,  2023<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PublicHearing', window );">Public Hearing</a></td>
<td class="text">Public Hearing<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_MaturityDate3', window );">Maturity date</a></td>
<td class="text">Jan.  05,  2023<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PublicationOfDetailedReport', window );">Detailed Report</a></td>
<td class="text">Publication of the Detailed Report<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_MaturityDate4', window );">Maturity date</a></td>
<td class="text">Mar.  06,  2023<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_PublicationOfTheFinalTechnicalNoteAndResolutionOfSABESPsExtraordinaryTariffRevision', window );">Extraordinary Tariff Revision</a></td>
<td class="text">Publication of the Final Technical Note and Resolution of SABESP&#8217;s Extraordinary Tariff Revision<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_sbs_MaturityDate5', window );">Maturity date</a></td>
<td class="text">Apr.  08,  2023<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_sbs_EventsAfterTheReportingPeriodAbstract">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">sbs_EventsAfterTheReportingPeriodAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>sbs_</td>
</tr>
<tr>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="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="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
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        <period>
            <instant>2022-12-31</instant>
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        <entity>
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        <entity>
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            <identifier scheme="http://www.sec.gov/CIK">0001170858</identifier>
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            <identifier scheme="http://www.sec.gov/CIK">0001170858</identifier>
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    <context id="AsOf2021-12-31_custom_LeasesRelatedToConcessionAgreementsAndProgramContractMember_custom_AccumulatedAmortizationsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001170858</identifier>
            <segment>
                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">sbs:LeasesRelatedToConcessionAgreementsAndProgramContractMember</xbrldi:explicitMember>
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        <entity>
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                <xbrldi:explicitMember dimension="ifrs-full:ClassesOfPropertyPlantAndEquipmentAxis">ifrs-full:VehiclesMember</xbrldi:explicitMember>
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        <period>
            <instant>2022-12-31</instant>
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        <entity>
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            <instant>2021-12-31</instant>
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        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001170858</identifier>
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            <instant>2022-12-31</instant>
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        <entity>
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        <entity>
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    <sbs:DisclosureOfOperationsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_801_ecustom--DisclosureOfOperationsExplanatory_zvDSz96jPvn3" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;b&gt;1&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_824_zRi10LPq5F5l"&gt;Operations&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Companhia de Saneamento B&#xe1;sico do Estado de S&#xe3;o
Paulo ("SABESP" or "Company") is a mixed-capital company headquartered in S&#xe3;o Paulo, at Rua Costa Carvalho,
300, CEP 05429-900, controlled by the State of S&#xe3;o Paulo. The Company is engaged in the provision of basic and environmental sanitation
services in the State of S&#xe3;o Paulo, as well as it supplies treated water and sewage services on a wholesale basis.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;In addition to providing basic sanitation services in
the State of S&#xe3;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, the Company operated water and
sewage services in 375 municipalities of the State of S&#xe3;o Paulo, 351 have already signed contracts, pursuant to Law 11,445/2007.
Most of these municipalities&#x2019; operations are based on 30-year concession, program and services contracts, except for the municipalities
of Guarulhos, Mau&#xe1;, Santo Andr&#xe9;, S&#xe3;o Bernardo do Campo, S&#xe3;o Jo&#xe3;o da Boa Vista and Tejup&#xe1;, which
have a 40-year term.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The table below shows a summary of the contractual situation
of the municipalities served:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfConcessionAgreementsTableTextBlock_pn3n3_zYAML2258MPi" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Operations (Details)"&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"&gt;&lt;span id="xdx_8BE_zDOITI4EdlZi" style="display: none"&gt;The table below shows a summary of the contractual situation of the municipalities served&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_493_20220101__20221231__custom--LocationOneAxis__custom--SaoPauloMember_zqRlry6kAGw5" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_490_20210101__20211231__custom--LocationOneAxis__custom--SaoPauloMember_zRHqHcavBp51" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
    &lt;td style="border: black 1pt solid; width: 70%; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 0.45pt; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/p&gt;
    &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: center"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 0.45pt; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/p&gt;
    &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;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; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--TotaMunicipalitiesThatHaveAlreadySignedContract_uMunicipalities_z4ta7xX3A06i" style="vertical-align: top; background-color: rgb(213,234,234)"&gt;
    &lt;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; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Total municipalities that have already signed contracts&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;351&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;342&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--BalanceIntangibleAndContractAsset_i_pn3n3" style="background-color: White"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Balance &#x2013; intangible and contract assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;45,292,307&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;42,260,091&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--PercentageOfIntangibleAndContractAsset_pip0_zyv4TZhWK8Bh" style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;Percentage of intangible and contract assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;94.49%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;93.80%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--RevenueFromSanitationServicesExcludingConstructionsRevenue_i_pn3n3" style="background-color: White"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;&#160;Revenue from sanitation services (excluding construction revenue)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;17,767,561&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;15,490,808&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--PercentageOfGrossRevenueFromTotalMunicipalities_pip0_zUjtfR6l4o2j" style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;95.37%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;95.01%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;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; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--MunicipalitiesWithContractsUnderNegotiations_uMunicipalities_ztjQTMuPMv4e" style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Municipalities with expired contracts:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;1&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;8&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--IntangibleAndContractAssetUnderNegotiations_zbxx58I6wwLk" style="background-color: White"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Balance &#x2013; intangible and contract assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;11,519&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;214,329&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--PercentageOfIntangibleAndContractsAssetsUnderNegotiation_pip0_zjru2vUXNqT2" style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;Percentage of intangible and contract assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;0.02%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;0.48%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--RevenueFromSanitationServicesExcludingConstructionRevenues_i_pn3n3" style="background-color: White"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;Revenue from sanitation services (excluding construction revenue)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;15,236&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;41,194&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation_pip0_z3wnjy10LoJe" style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;0.08%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;0.25%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;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; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--NumberOfMunicipalitieWithConcessionAgreements_uMunicipalities_zTqp3mvSQbI3" style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Municipalities with concession agreements due by 2030:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;23&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;25&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--IntangibleAndContractsAssetsRelatedConcessionAgreements_i_pn3n3" style="background-color: White"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Balance &#x2013; intangible and contract assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;1,072,138&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;1,127,920&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements_pip0_ztMEkUnzfZ21" style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Percentage of intangible and contract assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;2.24%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;2.50%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
 &lt;tr id="xdx_408_ecustom--GrossRevenueRelatedConcessionAgreements_i_pn3n3" style="background-color: White"&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: black 1pt solid; vertical-align: top; width: 70%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;&#160;Revenue from sanitation services (excluding construction revenue)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;711,452&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;653,408&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--PercentagesOfGrossRevenuesFromTotalMunicipalities_pip0_zhsKXZXAvimk" style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;3.82%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;4.01%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;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; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--MunicipalityOfSaoPauloAbstract_iB" style="vertical-align: top; background-color: rgb(213,234,234)"&gt;
    &lt;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; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;Municipality of S&#xe3;o Paulo:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--PercentageOfIntangibleAndContractAssets_pip0_zptkBy9ZEi4e" style="vertical-align: top; background-color: White"&gt;
    &lt;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; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;Percentage of intangible and contract assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;43.33%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;43.11%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue_pip0_zrgWV8QuP2Uc" style="vertical-align: top; background-color: rgb(213,234,234)"&gt;
    &lt;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; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;45.14%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;44.45%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;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; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
   &lt;/table&gt;

&lt;p id="xdx_8A5_zJssxHD4qMS" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company's shares have been listed in the &#x201c;Novo
Mercado&#x201d; (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 (&#x201c;ADRs&#x201d;) Level III, under the SBS code, since May 2002.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Since 2008, the Company has been setting up partnerships with
other companies, which resulted in the following companies: Sesamm, &#xc1;guas de Andradina, Saneaqua Mairinque, Aquapolo Ambiental,
&#xc1;guas de Castilho, Attend Ambiental, Paulista Geradora de Energia, Cantareira SP Energia, FOXX URE-BA Ambiental and Infranext Solu&#xe7;&#xf5;es
em Pavimenta&#xe7;&#xe3;o. Although SABESP has no majority interest in the capital stock of these companies, the shareholders&#x2019;
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.&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;b&gt;Economic instability worsened by COVID-19&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Regarding the effects of COVID-19, the Company
emphasizes the migration, in 2020, of the billed volume of the public, commercial, and industrial categories that have average tariffs
higher than the tariff charged from the residential category. However, since 2021, the billed volume has been resuming for these categories
with consequent recovery in the average tariff price.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Expenses with allowance for doubtful accounts
are still rising over the same period in 2021, due to the higher delinquency in 2022.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"&gt;&lt;b&gt;New Legal Sanitation Framework&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;On July 15, 2020, Federal Law 14,026/2020,
known as New Legal Framework for Basic Sanitation, was sanctioned. The new law expands competition in the sector by extinguishing program
contracts, encourages the region-wise provision of services to promote economies of scale, and provides for strengthening the service
regulation.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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. The new Law also granted the National Water Agency (ANA) with power to edit reference
rules to regulate sanitation services, aiming to standardize the operation of the regulatory agencies and minimize regulatory uncertainties,
thus creating a more stable and attractive environment for investments in the sector.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;On May 31, 2021, Federal Decree 10,710 was
published, regulating article 10-B of Law 11,445/2007, establishing the methodology for proving the economic and financial capacity of
public providers of drinking water supply and sewage services, to make it possible the compliance with the universalization goals by 2033.
Said Decree determined economic and financial evaluation metrics on service providers to prove their ability to make investments within
the intended deadlines and several conditions for current contracts to be considered regular. Any adjustments to them should be made by
March 31, 2022, in line with paragraph 1 of article 11-B of the New Legal Framework.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;According to the aforementioned Decree, as
of December 30, 2021, the Company presented a requirement to the S&#xe3;o Paulo State Utility Services Regulatory Agency (ARSESP) containing
documents that prove its capacity to maintain the provision of services in the operated area by meeting the goals of universal water and
sewage collection and treatment by 2033, defined by the New Legal Framework, attested and certified by independent auditor and certifying
body. As of March 28, 2022, ARSESP recognized the Company&#x2019;s economic-financial capacity, under the applicable legislation.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;In this new context, the Company understands
that it is important to highlight that i) it has 366 regular contracts that have already been adapted to the provisions of the New Legal
Framework, which ensure 99.5% of revenue; ii) it has access to public capital and the private capital market, due to its sound reputation,
favoring the maintenance and/or expansion of its operating base and compliance with the universalization of services within the deadline
established by the new law; and iii) it has high governance level.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Management expects that the funds raised with the gradual
recovery of the economic activities, the improved water security from the works carried out, the generation of operational cash, and credit
lines available for investments, will be sufficient to meet the Company&#x2019;s commitments and not compromise the necessary investments.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 9.5pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Approvals&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The financial statements were approved by Management
on April 25, 2023.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




</sbs:DisclosureOfOperationsExplanatory>
    <sbs:SummaryOfConcessionAgreementsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfConcessionAgreementsTableTextBlock_pn3n3_zYAML2258MPi" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Operations (Details)"&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"&gt;&lt;span id="xdx_8BE_zDOITI4EdlZi" style="display: none"&gt;The table below shows a summary of the contractual situation of the municipalities served&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_493_20220101__20221231__custom--LocationOneAxis__custom--SaoPauloMember_zqRlry6kAGw5" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_490_20210101__20211231__custom--LocationOneAxis__custom--SaoPauloMember_zRHqHcavBp51" style="vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
    &lt;td style="border: black 1pt solid; width: 70%; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 0.45pt; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/p&gt;
    &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: center"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 0.45pt; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/p&gt;
    &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: center"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;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; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--TotaMunicipalitiesThatHaveAlreadySignedContract_uMunicipalities_z4ta7xX3A06i" style="vertical-align: top; background-color: rgb(213,234,234)"&gt;
    &lt;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; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Total municipalities that have already signed contracts&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;351&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;342&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_ecustom--BalanceIntangibleAndContractAsset_i_pn3n3" style="background-color: White"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Balance &#x2013; intangible and contract assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;45,292,307&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;42,260,091&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--PercentageOfIntangibleAndContractAsset_pip0_zyv4TZhWK8Bh" style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;Percentage of intangible and contract assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;94.49%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;93.80%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--RevenueFromSanitationServicesExcludingConstructionsRevenue_i_pn3n3" style="background-color: White"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;&#160;Revenue from sanitation services (excluding construction revenue)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;17,767,561&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;15,490,808&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--PercentageOfGrossRevenueFromTotalMunicipalities_pip0_zUjtfR6l4o2j" style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;95.37%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;95.01%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;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; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--MunicipalitiesWithContractsUnderNegotiations_uMunicipalities_ztjQTMuPMv4e" style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Municipalities with expired contracts:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;1&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;8&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--IntangibleAndContractAssetUnderNegotiations_zbxx58I6wwLk" style="background-color: White"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Balance &#x2013; intangible and contract assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;11,519&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;214,329&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--PercentageOfIntangibleAndContractsAssetsUnderNegotiation_pip0_zjru2vUXNqT2" style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;Percentage of intangible and contract assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;0.02%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;0.48%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--RevenueFromSanitationServicesExcludingConstructionRevenues_i_pn3n3" style="background-color: White"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;Revenue from sanitation services (excluding construction revenue)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;15,236&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;41,194&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation_pip0_z3wnjy10LoJe" style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;0.08%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;0.25%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;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; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--NumberOfMunicipalitieWithConcessionAgreements_uMunicipalities_zTqp3mvSQbI3" style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Municipalities with concession agreements due by 2030:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;23&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;25&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--IntangibleAndContractsAssetsRelatedConcessionAgreements_i_pn3n3" style="background-color: White"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Balance &#x2013; intangible and contract assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;1,072,138&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;1,127,920&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements_pip0_ztMEkUnzfZ21" style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 7.1pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Percentage of intangible and contract assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;2.24%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;2.50%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
 &lt;tr id="xdx_408_ecustom--GrossRevenueRelatedConcessionAgreements_i_pn3n3" style="background-color: White"&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; border-left: black 1pt solid; vertical-align: top; width: 70%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;&#160;Revenue from sanitation services (excluding construction revenue)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;711,452&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: Black 1pt solid; border-bottom: Black 1pt solid; vertical-align: bottom; width: 15%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;653,408&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--PercentagesOfGrossRevenuesFromTotalMunicipalities_pip0_zhsKXZXAvimk" style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; vertical-align: top; padding-right: 5.4pt; padding-left: 5.4pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;3.82%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; vertical-align: bottom; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;4.01%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;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; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--MunicipalityOfSaoPauloAbstract_iB" style="vertical-align: top; background-color: rgb(213,234,234)"&gt;
    &lt;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; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;Municipality of S&#xe3;o Paulo:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--PercentageOfIntangibleAndContractAssets_pip0_zptkBy9ZEi4e" style="vertical-align: top; background-color: White"&gt;
    &lt;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; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;Percentage of intangible and contract assets&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;43.33%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;43.11%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue_pip0_zrgWV8QuP2Uc" style="vertical-align: top; background-color: rgb(213,234,234)"&gt;
    &lt;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; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&#160;&#160;&#160;&#160;Percentage of revenue from sanitation services (excluding construction revenue)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;45.14%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;44.45%&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;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; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: 5.4pt; padding-left: 21.3pt; text-align: justify; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
   &lt;/table&gt;

</sbs:SummaryOfConcessionAgreementsTableTextBlock>
    <sbs:TotaMunicipalitiesThatHaveAlreadySignedContract
      contextRef="From2022-01-012022-12-31_custom_SaoPauloMember"
      decimals="-3"
      unitRef="Municipalities">351000</sbs:TotaMunicipalitiesThatHaveAlreadySignedContract>
    <sbs:TotaMunicipalitiesThatHaveAlreadySignedContract
      contextRef="From2021-01-012021-12-31_custom_SaoPauloMember"
      decimals="-3"
      unitRef="Municipalities">342000</sbs:TotaMunicipalitiesThatHaveAlreadySignedContract>
    <sbs:BalanceIntangibleAndContractAsset
      contextRef="From2022-01-012022-12-31_custom_SaoPauloMember"
      decimals="-3"
      unitRef="BRL">45292307000</sbs:BalanceIntangibleAndContractAsset>
    <sbs:BalanceIntangibleAndContractAsset
      contextRef="From2021-01-012021-12-31_custom_SaoPauloMember"
      decimals="-3"
      unitRef="BRL">42260091000</sbs:BalanceIntangibleAndContractAsset>
    <sbs:PercentageOfIntangibleAndContractAsset
      contextRef="From2022-01-012022-12-31_custom_SaoPauloMember"
      decimals="INF"
      unitRef="Pure">0.9449</sbs:PercentageOfIntangibleAndContractAsset>
    <sbs:PercentageOfIntangibleAndContractAsset
      contextRef="From2021-01-012021-12-31_custom_SaoPauloMember"
      decimals="INF"
      unitRef="Pure">0.9380</sbs:PercentageOfIntangibleAndContractAsset>
    <sbs:RevenueFromSanitationServicesExcludingConstructionsRevenue
      contextRef="From2022-01-012022-12-31_custom_SaoPauloMember"
      decimals="-3"
      unitRef="BRL">17767561000</sbs:RevenueFromSanitationServicesExcludingConstructionsRevenue>
    <sbs:RevenueFromSanitationServicesExcludingConstructionsRevenue
      contextRef="From2021-01-012021-12-31_custom_SaoPauloMember"
      decimals="-3"
      unitRef="BRL">15490808000</sbs:RevenueFromSanitationServicesExcludingConstructionsRevenue>
    <sbs:PercentageOfGrossRevenueFromTotalMunicipalities
      contextRef="From2022-01-012022-12-31_custom_SaoPauloMember"
      decimals="INF"
      unitRef="Pure">0.9537</sbs:PercentageOfGrossRevenueFromTotalMunicipalities>
    <sbs:PercentageOfGrossRevenueFromTotalMunicipalities
      contextRef="From2021-01-012021-12-31_custom_SaoPauloMember"
      decimals="INF"
      unitRef="Pure">0.9501</sbs:PercentageOfGrossRevenueFromTotalMunicipalities>
    <sbs:MunicipalitiesWithContractsUnderNegotiations
      contextRef="From2022-01-012022-12-31_custom_SaoPauloMember"
      decimals="-3"
      unitRef="Municipalities">1000</sbs:MunicipalitiesWithContractsUnderNegotiations>
    <sbs:MunicipalitiesWithContractsUnderNegotiations
      contextRef="From2021-01-012021-12-31_custom_SaoPauloMember"
      decimals="-3"
      unitRef="Municipalities">8000</sbs:MunicipalitiesWithContractsUnderNegotiations>
    <sbs:IntangibleAndContractAssetUnderNegotiations
      contextRef="From2022-01-012022-12-31_custom_SaoPauloMember"
      decimals="-3"
      unitRef="BRL">11519000</sbs:IntangibleAndContractAssetUnderNegotiations>
    <sbs:IntangibleAndContractAssetUnderNegotiations
      contextRef="From2021-01-012021-12-31_custom_SaoPauloMember"
      decimals="-3"
      unitRef="BRL">214329000</sbs:IntangibleAndContractAssetUnderNegotiations>
    <sbs:PercentageOfIntangibleAndContractsAssetsUnderNegotiation
      contextRef="From2022-01-012022-12-31_custom_SaoPauloMember"
      decimals="INF"
      unitRef="Pure">0.0002</sbs:PercentageOfIntangibleAndContractsAssetsUnderNegotiation>
    <sbs:PercentageOfIntangibleAndContractsAssetsUnderNegotiation
      contextRef="From2021-01-012021-12-31_custom_SaoPauloMember"
      decimals="INF"
      unitRef="Pure">0.0048</sbs:PercentageOfIntangibleAndContractsAssetsUnderNegotiation>
    <sbs:RevenueFromSanitationServicesExcludingConstructionRevenues
      contextRef="From2022-01-012022-12-31_custom_SaoPauloMember"
      decimals="-3"
      unitRef="BRL">15236000</sbs:RevenueFromSanitationServicesExcludingConstructionRevenues>
    <sbs:RevenueFromSanitationServicesExcludingConstructionRevenues
      contextRef="From2021-01-012021-12-31_custom_SaoPauloMember"
      decimals="-3"
      unitRef="BRL">41194000</sbs:RevenueFromSanitationServicesExcludingConstructionRevenues>
    <sbs:PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation
      contextRef="From2022-01-012022-12-31_custom_SaoPauloMember"
      decimals="INF"
      unitRef="Pure">0.0008</sbs:PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation>
    <sbs:PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation
      contextRef="From2021-01-012021-12-31_custom_SaoPauloMember"
      decimals="INF"
      unitRef="Pure">0.0025</sbs:PercentageOfGrossRevenueFromMunicipalitiesUnderNegotiation>
    <sbs:NumberOfMunicipalitieWithConcessionAgreements
      contextRef="From2022-01-012022-12-31_custom_SaoPauloMember"
      decimals="-3"
      unitRef="Municipalities">23000</sbs:NumberOfMunicipalitieWithConcessionAgreements>
    <sbs:NumberOfMunicipalitieWithConcessionAgreements
      contextRef="From2021-01-012021-12-31_custom_SaoPauloMember"
      decimals="-3"
      unitRef="Municipalities">25000</sbs:NumberOfMunicipalitieWithConcessionAgreements>
    <sbs:IntangibleAndContractsAssetsRelatedConcessionAgreements
      contextRef="From2022-01-012022-12-31_custom_SaoPauloMember"
      decimals="-3"
      unitRef="BRL">1072138000</sbs:IntangibleAndContractsAssetsRelatedConcessionAgreements>
    <sbs:IntangibleAndContractsAssetsRelatedConcessionAgreements
      contextRef="From2021-01-012021-12-31_custom_SaoPauloMember"
      decimals="-3"
      unitRef="BRL">1127920000</sbs:IntangibleAndContractsAssetsRelatedConcessionAgreements>
    <sbs:PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements
      contextRef="From2022-01-012022-12-31_custom_SaoPauloMember"
      decimals="INF"
      unitRef="Pure">0.0224</sbs:PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements>
    <sbs:PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements
      contextRef="From2021-01-012021-12-31_custom_SaoPauloMember"
      decimals="INF"
      unitRef="Pure">0.0250</sbs:PercentageOfIntagibleAndContractAssetRelatedConcessionAgreements>
    <sbs:GrossRevenueRelatedConcessionAgreements
      contextRef="From2022-01-012022-12-31_custom_SaoPauloMember"
      decimals="-3"
      unitRef="BRL">711452000</sbs:GrossRevenueRelatedConcessionAgreements>
    <sbs:GrossRevenueRelatedConcessionAgreements
      contextRef="From2021-01-012021-12-31_custom_SaoPauloMember"
      decimals="-3"
      unitRef="BRL">653408000</sbs:GrossRevenueRelatedConcessionAgreements>
    <sbs:PercentagesOfGrossRevenuesFromTotalMunicipalities
      contextRef="From2022-01-012022-12-31_custom_SaoPauloMember"
      decimals="INF"
      unitRef="Pure">0.0382</sbs:PercentagesOfGrossRevenuesFromTotalMunicipalities>
    <sbs:PercentagesOfGrossRevenuesFromTotalMunicipalities
      contextRef="From2021-01-012021-12-31_custom_SaoPauloMember"
      decimals="INF"
      unitRef="Pure">0.0401</sbs:PercentagesOfGrossRevenuesFromTotalMunicipalities>
    <sbs:PercentageOfIntangibleAndContractAssets
      contextRef="From2022-01-012022-12-31_custom_SaoPauloMember"
      decimals="INF"
      unitRef="Pure">0.4333</sbs:PercentageOfIntangibleAndContractAssets>
    <sbs:PercentageOfIntangibleAndContractAssets
      contextRef="From2021-01-012021-12-31_custom_SaoPauloMember"
      decimals="INF"
      unitRef="Pure">0.4311</sbs:PercentageOfIntangibleAndContractAssets>
    <sbs:PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue
      contextRef="From2022-01-012022-12-31_custom_SaoPauloMember"
      decimals="INF"
      unitRef="Pure">0.4514</sbs:PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue>
    <sbs:PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue
      contextRef="From2021-01-012021-12-31_custom_SaoPauloMember"
      decimals="INF"
      unitRef="Pure">0.4445</sbs:PercentageOfRevenueFromSanitationServicesExcludingConstructionRevenue>
    <ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80F_eifrs-full--DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory_z2C8laxj5oic" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/105% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;b&gt;2&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_82D_zIXCorZnDdpd"&gt;Basis of preparation and presentation of the financial statements&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The financial statements of the Company have been prepared
in accordance with the International Financial Reporting Standards &#x2013; IFRS as issued by the International Accounting Standards Board
&#x2013; 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&#x2019;s Management in its administration.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The financial statements have been prepared under the
historical cost except for certain financial instruments measured at fair value when required by the standards.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;



&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory>
    <ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80B_eifrs-full--DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory_zDLVcK94PcF1" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3 &#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;span id="xdx_82E_zkgHyufLemqc"&gt;Summary
of Significant Accounting Policies&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The main accounting policies applied in the preparation of
these financial statements are defined below and have been applied consistently in all years presented.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_zHtojk9sNpX6" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.1 &lt;span id="xdx_869_zhN0BqC2lb96"&gt;Cash and cash equivalents&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#x2019;s
Management in a period lower than three months.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_zDFbT4YKyKJf" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.2 &lt;span id="xdx_86F_zp5BXCmlhddk"&gt;Financial assets and liabilities&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Financial Asset - Classification&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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, 2022 and 2021, the Company did not have financial assets classified
as fair value through other comprehensive income and fair value through profit or loss.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 10.8pt"/&gt;&lt;td style="width: 17.55pt"&gt;&lt;span style="font-family: Symbol; font-size: 9.5pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Amortized cost&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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, accounts receivable from related parties,
accounts receivable from related parties, other receivables, receivables from the Water and Basic Sanitation National Agency &#x2013;
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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Financial Liabilities - Classification&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#x2019;s
estimated life or, when appropriate, during a shorter period, for initial recognition of the net carrying amount.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Impairment of financial assets&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 7.1pt"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Trade receivables&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 12pt/120% Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Due to the charactheristics of the Company&#x2019;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&#x2019;s useful life.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The methodology to calculate the 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 significant correlation between them.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 7.1pt"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Deposit transactions and financial
investments measured at amortized cost&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;These deposits and financial investments are
subject to an insignificant risk of change in value.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zMZ1dfd6LG83" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.3 &lt;span id="xdx_866_zC2qtJVZwyA5"&gt;Operating income&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(a)&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Revenue from sanitation services&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(b)&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Construction revenue&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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 phase 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.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory_z7oGeSQCZ9U" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.4 &lt;span id="xdx_864_zkwksRGTEhTe"&gt;Trade receivables and allowance for doubtful accounts&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_zKwaUpsrKdlb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.5 &lt;span id="xdx_86B_zn3xie0E4Nc9"&gt;Inventories&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Inventories comprise supplies for consumption and maintenance
of the water and sewage systems are stated at the lower between the average cost of acquisition or net realizable value, and are classified
in current assets.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory_ziwtzTg3vLrh" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.6 &lt;span id="xdx_865_zkaZofbwedCa"&gt;Investment properties&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_847_ecustom--ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory1_zw71nxz1by8j" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.7 &lt;span id="xdx_86A_zvfMqK9S7uc7"&gt;Contract asset&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Contract Asset (works in progress) is the right to
consideration in exchange for goods or services transferred to the customers. As determined by IFRS 15 - Revenue from contract with customer,
assets related to the concession under construction, recorded under the scope of IFRIC 12 &#x2013; Service Concession Arrengements, should
be classified as contract asset during the construction period and transferred to the intangible assets only after the completion of the
works.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;A Contract Asset is recognized at fair value, including
the capitalization of labor, construction margin, interest, and other financial charges capitalized during the construction period of
qualifying assets, where applicable, based on the weighted average rate of borrowings in effect
on the capitalization date. A qualifying asset necessarily requires a substantial period, established by the Company as being higher than
12 months, to be ready for use, considering the completion period of the works, given that most of them take on average more than 12 months
to be completed, which corresponds to one fiscal year of the Company.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The infrastructure construction values are recognized
as revenue, at fair value, provided that they generate future economic benefits. The accounting policy to recognize construction revenue
is described in Note 3.3 (b).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zjIwHlpDiOMb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.8 &lt;span id="xdx_86E_zZkrkHqCIkwb"&gt;Property, plant and equipment&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Property, plant and equipment comprise mainly administrative
facilities not composing the assets subject to the concession agreements. Those assets are stated at acquisition or construction cost
less depreciation and impairment losses, as applicable. Where applicable, interest, other finance charges, and inflationary effects resulting
from financing effectively applied to construction in progress are recorded as the cost of the respective property, plant and equipment
for the qualifying assets. A qualifying asset necessarily requires a substantial period, established by the Company as being higher than
12 months, to be ready for use, considering the completion period of the works, given that most of them take on average more than 12 months
to be completed, which corresponds to one fiscal year of the Company.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The depreciation of property, plant, and equipment begins
when such an item becomes available for use, in its location, and under the necessary condition, when this asset becomes operational.
Depreciation is calculated using the straight-line method and the average rates are presented in Note 16 (a). Land is not depreciated.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The useful lives of assets are revised and adjusted,
where applicable, at the end of each year.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory_zjgnhcbcFuBg" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.9 &lt;span id="xdx_86E_zeZh8ASh8ml4"&gt;Intangible assets&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Intangible assets are those arising from concession contracts,
and the main costs are transferred from the Contract Asset, as described in Note 3.7.&lt;/p&gt;




&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The intangible has its amortization initiated when the
intangible assets are available for use in the location and necessary condition when this asset becomes operational. The amortization
reflects the period in which it is expected that the asset&#x2019;s future economic benefits are consumed by the Company, which may be
the final term of the concession or their useful life.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The amortization of the intangible assets ends when the
asset is fully consumed or it is disposed of, whatever occurs first.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Donations in assets, received from third parties and
governmental entities, to allow the Company to render water supply and sewage services are recorded in the Company&#x2019;s financial statements
at zero cost, since these assets are controlled by the concession grantor.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Financial resources received as donations for the construction
of infrastructure are recorded under &#x201c;Other operating income&#x201d;.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(a)&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Concession agreements/program contracts/service contracts&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company operates concession agreements including
the rendering of basic sanitation, environmental, water supply and sewage services signed with the granting authorities. The infrastructure
used by SABESP subject to service concession arrangements is considered to be controlled by the concession grantor when:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 28.35pt"&gt;(i)&lt;/td&gt;&lt;td style="text-align: justify"&gt;The granting authority controls or regulates what services the operator must provide with the infrastructure,
to whom it must provide them, and at what price; and&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify; text-indent: -28.35pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 28.35pt"&gt;(ii)&lt;/td&gt;&lt;td style="text-align: justify"&gt;The granting authority controls the infrastructure, i.e., retains the right to take back the infrastructure
at the end of the concession.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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) must pay SABESP for the services.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Intangible assets related to the concessions, are amortized
on a straight-line basis over the period of the contract, or the useful life of the underlying asset, whichever occurs first.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The details referring to amortization of intangible assets
are described in Note 15 (c).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(b)&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt; &lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Software license of use&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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 in profit or loss when incurred.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory_zLyKFlGUVPI3" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.10 &lt;span id="xdx_867_zVCXAuOJYJKk"&gt;Impairment of non-financial
assets&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory_zrK3cEhyyW0k" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.11 &lt;span id="xdx_86D_zIbjFyJj2mQ8"&gt;Trade payables and contractors&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;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.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForBorrowingsExplanatory_z7GOagpjFlXe" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.12 &lt;span id="xdx_86A_zIOEOxd9VWt3"&gt;Borrowings and financing&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The bonds issued by the Company are not convertible into
shares and are recorded similarly to borrowings.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_zY32jvZQFktl" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.13 &lt;span id="xdx_86C_zexakBh9mUR7"&gt;Borrowing costs&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Borrowing costs consist of interest rates and other charges
incurred by the Company and arise from borrowing and financing agreements, including exchange variation.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Costs attributable to the acquisition, construction,
or production of an asset, which, necessarily, requires a substantial time 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. The capitalization occurs during
the construction period of the asset, considering the weighted average rate of borrowings effective on the capitalization date.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company analyses foreign currency-denominated borrowings
or financing 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 they were contracted in the domestic market in similar lines of credit and loans.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_zM1wnNq9g1Z9" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.14 &lt;span id="xdx_867_zhDpxBIgk4wc"&gt;Salaries, payroll charges
and contributions&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Salaries, vacations, Christmas bonuses, profit sharing
and additional payments negotiated in collective labor agreements plus related charges and contributions are recorded on the accrual basis.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForProvisionsExplanatory_zWjYA3iIiRlc" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.15 &lt;span id="xdx_864_zUCsVEp5BZV7"&gt;Provisions, legal obligations,
escrow deposits and contingent assets&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;For financial statement presentation purposes, the provision
is stated net of escrow deposits, based on the legal offset right. &lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Escrow deposits not linked to the related obligations
are recorded in noncurrent assets and adjusted by the indexes defined by the competent authorities.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Contingent assets are not recognized in the statements
of financial position.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory_zR6UDlNPiudg" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.16 &lt;span id="xdx_864_zsBPP5c0m7nk"&gt;Environmental costs&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Costs related to ongoing environmental programs are expensed
in the income statement, when there is a taxable 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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zuP3s4sUgb81" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.17 &lt;span id="xdx_862_zyZrzCXSDpV4"&gt;Income taxes &#x2013; current
and deferred&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Income taxes expenses comprise current and deferred income
tax and social contributions.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Current taxes&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The provision for income tax and social contribution
is calculated based on the taxable profit for the year and the rates effective at the end of the year. &lt;span id="xdx_901_ecustom--DescriptionOfAccruedIncomeTax_c20220101__20221231" title="Description of accrued income tax"&gt;The income tax was accrued at rate
of 15%, plus 10% surtax on taxable income exceeding R$ 240&lt;/span&gt;. The social contribution was defined at rate &lt;span id="xdx_909_ecustom--SocialContributionAccruedRate_pip0_dp_c20220101__20221231_z4amt5hXzCsl" title="Social contribution accrued rate"&gt;9&lt;/span&gt;% 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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Deferred taxes&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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 are expected to be applied when the
related income tax and social contribution are realized.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_zfwYZi6ErJ6i" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.18 &lt;span id="xdx_86A_zxQCDYdE320a"&gt;Taxes on revenues&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Revenues from sanitation services are recognized on accrual
basis for PASEP (Programa de Forma&#xe7;&#xe3;o do Patrim&#xf4;nio do Servidor P&#xfa;blico) and Cofins (Contribui&#xe7;&#xe3;o
para o Financiamento da Seguridade Social), calculated at the rates of &lt;span id="xdx_908_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember_zU4ISw5pxePl" title="Sanitation services rate"&gt;1.65&lt;/span&gt;% and &lt;span id="xdx_90D_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ContribuicaoParaOFinanciamentodaSeguridadeSocialMember_z8PHYuZ3slLc" title="Sanitation services rate"&gt;7.60&lt;/span&gt;%, except for financial revenues that are calculated
at the rates of &lt;span id="xdx_905_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ProgramaDeFormacaoDoPatrimonioDoServidorPublico1Member_zli8ov5k2oke" title="Sanitation services rate"&gt;0.65&lt;/span&gt;% and &lt;span id="xdx_905_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ContribuicaoParaOFinanciamentodaSeguridadeSocial1Member_zA24sQIVPfS9" title="Sanitation services rate"&gt;4.00&lt;/span&gt;%, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The taxes related to PASEP and Cofins incident on amounts
invoiced to public entities are due when invoices are received.&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;These taxes are calculated by the non-cumulativeness regime
and presented net, as deductions from gross revenues. The lines over &#x201c;other operating income&#x201d; and &#x201c;financial revenues&#x201d;
are presented net of such taxes on the income statement.&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;In addition, revenues from sanitation services are also subject
to the Regulatory, Control and Oversight Fee (TRCF - Taxa de Regula&#xe7;&#xe3;o, Controle e Fiscaliza&#xe7;&#xe3;o), whose taxable
event is the performance of regulatory, control and monitoring activities by ARSESP, calculated at &lt;span id="xdx_903_ecustom--AnnualReveuneCalculatedRate_c20220101__20221231_pdd" title="Annual revenue calculated rate"&gt;0.50&lt;/span&gt;% of the annual revenue directly
generated by the service provided less taxes levied on the service.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 17.45pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p id="xdx_841_ecustom--DescriptionOfAccountingPolicyForPensionObligationsExplanatory_z37cZaRATM7j" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.19 &lt;span id="xdx_864_zgAc1ZtHyem2"&gt;Pension plan obligations&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Defined
benefit&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#x2019;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.&lt;/p&gt;




&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#x2019;s deficit or surplus.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(b) &#160;&#160;&#160;&#160;&#160;&#160;&#160;Defined
contribution&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory_zqeqUZeqmF33" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.20 &lt;span id="xdx_861_zm74iCfVplv8"&gt;Financial revenues and
expenses&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#x2019;s economic scenario.&lt;/p&gt;














&lt;p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zHnWCJUzV3ge" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.21 &lt;span id="xdx_865_zHYiK1WLPPB5"&gt;Leases&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Leases are recognized at the present value of the contractual
obligations, presented in assets as Right of Use (Note 15 (f)) and in liabilities as Leases (Note 17 (b)), except for short-term contracts
(12 months or less) and/or low value (below US$ 5 thousand &#x2013; R$ 26 thousand), which are recorded in the income statement recognized as an expense when
incurred.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_842_ecustom--DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory_zJ6w2vV2nnLa" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.22 &lt;span id="xdx_86F_zyVXt5xXYQTj"&gt;Other current and noncurrent
assets and liabilities&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForDividendsExplanatory_zUJZzizhThwh" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.23 &lt;span id="xdx_866_zX5QzTUQBUzj"&gt;Dividends and interest
on capital&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#x2019;
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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84A_ecustom--DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory_zMFMasZt61aa" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.24 &lt;span id="xdx_86A_zXkDxMUK2PJl"&gt;Present value adjustment&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForSegmentReportingExplanatory_zW3cTEueBQCl" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.25 &lt;span id="xdx_866_zz3AQHQhjyjb"&gt;Segment information&lt;/span&gt; &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Operating segments are determined in a manner consistent
with the internal reporting to the Company&#x2019;s chief operating decision maker (&#x201c;CODM&#x201d;), 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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company determined that it has one operating segment
which is sanitation services.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The accounting policies used to determine segment information
are the same as those used to prepare the Company&#x2019;s financial statements.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The measurement of the result per segment is the profit
from operations before other net operating expenses and equity accounting, which excludes construction costs and revenue.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The CODM analyzes asset and liabilitity information on
a consolidated basis. Consequently, the Company does not disclose segment information on assets and liabilities.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Substantially all noncurrent assets and revenue generated
from customers are located in the S&#xe3;o Paulo State. Consequently, financial information is not disclosed by geographic area.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 17.45pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zf40OpX4l8Al" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.26 &lt;span id="xdx_866_zOMeSOldoz7k"&gt;Translation into foreign
currency&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Functional
and reporting currency&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Foreign
currency translation&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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 3.13.&lt;/p&gt;




</ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents_zHtojk9sNpX6" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.1 &lt;span id="xdx_869_zhN0BqC2lb96"&gt;Cash and cash equivalents&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#x2019;s
Management in a period lower than three months.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents>
    <ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory_zDFbT4YKyKJf" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.2 &lt;span id="xdx_86F_zp5BXCmlhddk"&gt;Financial assets and liabilities&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Financial Asset - Classification&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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, 2022 and 2021, the Company did not have financial assets classified
as fair value through other comprehensive income and fair value through profit or loss.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 10.8pt"/&gt;&lt;td style="width: 17.55pt"&gt;&lt;span style="font-family: Symbol; font-size: 9.5pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Amortized cost&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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, accounts receivable from related parties,
accounts receivable from related parties, other receivables, receivables from the Water and Basic Sanitation National Agency &#x2013;
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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Financial Liabilities - Classification&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#x2019;s
estimated life or, when appropriate, during a shorter period, for initial recognition of the net carrying amount.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Impairment of financial assets&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10.5pt/120% Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 7.1pt"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Trade receivables&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 12pt/120% Times New Roman, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Due to the charactheristics of the Company&#x2019;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&#x2019;s useful life.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The methodology to calculate the 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 significant correlation between them.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 7.1pt"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Deposit transactions and financial
investments measured at amortized cost&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 7.1pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;These deposits and financial investments are
subject to an insignificant risk of change in value.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForRecognitionOfRevenue_zMZ1dfd6LG83" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.3 &lt;span id="xdx_866_zC2qtJVZwyA5"&gt;Operating income&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(a)&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Revenue from sanitation services&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(b)&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Construction revenue&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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 phase 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.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue>
    <ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_843_eifrs-full--DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory_z7oGeSQCZ9U" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.4 &lt;span id="xdx_864_zkwksRGTEhTe"&gt;Trade receivables and allowance for doubtful accounts&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_845_eifrs-full--DescriptionOfAccountingPolicyForMeasuringInventories_zKwaUpsrKdlb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.5 &lt;span id="xdx_86B_zn3xie0E4Nc9"&gt;Inventories&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Inventories comprise supplies for consumption and maintenance
of the water and sewage systems are stated at the lower between the average cost of acquisition or net realizable value, and are classified
in current assets.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories>
    <ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory_ziwtzTg3vLrh" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.6 &lt;span id="xdx_865_zkaZofbwedCa"&gt;Investment properties&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory>
    <sbs:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory1 contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_847_ecustom--ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory1_zw71nxz1by8j" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.7 &lt;span id="xdx_86A_zvfMqK9S7uc7"&gt;Contract asset&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Contract Asset (works in progress) is the right to
consideration in exchange for goods or services transferred to the customers. As determined by IFRS 15 - Revenue from contract with customer,
assets related to the concession under construction, recorded under the scope of IFRIC 12 &#x2013; Service Concession Arrengements, should
be classified as contract asset during the construction period and transferred to the intangible assets only after the completion of the
works.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;A Contract Asset is recognized at fair value, including
the capitalization of labor, construction margin, interest, and other financial charges capitalized during the construction period of
qualifying assets, where applicable, based on the weighted average rate of borrowings in effect
on the capitalization date. A qualifying asset necessarily requires a substantial period, established by the Company as being higher than
12 months, to be ready for use, considering the completion period of the works, given that most of them take on average more than 12 months
to be completed, which corresponds to one fiscal year of the Company.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The infrastructure construction values are recognized
as revenue, at fair value, provided that they generate future economic benefits. The accounting policy to recognize construction revenue
is described in Note 3.3 (b).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</sbs:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory1>
    <ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory_zjIwHlpDiOMb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.8 &lt;span id="xdx_86E_zZkrkHqCIkwb"&gt;Property, plant and equipment&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Property, plant and equipment comprise mainly administrative
facilities not composing the assets subject to the concession agreements. Those assets are stated at acquisition or construction cost
less depreciation and impairment losses, as applicable. Where applicable, interest, other finance charges, and inflationary effects resulting
from financing effectively applied to construction in progress are recorded as the cost of the respective property, plant and equipment
for the qualifying assets. A qualifying asset necessarily requires a substantial period, established by the Company as being higher than
12 months, to be ready for use, considering the completion period of the works, given that most of them take on average more than 12 months
to be completed, which corresponds to one fiscal year of the Company.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The depreciation of property, plant, and equipment begins
when such an item becomes available for use, in its location, and under the necessary condition, when this asset becomes operational.
Depreciation is calculated using the straight-line method and the average rates are presented in Note 16 (a). Land is not depreciated.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The useful lives of assets are revised and adjusted,
where applicable, at the end of each year.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory_zjgnhcbcFuBg" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.9 &lt;span id="xdx_86E_zeZh8ASh8ml4"&gt;Intangible assets&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Intangible assets are those arising from concession contracts,
and the main costs are transferred from the Contract Asset, as described in Note 3.7.&lt;/p&gt;




&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The intangible has its amortization initiated when the
intangible assets are available for use in the location and necessary condition when this asset becomes operational. The amortization
reflects the period in which it is expected that the asset&#x2019;s future economic benefits are consumed by the Company, which may be
the final term of the concession or their useful life.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The amortization of the intangible assets ends when the
asset is fully consumed or it is disposed of, whatever occurs first.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Donations in assets, received from third parties and
governmental entities, to allow the Company to render water supply and sewage services are recorded in the Company&#x2019;s financial statements
at zero cost, since these assets are controlled by the concession grantor.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Financial resources received as donations for the construction
of infrastructure are recorded under &#x201c;Other operating income&#x201d;.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(a)&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Concession agreements/program contracts/service contracts&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company operates concession agreements including
the rendering of basic sanitation, environmental, water supply and sewage services signed with the granting authorities. The infrastructure
used by SABESP subject to service concession arrangements is considered to be controlled by the concession grantor when:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 28.35pt"&gt;(i)&lt;/td&gt;&lt;td style="text-align: justify"&gt;The granting authority controls or regulates what services the operator must provide with the infrastructure,
to whom it must provide them, and at what price; and&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify; text-indent: -28.35pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 28.35pt"&gt;(ii)&lt;/td&gt;&lt;td style="text-align: justify"&gt;The granting authority controls the infrastructure, i.e., retains the right to take back the infrastructure
at the end of the concession.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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) must pay SABESP for the services.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Intangible assets related to the concessions, are amortized
on a straight-line basis over the period of the contract, or the useful life of the underlying asset, whichever occurs first.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The details referring to amortization of intangible assets
are described in Note 15 (c).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(b)&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt; &lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Software license of use&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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 in profit or loss when incurred.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForServiceConcessionArrangementsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_841_eifrs-full--DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory_zLyKFlGUVPI3" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.10 &lt;span id="xdx_867_zVCXAuOJYJKk"&gt;Impairment of non-financial
assets&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory_zrK3cEhyyW0k" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.11 &lt;span id="xdx_86D_zIbjFyJj2mQ8"&gt;Trade payables and contractors&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;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.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_84D_eifrs-full--DescriptionOfAccountingPolicyForBorrowingsExplanatory_z7GOagpjFlXe" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.12 &lt;span id="xdx_86A_zIOEOxd9VWt3"&gt;Borrowings and financing&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The bonds issued by the Company are not convertible into
shares and are recorded similarly to borrowings.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForBorrowingCostsExplanatory_zY32jvZQFktl" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.13 &lt;span id="xdx_86C_zexakBh9mUR7"&gt;Borrowing costs&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Borrowing costs consist of interest rates and other charges
incurred by the Company and arise from borrowing and financing agreements, including exchange variation.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Costs attributable to the acquisition, construction,
or production of an asset, which, necessarily, requires a substantial time 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. The capitalization occurs during
the construction period of the asset, considering the weighted average rate of borrowings effective on the capitalization date.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company analyses foreign currency-denominated borrowings
or financing 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 they were contracted in the domestic market in similar lines of credit and loans.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_848_eifrs-full--DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory_zM1wnNq9g1Z9" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.14 &lt;span id="xdx_867_zhDpxBIgk4wc"&gt;Salaries, payroll charges
and contributions&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Salaries, vacations, Christmas bonuses, profit sharing
and additional payments negotiated in collective labor agreements plus related charges and contributions are recorded on the accrual basis.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_849_eifrs-full--DescriptionOfAccountingPolicyForProvisionsExplanatory_zWjYA3iIiRlc" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.15 &lt;span id="xdx_864_zUCsVEp5BZV7"&gt;Provisions, legal obligations,
escrow deposits and contingent assets&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;For financial statement presentation purposes, the provision
is stated net of escrow deposits, based on the legal offset right. &lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Escrow deposits not linked to the related obligations
are recorded in noncurrent assets and adjusted by the indexes defined by the competent authorities.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Contingent assets are not recognized in the statements
of financial position.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory_zR6UDlNPiudg" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.16 &lt;span id="xdx_864_zsBPP5c0m7nk"&gt;Environmental costs&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Costs related to ongoing environmental programs are expensed
in the income statement, when there is a taxable 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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForEnvironmentRelatedExpenseExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_842_eifrs-full--DescriptionOfAccountingPolicyForIncomeTaxExplanatory_zuP3s4sUgb81" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.17 &lt;span id="xdx_862_zyZrzCXSDpV4"&gt;Income taxes &#x2013; current
and deferred&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Income taxes expenses comprise current and deferred income
tax and social contributions.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Current taxes&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The provision for income tax and social contribution
is calculated based on the taxable profit for the year and the rates effective at the end of the year. &lt;span id="xdx_901_ecustom--DescriptionOfAccruedIncomeTax_c20220101__20221231" title="Description of accrued income tax"&gt;The income tax was accrued at rate
of 15%, plus 10% surtax on taxable income exceeding R$ 240&lt;/span&gt;. The social contribution was defined at rate &lt;span id="xdx_909_ecustom--SocialContributionAccruedRate_pip0_dp_c20220101__20221231_z4amt5hXzCsl" title="Social contribution accrued rate"&gt;9&lt;/span&gt;% 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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Deferred taxes&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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 are expected to be applied when the
related income tax and social contribution are realized.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory>
    <sbs:DescriptionOfAccruedIncomeTax contextRef="From2022-01-01to2022-12-31">The income tax was accrued at rate
of 15%, plus 10% surtax on taxable income exceeding R$ 240</sbs:DescriptionOfAccruedIncomeTax>
    <sbs:SocialContributionAccruedRate
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="Pure">0.09</sbs:SocialContributionAccruedRate>
    <ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_84F_eifrs-full--DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory_zfwYZi6ErJ6i" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.18 &lt;span id="xdx_86A_zxQCDYdE320a"&gt;Taxes on revenues&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Revenues from sanitation services are recognized on accrual
basis for PASEP (Programa de Forma&#xe7;&#xe3;o do Patrim&#xf4;nio do Servidor P&#xfa;blico) and Cofins (Contribui&#xe7;&#xe3;o
para o Financiamento da Seguridade Social), calculated at the rates of &lt;span id="xdx_908_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember_zU4ISw5pxePl" title="Sanitation services rate"&gt;1.65&lt;/span&gt;% and &lt;span id="xdx_90D_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ContribuicaoParaOFinanciamentodaSeguridadeSocialMember_z8PHYuZ3slLc" title="Sanitation services rate"&gt;7.60&lt;/span&gt;%, except for financial revenues that are calculated
at the rates of &lt;span id="xdx_905_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ProgramaDeFormacaoDoPatrimonioDoServidorPublico1Member_zli8ov5k2oke" title="Sanitation services rate"&gt;0.65&lt;/span&gt;% and &lt;span id="xdx_905_ecustom--SanitationServicesRate_pip0_dp_c20220101__20221231__custom--LegalEntityOneAxis__custom--ContribuicaoParaOFinanciamentodaSeguridadeSocial1Member_zA24sQIVPfS9" title="Sanitation services rate"&gt;4.00&lt;/span&gt;%, respectively.&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The taxes related to PASEP and Cofins incident on amounts
invoiced to public entities are due when invoices are received.&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;These taxes are calculated by the non-cumulativeness regime
and presented net, as deductions from gross revenues. The lines over &#x201c;other operating income&#x201d; and &#x201c;financial revenues&#x201d;
are presented net of such taxes on the income statement.&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;In addition, revenues from sanitation services are also subject
to the Regulatory, Control and Oversight Fee (TRCF - Taxa de Regula&#xe7;&#xe3;o, Controle e Fiscaliza&#xe7;&#xe3;o), whose taxable
event is the performance of regulatory, control and monitoring activities by ARSESP, calculated at &lt;span id="xdx_903_ecustom--AnnualReveuneCalculatedRate_c20220101__20221231_pdd" title="Annual revenue calculated rate"&gt;0.50&lt;/span&gt;% of the annual revenue directly
generated by the service provided less taxes levied on the service.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 17.45pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForTaxesOtherThanIncomeTaxExplanatory>
    <sbs:SanitationServicesRate
      contextRef="From2022-01-012022-12-31_custom_ProgramaDeFormacaoDoPatrimonioDoServidorPublicoMember"
      decimals="INF"
      unitRef="Pure">0.0165</sbs:SanitationServicesRate>
    <sbs:SanitationServicesRate
      contextRef="From2022-01-012022-12-31_custom_ContribuicaoParaOFinanciamentodaSeguridadeSocialMember"
      decimals="INF"
      unitRef="Pure">0.0760</sbs:SanitationServicesRate>
    <sbs:SanitationServicesRate
      contextRef="From2022-01-012022-12-31_custom_ProgramaDeFormacaoDoPatrimonioDoServidorPublico1Member"
      decimals="INF"
      unitRef="Pure">0.0065</sbs:SanitationServicesRate>
    <sbs:SanitationServicesRate
      contextRef="From2022-01-012022-12-31_custom_ContribuicaoParaOFinanciamentodaSeguridadeSocial1Member"
      decimals="INF"
      unitRef="Pure">0.0400</sbs:SanitationServicesRate>
    <sbs:AnnualReveuneCalculatedRate
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="Pure">0.50</sbs:AnnualReveuneCalculatedRate>
    <sbs:DescriptionOfAccountingPolicyForPensionObligationsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_841_ecustom--DescriptionOfAccountingPolicyForPensionObligationsExplanatory_z37cZaRATM7j" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.19 &lt;span id="xdx_864_zgAc1ZtHyem2"&gt;Pension plan obligations&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Defined
benefit&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#x2019;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.&lt;/p&gt;




&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#x2019;s deficit or surplus.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(b) &#160;&#160;&#160;&#160;&#160;&#160;&#160;Defined
contribution&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</sbs:DescriptionOfAccountingPolicyForPensionObligationsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory_zqeqUZeqmF33" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.20 &lt;span id="xdx_861_zm74iCfVplv8"&gt;Financial revenues and
expenses&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#x2019;s economic scenario.&lt;/p&gt;














</ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_840_eifrs-full--DescriptionOfAccountingPolicyForLeasesExplanatory_zHnWCJUzV3ge" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.21 &lt;span id="xdx_865_zHYiK1WLPPB5"&gt;Leases&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Leases are recognized at the present value of the contractual
obligations, presented in assets as Right of Use (Note 15 (f)) and in liabilities as Leases (Note 17 (b)), except for short-term contracts
(12 months or less) and/or low value (below US$ 5 thousand &#x2013; R$ 26 thousand), which are recorded in the income statement recognized as an expense when
incurred.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory>
    <sbs:DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_842_ecustom--DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory_zJ6w2vV2nnLa" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.22 &lt;span id="xdx_86F_zyVXt5xXYQTj"&gt;Other current and noncurrent
assets and liabilities&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</sbs:DescriptionOfAccountingPolicyForOtherCurrentAndNoncurrentAssetsAndLiabilitiesExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_846_eifrs-full--DescriptionOfAccountingPolicyForDividendsExplanatory_zUJZzizhThwh" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.23 &lt;span id="xdx_866_zX5QzTUQBUzj"&gt;Dividends and interest
on capital&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#x2019;
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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory>
    <sbs:DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_84A_ecustom--DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory_zMFMasZt61aa" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.24 &lt;span id="xdx_86A_zXkDxMUK2PJl"&gt;Present value adjustment&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</sbs:DescriptionOfAccountingPolicyForPresentValueAdjustmentExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_844_eifrs-full--DescriptionOfAccountingPolicyForSegmentReportingExplanatory_zW3cTEueBQCl" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.25 &lt;span id="xdx_866_zz3AQHQhjyjb"&gt;Segment information&lt;/span&gt; &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Operating segments are determined in a manner consistent
with the internal reporting to the Company&#x2019;s chief operating decision maker (&#x201c;CODM&#x201d;), 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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company determined that it has one operating segment
which is sanitation services.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The accounting policies used to determine segment information
are the same as those used to prepare the Company&#x2019;s financial statements.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The measurement of the result per segment is the profit
from operations before other net operating expenses and equity accounting, which excludes construction costs and revenue.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The CODM analyzes asset and liabilitity information on
a consolidated basis. Consequently, the Company does not disclose segment information on assets and liabilities.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Substantially all noncurrent assets and revenue generated
from customers are located in the S&#xe3;o Paulo State. Consequently, financial information is not disclosed by geographic area.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 17.45pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory>
    <ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_84B_eifrs-full--DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory_zf40OpX4l8Al" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;3.26 &lt;span id="xdx_866_zOMeSOldoz7k"&gt;Translation into foreign
currency&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Functional
and reporting currency&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Foreign
currency translation&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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 3.13.&lt;/p&gt;




</ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory>
    <ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_809_eifrs-full--DescriptionOfInitialApplicationOfStandardsOrInterpretations_zKwK0Bd2DCEk" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;b&gt;4&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_820_zZAP2sKaKp5g"&gt;Changes in accounting practices and disclosures&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;b&gt;4.1&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;New standards, amendments and interpretations effective for periods beginning on or after January 1,
2022&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The amendments to IFRS 3 &#x2013; Reference to the Conceptual
Framework; IAS 16 &#x2013; Proceeds Before Intended Use; IAS 37 &#x2013; Onerous Contracts &#x2013; Cost of Fulfilling a Contract and annual
improvements to the IFRSs: Cycle 2018-2020: IFRS 1 &#x2013; First-Time Adoption of International Financial Reporting Standards, IFRS 9
&#x2013; Financial Instruments, IFRS 16 &#x2013; Leases and IAS 41 &#x2013; Biological Asset and Agriculture, did not impact the disclosures
or amounts recognized in the annual financial statements.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;b&gt;4.2&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;New standards, amendments and interpretations to existing standards that are not yet effective&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: 0pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_eifrs-full--DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations_zFLz5ztSNIJe" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Changes in accounting practices and disclosures (Details)"&gt;
&lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; width: 21%"&gt;&lt;span&gt;&lt;span id="xdx_8B6_z3guMjxnVjxe" style="display: none"&gt;Recognized financial statements&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; width: 51%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-bottom: 6pt; padding-left: 2.85pt; line-height: 110%; width: 28%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0"&gt;&lt;b&gt;Standard&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 51%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0"&gt;&lt;b&gt;Description&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 28%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0"&gt;&lt;b&gt;Impact&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-bottom: 6pt; padding-left: 2.85pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;&lt;span id="xdx_90A_eifrs-full--TitleOfInitiallyAppliedIFRS_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--IFRS1Member_zennXWxMDC8e" title="Standard"&gt;IFRS 17 &#x2013; Insurance Contracts&lt;/span&gt;&lt;sup&gt;2&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_983_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--IFRS1Member_zCeqbXdUiXq1" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Description"&gt;Establishes
the principles for the recognition, measurement, presentation and disclosure of insurance contracts.&lt;br/&gt;
IFRS 17 will supersede IFRS 4 Insurance
Contracts.&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--IFRS1Member_zjxtQFREheL6" style="padding-right: 2.85pt; padding-bottom: 6pt; padding-left: 2.85pt; line-height: 110%" title="Impact"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;The Company does not expect effects from adopting this standard. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"&gt;&lt;span id="xdx_90C_eifrs-full--TitleOfInitiallyAppliedIFRS_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIFRS10IAS28AndMember" title="Standard"&gt;Amendments to IFRS 10 - Consolidated Statements and IAS 28 &#x2013;
    Sale or Contribution of Assets between an Investor and its Associate or Joint Venture&lt;/span&gt;&lt;sup&gt;3&lt;/sup&gt;&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_989_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIFRS10IAS28AndMember" style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt" title="Description"&gt;Clarify situations that involve the sale or contribution of assets
    between an investor and its associate or joint venture.&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt"&gt;&#160;&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIFRS10IAS28AndMember" style="padding-right: 2.85pt; padding-bottom: 6pt; padding-left: 2.85pt; line-height: 110%" title="Impact"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;The Company is assessing the impacts and effects of the amendments; however, it does not expect any effects from the amendments.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding: 1pt 2.85pt; width: 21%; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;&lt;span id="xdx_900_eifrs-full--TitleOfInitiallyAppliedIFRS_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASMember" title="Standard"&gt;Amendments to IAS 1 &#x2013; Classification of Liabilities as Current or Non-Current&lt;/span&gt;&lt;sup&gt;2&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 51%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_980_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASMember_z65XiWWSi3F3" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Description"&gt;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.&lt;/p&gt;
    &lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 1pt 2.85pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 28%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98B_eifrs-full--DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASMember_z6T3Njcg0DDa" style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt" title="Impact"&gt;The Company does not expect any impacts from this standard.&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"&gt;&lt;span id="xdx_905_eifrs-full--TitleOfInitiallyAppliedIFRS_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightheenMember"&gt;Amendments
    to IAS 1 &#x2013; Presentation of Financial Statements&lt;sup&gt;1&lt;/sup&gt; and IFRS Practice Statement 2 &#x2013; Making Materiality Judgments
    &#x2013; Disclosure of Accounting Policies&lt;/span&gt;&lt;sup&gt;3&lt;/sup&gt;&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_981_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightheenMember" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Description"&gt;The
amendments modify the requirements contained in IAS 1 regarding the disclosure of accounting policies. The amendments replace all the
examples of the term &#x201c;significant accounting policies&#x201d; with &#x201c;information of material accounting policies&#x201d;. Accounting
policy information is material if, when considered together with other information included in an entity&#x2019;s financial statements,
could reasonably influence decisions that the main users make based on the financial statements. The supporting paragraphs have also
been amended to clarify that accounting policy information related to transactions, other events, or conditions that are not material
is, therefore, irrelevant and does not need to be disclosed.&lt;br/&gt;
The Board has also prepared guidance and examples to explain and demonstrate
the application of the &#x201c;four-step materiality process&#x201d; described in IFRS Practice Statement 2.&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_986_eifrs-full--DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightheenMember" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Impact"&gt;The Company does not expect any impacts from these changes.&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
  &lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding: 1pt 2.85pt; width: 21%; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;&lt;span id="xdx_90A_eifrs-full--TitleOfInitiallyAppliedIFRS_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightMember" title="Standard"&gt;Amendments to IAS 8 - Accounting Policies, Changes in Estimates, and Errors&#x2014;Definition of Accounting Estimates&lt;/span&gt;&lt;sup&gt;1&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 51%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_986_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightMember_zBWNtKR9Yus1" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Description"&gt;The
amendment supersede the definition of changes in the accounting estimates with the definition of accounting estimates. According to the
new definition, accounting estimates are &#x201c;monetary amounts in the financial statements subject to measure uncertainty&#x201d;.&lt;br/&gt;
The
definition of change in accounting estimates has been deleted, however, the Board maintained the concept of changes in accounting estimates
in the Standard with the following clarifications:&lt;br/&gt;
&#x2022; A change in an accounting estimate that results from new information or new
events does not mean an error correction;&lt;br/&gt;
&#x2022; The effects of the change in data or measurement technique used to create an accounting
estimate correspond to changes in accounting estimates if they do not result from the correction of prior period errors.&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 28%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98C_eifrs-full--DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightMember_z596x0VQIicg" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Impact"&gt;The Company does not expect effects from these amendments.&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"&gt;&lt;span id="xdx_904_eifrs-full--TitleOfInitiallyAppliedIFRS_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASTwelveMember" title="Standard"&gt;Amendments to IAS 12 &#x2013; Income Taxes &#x2013; Deferred Tax Related
    to Assets and Liabilities Arising from a Single Transaction (&#x201c;single transaction&#x201d;)&lt;/span&gt; &lt;sup&gt;1&lt;/sup&gt;&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASTwelveMember" style="padding: 1pt 2.85pt; line-height: 110%" title="Description"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;The amendments introduce an additional exception to the exemption of first-time recognition. According to the amendments, an entity does not apply the exemption of first-time recognition for transactions resulting in equal taxable and deductible temporary differences.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98B_eifrs-full--DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASTwelveMember" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Impact"&gt;The Company does not expect effects from these amendments.&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 141.75pt; text-align: justify; text-indent: -141.75pt"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;1 Effective for annual periods beginning on or after
January 1, 2023.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;2 The effective date of the amendments has not yet been
defined by IASB.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;3 The amendments to IFRS Practice Statement 2 do not
have an effective date or transition requirements.&lt;/p&gt;

&lt;p id="xdx_8A5_zAC5M21S7fz" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




</ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations>
    <ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_eifrs-full--DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations_zFLz5ztSNIJe" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Changes in accounting practices and disclosures (Details)"&gt;
&lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; width: 21%"&gt;&lt;span&gt;&lt;span id="xdx_8B6_z3guMjxnVjxe" style="display: none"&gt;Recognized financial statements&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; width: 51%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-bottom: 6pt; padding-left: 2.85pt; line-height: 110%; width: 28%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0"&gt;&lt;b&gt;Standard&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 51%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0"&gt;&lt;b&gt;Description&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 28%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 10pt Georgia, Times, Serif; margin: 0"&gt;&lt;b&gt;Impact&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-bottom: 6pt; padding-left: 2.85pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;&lt;span id="xdx_90A_eifrs-full--TitleOfInitiallyAppliedIFRS_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--IFRS1Member_zennXWxMDC8e" title="Standard"&gt;IFRS 17 &#x2013; Insurance Contracts&lt;/span&gt;&lt;sup&gt;2&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_983_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--IFRS1Member_zCeqbXdUiXq1" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Description"&gt;Establishes
the principles for the recognition, measurement, presentation and disclosure of insurance contracts.&lt;br/&gt;
IFRS 17 will supersede IFRS 4 Insurance
Contracts.&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--IFRS1Member_zjxtQFREheL6" style="padding-right: 2.85pt; padding-bottom: 6pt; padding-left: 2.85pt; line-height: 110%" title="Impact"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;The Company does not expect effects from adopting this standard. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"&gt;&lt;span id="xdx_90C_eifrs-full--TitleOfInitiallyAppliedIFRS_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIFRS10IAS28AndMember" title="Standard"&gt;Amendments to IFRS 10 - Consolidated Statements and IAS 28 &#x2013;
    Sale or Contribution of Assets between an Investor and its Associate or Joint Venture&lt;/span&gt;&lt;sup&gt;3&lt;/sup&gt;&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_989_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIFRS10IAS28AndMember" style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt" title="Description"&gt;Clarify situations that involve the sale or contribution of assets
    between an investor and its associate or joint venture.&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt"&gt;&#160;&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIFRS10IAS28AndMember" style="padding-right: 2.85pt; padding-bottom: 6pt; padding-left: 2.85pt; line-height: 110%" title="Impact"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;The Company is assessing the impacts and effects of the amendments; however, it does not expect any effects from the amendments.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding: 1pt 2.85pt; width: 21%; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;&lt;span id="xdx_900_eifrs-full--TitleOfInitiallyAppliedIFRS_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASMember" title="Standard"&gt;Amendments to IAS 1 &#x2013; Classification of Liabilities as Current or Non-Current&lt;/span&gt;&lt;sup&gt;2&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 51%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_980_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASMember_z65XiWWSi3F3" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Description"&gt;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.&lt;/p&gt;
    &lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 1pt 2.85pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 28%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98B_eifrs-full--DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASMember_z6T3Njcg0DDa" style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt" title="Impact"&gt;The Company does not expect any impacts from this standard.&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"&gt;&lt;span id="xdx_905_eifrs-full--TitleOfInitiallyAppliedIFRS_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightheenMember"&gt;Amendments
    to IAS 1 &#x2013; Presentation of Financial Statements&lt;sup&gt;1&lt;/sup&gt; and IFRS Practice Statement 2 &#x2013; Making Materiality Judgments
    &#x2013; Disclosure of Accounting Policies&lt;/span&gt;&lt;sup&gt;3&lt;/sup&gt;&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_981_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightheenMember" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Description"&gt;The
amendments modify the requirements contained in IAS 1 regarding the disclosure of accounting policies. The amendments replace all the
examples of the term &#x201c;significant accounting policies&#x201d; with &#x201c;information of material accounting policies&#x201d;. Accounting
policy information is material if, when considered together with other information included in an entity&#x2019;s financial statements,
could reasonably influence decisions that the main users make based on the financial statements. The supporting paragraphs have also
been amended to clarify that accounting policy information related to transactions, other events, or conditions that are not material
is, therefore, irrelevant and does not need to be disclosed.&lt;br/&gt;
The Board has also prepared guidance and examples to explain and demonstrate
the application of the &#x201c;four-step materiality process&#x201d; described in IFRS Practice Statement 2.&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_986_eifrs-full--DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightheenMember" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Impact"&gt;The Company does not expect any impacts from these changes.&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 2.85pt 6pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
  &lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: top; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding: 1pt 2.85pt; width: 21%; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;&lt;span id="xdx_90A_eifrs-full--TitleOfInitiallyAppliedIFRS_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightMember" title="Standard"&gt;Amendments to IAS 8 - Accounting Policies, Changes in Estimates, and Errors&#x2014;Definition of Accounting Estimates&lt;/span&gt;&lt;sup&gt;1&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 51%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_986_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightMember_zBWNtKR9Yus1" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Description"&gt;The
amendment supersede the definition of changes in the accounting estimates with the definition of accounting estimates. According to the
new definition, accounting estimates are &#x201c;monetary amounts in the financial statements subject to measure uncertainty&#x201d;.&lt;br/&gt;
The
definition of change in accounting estimates has been deleted, however, the Board maintained the concept of changes in accounting estimates
in the Standard with the following clarifications:&lt;br/&gt;
&#x2022; A change in an accounting estimate that results from new information or new
events does not mean an error correction;&lt;br/&gt;
&#x2022; The effects of the change in data or measurement technique used to create an accounting
estimate correspond to changes in accounting estimates if they do not result from the correction of prior period errors.&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 28%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98C_eifrs-full--DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASEightMember_z596x0VQIicg" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Impact"&gt;The Company does not expect effects from these amendments.&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"&gt;&lt;span id="xdx_904_eifrs-full--TitleOfInitiallyAppliedIFRS_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASTwelveMember" title="Standard"&gt;Amendments to IAS 12 &#x2013; Income Taxes &#x2013; Deferred Tax Related
    to Assets and Liabilities Arising from a Single Transaction (&#x201c;single transaction&#x201d;)&lt;/span&gt; &lt;sup&gt;1&lt;/sup&gt;&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--DescriptionOfNatureOfChangeInAccountingPolicy_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASTwelveMember" style="padding: 1pt 2.85pt; line-height: 110%" title="Description"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;The amendments introduce an additional exception to the exemption of first-time recognition. According to the amendments, an entity does not apply the exemption of first-time recognition for transactions resulting in equal taxable and deductible temporary differences.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98B_eifrs-full--DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods_c20220101__20221231__ifrs-full--InitiallyAppliedIFRSsAxis__custom--AmendmentsToIASTwelveMember" style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt" title="Impact"&gt;The Company does not expect effects from these amendments.&lt;/p&gt;
    &lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 2.85pt"&gt;&#160;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 141.75pt; text-align: justify; text-indent: -141.75pt"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;1 Effective for annual periods beginning on or after
January 1, 2023.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;2 The effective date of the amendments has not yet been
defined by IASB.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;3 The amendments to IFRS Practice Statement 2 do not
have an effective date or transition requirements.&lt;/p&gt;

</ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations>
    <ifrs-full:TitleOfInitiallyAppliedIFRS contextRef="From2022-01-012022-12-31_custom_IFRS1Member">IFRS 17 &#x2013; Insurance Contracts</ifrs-full:TitleOfInitiallyAppliedIFRS>
    <ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy contextRef="From2022-01-012022-12-31_custom_IFRS1Member">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:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods contextRef="From2022-01-012022-12-31_custom_IFRS1Member">The Company does not expect effects from adopting this standard.</ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods>
    <ifrs-full:TitleOfInitiallyAppliedIFRS contextRef="From2022-01-012022-12-31_custom_AmendmentsToIFRS10IAS28AndMember">Amendments to IFRS 10 - Consolidated Statements and IAS 28 &#x2013;
    Sale or Contribution of Assets between an Investor and its Associate or Joint Venture</ifrs-full:TitleOfInitiallyAppliedIFRS>
    <ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy contextRef="From2022-01-012022-12-31_custom_AmendmentsToIFRS10IAS28AndMember">Clarify situations that involve the sale or contribution of assets
    between an investor and its associate or joint venture.</ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy>
    <ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods contextRef="From2022-01-012022-12-31_custom_AmendmentsToIFRS10IAS28AndMember">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:TitleOfInitiallyAppliedIFRS contextRef="From2022-01-012022-12-31_custom_AmendmentsToIASMember">Amendments to IAS 1 &#x2013; Classification of Liabilities as Current or Non-Current</ifrs-full:TitleOfInitiallyAppliedIFRS>
    <ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy contextRef="From2022-01-012022-12-31_custom_AmendmentsToIASMember">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:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods contextRef="From2022-01-012022-12-31_custom_AmendmentsToIASMember">The Company does not expect any impacts from this standard.</ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods>
    <ifrs-full:TitleOfInitiallyAppliedIFRS contextRef="From2022-01-012022-12-31_custom_AmendmentsToIASEightheenMember">Amendments
    to IAS 1 &#x2013; Presentation of Financial Statements1 and IFRS Practice Statement 2 &#x2013; Making Materiality Judgments
    &#x2013; Disclosure of Accounting Policies</ifrs-full:TitleOfInitiallyAppliedIFRS>
    <ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy contextRef="From2022-01-012022-12-31_custom_AmendmentsToIASEightheenMember">The
amendments modify the requirements contained in IAS 1 regarding the disclosure of accounting policies. The amendments replace all the
examples of the term &#x201c;significant accounting policies&#x201d; with &#x201c;information of material accounting policies&#x201d;. Accounting
policy information is material if, when considered together with other information included in an entity&#x2019;s financial statements,
could reasonably influence decisions that the main users make based on the financial statements. The supporting paragraphs have also
been amended to clarify that accounting policy information related to transactions, other events, or conditions that are not material
is, therefore, irrelevant and does not need to be disclosed.
The Board has also prepared guidance and examples to explain and demonstrate
the application of the &#x201c;four-step materiality process&#x201d; described in IFRS Practice Statement 2.</ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy>
    <ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods contextRef="From2022-01-012022-12-31_custom_AmendmentsToIASEightheenMember">The Company does not expect any impacts from these changes.</ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods>
    <ifrs-full:TitleOfInitiallyAppliedIFRS contextRef="From2022-01-012022-12-31_custom_AmendmentsToIASEightMember">Amendments to IAS 8 - Accounting Policies, Changes in Estimates, and Errors&#x2014;Definition of Accounting Estimates</ifrs-full:TitleOfInitiallyAppliedIFRS>
    <ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy contextRef="From2022-01-012022-12-31_custom_AmendmentsToIASEightMember">The
amendment supersede the definition of changes in the accounting estimates with the definition of accounting estimates. According to the
new definition, accounting estimates are &#x201c;monetary amounts in the financial statements subject to measure uncertainty&#x201d;.
The
definition of change in accounting estimates has been deleted, however, the Board maintained the concept of changes in accounting estimates
in the Standard with the following clarifications:
&#x2022; A change in an accounting estimate that results from new information or new
events does not mean an error correction;
&#x2022; The effects of the change in data or measurement technique used to create an accounting
estimate correspond to changes in accounting estimates if they do not result from the correction of prior period errors.</ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy>
    <ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods contextRef="From2022-01-012022-12-31_custom_AmendmentsToIASEightMember">The Company does not expect effects from these amendments.</ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods>
    <ifrs-full:TitleOfInitiallyAppliedIFRS contextRef="From2022-01-012022-12-31_custom_AmendmentsToIASTwelveMember">Amendments to IAS 12 &#x2013; Income Taxes &#x2013; Deferred Tax Related
    to Assets and Liabilities Arising from a Single Transaction (&#x201c;single transaction&#x201d;)</ifrs-full:TitleOfInitiallyAppliedIFRS>
    <ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy contextRef="From2022-01-012022-12-31_custom_AmendmentsToIASTwelveMember">The amendments introduce an additional exception to the exemption of first-time recognition. According to the amendments, an entity does not apply the exemption of first-time recognition for transactions resulting in equal taxable and deductible temporary differences.</ifrs-full:DescriptionOfNatureOfChangeInAccountingPolicy>
    <ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods contextRef="From2022-01-012022-12-31_custom_AmendmentsToIASTwelveMember">The Company does not expect effects from these amendments.</ifrs-full:DescriptionOfTransitionalProvisionsOfInitiallyAppliedIFRSThatMightHaveEffectOnFuturePeriods>
    <ifrs-full:DisclosureOfMarketRiskExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_801_eifrs-full--DisclosureOfMarketRiskExplanatory_z3QGCSqWT5Cg" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;b&gt;5&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_820_z7jm78hoY11e"&gt;Risk Management&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;b&gt;5.1&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Financial Risk Management&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Financial risk factors&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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. Financial risk management
is focused on the unpredictability of financial markets and seeks to minimize potential adverse effects on the Company&#x2019;s financial
performance.&lt;/p&gt;

&lt;p style="font: 9.5pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company has not utilized derivative instruments in
any of the reported periods.&lt;/p&gt;

&lt;p style="font: 9.5pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Frutiger Light; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif"&gt;&lt;b&gt;(a)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif"&gt;&lt;b&gt;Market risk&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Foreign currency risk&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Foreign exchange exposure implies market risks associated
with currency fluctuations, since the Company has foreign currency-denominated liabilities, arising from long-term funding, in development
institutions, at more attractive interest rates, in U.S. dollars and Yen.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The management of currency exposure considers several
current and projected economic factors, besides market conditions.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Part of the financial debt, totaling R$ &lt;span id="xdx_902_eifrs-full--MaximumExposureToCreditRisk_c20221231_pn3n3" title="Total exposure"&gt;2,809,441&lt;/span&gt; as
of December 31, 2022 (R$ &lt;span id="xdx_909_eifrs-full--MaximumExposureToCreditRisk_iI_pn3n3_c20211231_z7HjYvO9KuQj" title="Total exposure"&gt;3,321,489&lt;/span&gt; as of December 31, 2021), is indexed to the U.S. dollar and Yen. The exposure to exchange risk is as
follows:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--SummaryOfExposureToExchangeRiskTableTextBlock_pn3n3_z4AqtAIKy4Ng" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B4_z5soCR7XK5lg" style="display: none"&gt;Schedule of exposure to exchange risk&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Foreign currency (in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;R$&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Foreign currency (in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;R$&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: justify"&gt;Borrowings and financing &#x2013; US$&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingAndFinancings_c20220101__20221231__srt--CurrencyAxis__currency--USD__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="width: 10%; text-align: right" title="Borrowings and financing"&gt;191,022&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingAndFinancings_c20220101__20221231__srt--CurrencyAxis__currency--USD_pn3n3" style="width: 10%; text-align: right" title="Borrowings and financing"&gt;996,695&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingAndFinancings_pn3n3_c20210101__20211231__srt--CurrencyAxis__currency--USD__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zHkslr1AAhec" style="width: 10%; text-align: right" title="Borrowings and financing"&gt;163,538&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingAndFinancings_pn3n3_c20210101__20211231__srt--CurrencyAxis__currency--USD_zns7QwjAjZrh" style="width: 10%; text-align: right" title="Borrowings and financing"&gt;912,624&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Borrowings and financing &#x2013; Yen&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingAndFinancings_c20220101__20221231__srt--CurrencyAxis__currency--JPY__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="text-align: right" title="Borrowings and financing"&gt;45,369,189&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingAndFinancings_c20220101__20221231__srt--CurrencyAxis__currency--JPY_pn3n3" style="text-align: right" title="Borrowings and financing"&gt;1,795,259&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingAndFinancings_pn3n3_c20210101__20211231__srt--CurrencyAxis__currency--JPY__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zH4vqn2APrTh" style="text-align: right" title="Borrowings and financing"&gt;49,324,813&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingAndFinancings_pn3n3_c20210101__20211231__srt--CurrencyAxis__currency--JPY_zwBJAVc63EAe" style="text-align: right" title="Borrowings and financing"&gt;2,390,774&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Interest and charges from borrowings and financing &#x2013; US$&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestExpenseOnBorrowings_c20220101__20221231__srt--CurrencyAxis__currency--USD_pn3n3" style="text-align: right" title="Interest and charges from borrowings and financing"&gt;6,985&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--InterestExpenseOnBorrowings_pn3n3_c20210101__20211231__srt--CurrencyAxis__currency--USD_z1bt3rSHEsCe" style="text-align: right" title="Interest and charges from borrowings and financing"&gt;4,121&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Interest and charges from borrowings and financing &#x2013; Yen&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestExpenseOnBorrowings_c20220101__20221231__srt--CurrencyAxis__currency--JPY_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and charges from borrowings and financing"&gt;10,502&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestExpenseOnBorrowings_pn3n3_c20210101__20211231__srt--CurrencyAxis__currency--JPY_zaGr4H6uRKsl" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and charges from borrowings and financing"&gt;13,970&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Total exposure&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--MaximumExposureToExchangeRisk_c20221231_pn3n3" style="text-align: right" title="Total exposure"&gt;2,809,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--MaximumExposureToExchangeRisk_iI_pn3n3_c20211231_zsUnESmCzphc" style="text-align: right" title="Total exposure"&gt;3,321,489&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Borrowing cost &#x2013; US$&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--BorrowingCostsIncurred_iN_pn3n3_di_c20220101__20221231__srt--CurrencyAxis__currency--USD_zx12go9mLzu3" style="text-align: right" title="Borrowing cost"&gt;(31,037&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--BorrowingCostsIncurred_iN_pn3n3_di_c20210101__20211231__srt--CurrencyAxis__currency--USD_z6dcP9rh1Bmj" style="text-align: right" title="Borrowing cost"&gt;(22,486&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Borrowing cost &#x2013; Yen&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--BorrowingCostsIncurred_iN_pn3n3_di_c20220101__20221231__srt--CurrencyAxis__currency--JPY_zf0GfreVk7B1" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing cost"&gt;(2,646&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--BorrowingCostsIncurred_iN_pn3n3_di_c20210101__20211231__srt--CurrencyAxis__currency--JPY_zTDizJsI5BEd" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing cost"&gt;(2,850&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total foreign-currency denominated borrowings (Note 17)&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--ForeignCurrencyDenominatedBorrowings_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total foreign currency-denominated borrowings"&gt;2,775,758&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ForeignCurrencyDenominatedBorrowings_pn3n3_c20210101__20211231_zhmxF5Ua9k45" style="border-bottom: Black 2.5pt double; text-align: right" title="Total foreign currency-denominated borrowings"&gt;3,296,153&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A7_zvWvE0Bby6N5" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The &lt;span id="xdx_90A_ecustom--PercentageOfDecreaseInCurrencyDueToDebt_pip0_dp_c20220101__20221231_zp0ADc8LAWD3" title="Percentage of decrease in currency due to debt"&gt;15.8&lt;/span&gt;% decrease in the balance of the foreign currency-denominated
debt from December 31, 2022, compared to December 31, 2021, was mainly impacted by the depreciation of the U.S. dollar and Yen against
the Brazilian real. The table below shows the prices and exchange variations in the period:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfIncreaseDecreaseInExchangeRateTableTextBlock_pn3n3_ze2xw9VtwGgh" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span id="xdx_8B7_zy0HYXmQ3u99" style="display: none"&gt;The table below shows the exchange rate variation for the period&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;December 31, 2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;December 31, 2021&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Variation&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 20%; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;US$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 19%; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;R$ &lt;span id="xdx_908_ecustom--ClosingForeignExchangeRate1_iI_pid_c20221231__srt--CurrencyAxis__currency--USD_zoTx5gczTtl" title="Exchange rate"&gt;5.2177&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 19%; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;R$ &lt;span id="xdx_905_ecustom--ClosingForeignExchangeRate1_iI_pid_c20211231__srt--CurrencyAxis__currency--USD_z7SRLNTtypSj" title="Exchange rate"&gt;5.5805&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 19%; text-align: right"&gt;&lt;span id="xdx_900_ecustom--ClosingForeignExchangeRateVariation_iI_pip0_dp_c20221231__srt--CurrencyAxis__currency--USD_zpVsNbem43P8" title="Exchange rate variation"&gt;-6.5&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Iene&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;R$ &lt;span id="xdx_90B_ecustom--ClosingForeignExchangeRate1_iI_pid_c20221231__srt--CurrencyAxis__currency--JPY_zPcSMyQZq1ok" title="Exchange rate"&gt;0.03957&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;R$ &lt;span id="xdx_90F_ecustom--ClosingForeignExchangeRate1_iI_pid_c20211231__srt--CurrencyAxis__currency--JPY_zjR2JRvalNp6" title="Exchange rate"&gt;0.04847&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_ecustom--ClosingForeignExchangeRateVariation_iI_pip0_dp_c20221231__srt--CurrencyAxis__currency--JPY_z5taheQ76K2i" title="Exchange rate variation"&gt;-18.4&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A4_zAVwMIEbJWBa" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;In 2022 there was a decrease related to the Exchange variation in borrowings and financing, in the amount of R$&#160;&lt;span id="xdx_909_ecustom--LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts_c20220101__20221231_pn3n3" title="Liabilities related to exchange rate variation of borrowings and financing contracts"&gt;488,614&lt;/span&gt; (a decrease of R$&#160;&lt;span id="xdx_90B_ecustom--LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts_c20210101__20211231_pn3n3" title="Liabilities related to exchange rate variation of borrowings and financing contracts"&gt;38,324&lt;/span&gt; in 2021), see Note 17 (ii). As of December 31, 2022, if the Brazilian real had depreciated or appreciated
by 10 percentage points, in addition to the impacts already mentioned above, against the U.S. dollar and Yen with all other variables
held constant, the effects on the result before taxes in the year would have been R$ &lt;span id="xdx_904_ecustom--IncomeBeforeTaxes_c20220101__20221231_pn3n3" title="Income before taxes"&gt;280,944&lt;/span&gt; (R$ &lt;span id="xdx_909_ecustom--IncomeBeforeTaxes_pn3n3_c20210101__20211231_zBaRMElnVK8e" title="Income before taxes"&gt;332,149&lt;/span&gt; in 2021), lower or higher.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The probable scenario below presents the effect on the
income statements for the next 12 months considering the projection of the U.S. dollar and the Yen.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company understands that the scenario presented is
reasonable, given the instability of the Brazilian real against the U.S. dollar and the Yen.&lt;/p&gt;




&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfCurrencyExposureTableTextBlock_pn3n3_zQLLpjlZ6Jmf" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;span id="xdx_8BE_zMrjOgXctqob" style="display: none"&gt;The Company understands that the scenario presented is reasonable, given the instability of the Brazilian real against the U.S. dollar
and the Yen&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Scenario I (Probable)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="text-align: center"&gt;(*)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 70%; font-weight: bold; text-align: left; padding-left: 5.4pt"&gt;Net currency exposure as of December 31, 2022 in US$ - Liabilities&lt;/td&gt;&lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--NetCurrencyExposure_iI_pn3n3_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zTcY7gwoClVd" style="width: 18%; text-align: right" title="Net currency exposure"&gt;191,022&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;US$ rate as of December 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_ecustom--CurrencyRates_iI_pid_uNumber_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zANMVXXXTOL4" title="Currency rate"&gt;5.2177&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Exchange rate estimated according to the scenario&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ClosingForeignExchangeRate_iI_pid_uNumber_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zVSCOO6OdSM3" title="Exchange rate estimated according to the scenario"&gt;5.2700&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Difference between the rates&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(&lt;span id="xdx_901_ecustom--DifferencesBetweenRates_iI_pip0_dp_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zxj3U1VKykWi" title="Differences between the rates"&gt;0.0523&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Effect on the net financial result R$ - gain/(loss)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zuQ7l30shbqe" style="text-align: right" title="Effect on net financial result R$ - gain/(loss)"&gt;(9,990&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-left: 5.4pt"&gt;Net currency exposure as of December 31, 2022 in Yen - Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--NetCurrencyExposure_iI_pn3n3_c20221231__srt--CurrencyAxis__currency--JPY__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zOcr06UvEov8" style="text-align: right" title="Net currency exposure"&gt;45,369,189&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Yen rate as of December 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_903_ecustom--CurrencyRates_iI_pid_uNumber_c20221231__srt--CurrencyAxis__currency--JPY__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zFsZtLy51hyd" title="Currency rate"&gt;0.03957&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Exchange rate estimated according to the scenario&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_901_eifrs-full--ClosingForeignExchangeRate_iI_pid_uNumber_c20221231__srt--CurrencyAxis__currency--JPY__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zj5qA11Cr3ka" title="Exchange rate estimated according to the scenario"&gt;0.04203&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Difference between the rates&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(&lt;span id="xdx_90E_ecustom--DifferencesBetweenRates_iI_pip0_dp_c20221231__srt--CurrencyAxis__currency--JPY__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zfjni4PkDIH2" title="Differences between the rates"&gt;0.00246&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Effect on the net financial result R$ - gain/(loss)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__srt--CurrencyAxis__currency--JPY__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_z12B42nRpzCd" style="border-bottom: Black 1pt solid; text-align: right" title="Effect on net financial result R$ - gain/(loss)"&gt;(111,608&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Total effect on the net financial result in R$ - gain/(loss)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InsuranceServiceResult_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_z54HOXwFreYi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total effect on net financial result in R$ - gain/(loss)"&gt;(121,598&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;&lt;span id="xdx_F09_zsjL4EIvPZTk" style="font-size: 9pt"&gt;(*)&lt;/span&gt;&lt;/td&gt;
  &lt;td id="xdx_F18_zcMuUfk6X4tg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;For &lt;span style="font-size: 9pt"&gt;the probable
  scenario in U.S. dollars and Yen, the exchange rates estimated for December 31, 2023, were used, according to the Focus-BACEN and
  B3's Benchmark Rate report, of December 31, 2022, respectively&lt;/span&gt;.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p id="xdx_8A5_zC5g3tDmkqHh" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Interest rate risk&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The table below provides the borrowings and financing
subject to variable interest rates:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--SummaryOfBorrowingAndFinancingVariableInterestRateTableTextBlock_pn3n3_zNUJwsjICHTf" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span id="xdx_8BA_zWnYBUMCesNi" style="display: none"&gt;The table below provides the Company's borrowings and financing subject to variable interest rates&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;December 31, 2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;December 31, 2021&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;CDI&lt;sup&gt;(i)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20221231__ifrs-full--TypesOfInterestRatesAxis__custom--CertificadoDeDepositoInterbancarioMember_fKGkp_z9k2eSxj7wnf" style="width: 12%; text-align: right" title="Borrowings"&gt;9,251,150&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--CertificadoDeDepositoInterbancarioMember_fKGkp_zESGIKrswHqj" style="width: 12%; text-align: right" title="Borrowings"&gt;7,612,299&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;TR&lt;sup&gt;(ii)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20221231__ifrs-full--TypesOfInterestRatesAxis__custom--InterestBenchmarkRatesMember_fKGlpKQ_____zGls3z1cSOf9" style="text-align: right" title="Borrowings"&gt;1,635,587&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--InterestBenchmarkRatesMember_fKGlpKQ_____zbjN57Qr6spk" style="text-align: right" title="Borrowings"&gt;1,638,079&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;IPCA&lt;sup&gt;(iii)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20221231__ifrs-full--TypesOfInterestRatesAxis__custom--IndiceNacionalDePrecosAoConsumidorAmplosMember_fKGlpaSk___z07K47HmsSO" style="text-align: right" title="Borrowings"&gt;3,073,435&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--IndiceNacionalDePrecosAoConsumidorAmplosMember_fKGlpaSk___zM2vPVqlFOKb" style="text-align: right" title="Borrowings"&gt;3,019,459&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;TJLP&lt;sup&gt;(iv)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20221231__ifrs-full--TypesOfInterestRatesAxis__custom--TaxaDeJurosALongoPrazosMember_fKGl2KQ_____zEVSRiRfXAo5" style="text-align: right" title="Borrowings"&gt;1,433,029&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--TaxaDeJurosALongoPrazosMember_fKGl2KQ_____z7r5D2xqx903" style="text-align: right" title="Borrowings"&gt;1,478,740&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;SOFR&lt;sup&gt;(v)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20221231__ifrs-full--TypesOfInterestRatesAxis__custom--LondonInterbankOfferedRatesMember_fKHYp_zS7ZyoWzfGC1" style="text-align: right" title="Borrowings"&gt;996,697&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--LondonInterbankOfferedRatesMember_fKHYp_z6WMqmepu2i9" style="text-align: right" title="Borrowings"&gt;912,626&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Interest and charges&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsAndFinancing_c20221231__ifrs-full--TypesOfInterestRatesAxis__custom--InterestAndChargeMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings"&gt;424,856&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--InterestAndChargeMember_zkUDzTtrkXag" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings"&gt;243,696&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsAndFinancing_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings"&gt;16,814,754&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231_zqzLgZUk5KPl" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings"&gt;14,904,899&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F07_zzUq2p0b8I3i" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(i)&lt;/td&gt;
  &lt;td id="xdx_F1E_zjF0kIyFHv0i" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;CDI &#x2013; (Certificado de Dep&#xf3;sito Interbanc&#xe1;rio), an interbank deposit certificate&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F0D_z6dtRva7S6tc" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(ii)&lt;/td&gt;
  &lt;td id="xdx_F1A_zHc0bakxZG8c" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;TR &#x2013; Interest Benchmark Rate&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F0E_znOleRgUH0M7" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(iii)&lt;/td&gt;
  &lt;td id="xdx_F12_zHnZ3oZGmBla" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;IPCA &#x2013; (&#xcd;ndice Nacional de Pre&#xe7;os ao Consumidor Amplo), a consumer price index&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F0A_zp4bkoZckW91" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(iv)&lt;/td&gt;
  &lt;td id="xdx_F17_zQX0Pj8U3lX" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;TJLP &#x2013; (Taxa de Juros a Longo Prazo), a long-term interest rate index&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F01_zs6ngWReW7Ud" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(v)&lt;/td&gt;
  &lt;td id="xdx_F1D_zZXEOwrfvUVi" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;SOFR &#x2013; Secured Overnight Financing Rate&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p id="xdx_8A0_zXftbxF3ZMBa" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Another risk to which the Company is exposed, is the
mismatch of inflation adjustment 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&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, 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$ &lt;span id="xdx_900_ecustom--EffectsOnProfitForTheYearBeforeTaxes_c20220101__20221231_pn3n3" title="Effects on profit for the year before taxes"&gt;168,148&lt;/span&gt; (R$ &lt;span id="xdx_902_ecustom--EffectsOnProfitForTheYearBeforeTaxes_c20210101__20211231_pn3n3" title="Effects on profit for the year before taxes"&gt;149,049&lt;/span&gt; as of December 31, 2021) lower or higher, mainly as a result of lower or higher
interest expense on floating rate borrowings and financing.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Credit
risk&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The maximum exposures to credit risk as of December 31,
2022 is the carrying amount 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.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#x2019;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;amp;P), according to internal policy of market risk management:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--SummaryOfCreditInformationOfBanksTableTextBlock_pn3n3_zM44JdICQ5Ob" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Risk Management (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;span id="xdx_8B7_zf7DzqJTLtBe" style="display: none"&gt;Schedule of internal policy of market risk management&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 37%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0"&gt;&lt;b&gt;Banks&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Fitch&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Moody's&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Standard Poor's&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Banco do Brasil S/A&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoDeBrasilMember" title="Credit rating information of the banks"&gt;AA(bra)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoDeBrasilMember" title="Credit rating information of the banks"&gt;AAA.br&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Banco Santander Brasil S/A&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_905_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoSantanderBrasilMember_z4NXXRKwrGxf" title="Credit rating information of the banks"&gt;AAA.br&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingStandardPoorsAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoSantanderBrasilMember_zJ1Es3m0hZ7l" title="Credit rating information of the banks"&gt;brAAA&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Brazilian Federal Savings Bank&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_904_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaixaEconomicaFederalMember" title="Credit rating information of the banks"&gt;AA(bra)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaixaEconomicaFederalMember" title="Credit rating information of the banks"&gt;AAA.br&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingStandardPoorsAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaixaEconomicaFederalMember" title="Credit rating information of the banks"&gt;brAAA&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Banco Bradesco S/A&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBradescoMember" title="Credit rating information of the banks"&gt;AAA(bra)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBradescoMember" title="Credit rating information of the banks"&gt;AAA.br&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_905_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingStandardPoorsAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBradescoMember" title="Credit rating information of the banks"&gt;brAAA&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Ita&#xfa; Unibanco Holding S/A&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ItauUnibancoHoldingMember" title="Credit rating information of the banks"&gt;AAA(bra)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ItauUnibancoHoldingMember" title="Credit rating information of the banks"&gt;AAA.br&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Banco BV&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember" title="Credit rating information of the banks"&gt;AA.br&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_904_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember" title="Credit rating information of the banks"&gt;brAAA&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Banco BTG Pactual S/A&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_90F_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBTGPactualSMember" title="Credit rating information of the banks"&gt;AA(bra)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBTGPactualSMember" title="Credit rating information of the banks"&gt;AAA.br&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBTGPactualSMember" title="Credit rating information of the banks"&gt;brAAA&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8A7_zoaCTMrvwEmb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The table below shows the rating assessment released
by the Fitch agency, for deposit transactions and financial investments in local currency:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_898_eifrs-full--DisclosureOfCreditRiskExplanatory_pn3n3_z2ihyu0seqah" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 5)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&lt;span id="xdx_8BB_zTMq8mf44jb7" style="display: none"&gt;The table below shows the rating assessment released by the Fitch agency, for deposit transactions and financial investments in local
currency&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Cash and cash equivalents and financial investments&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; padding-left: 5.4pt"&gt;AA(bra)&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--CashAndCashEquivalentsAndFinancialInvestments_c20221231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusBraMember_pn3n3" style="width: 12%; text-align: right" title="Cash and cash equivalents and financial investments"&gt;2,237,629&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--CashAndCashEquivalentsAndFinancialInvestments_iI_pn3n3_c20211231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusBraMember_zrwZ4doWn4ej" style="width: 12%; text-align: right" title="Cash and cash equivalents and financial investments"&gt;1,905,810&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;AAA(bra)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--CashAndCashEquivalentsAndFinancialInvestments_c20221231__ifrs-full--ExternalCreditGradesAxis__custom--AAABraMember_pn3n3" style="text-align: right" title="Cash and cash equivalents and financial investments"&gt;1,011,685&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--CashAndCashEquivalentsAndFinancialInvestments_iI_pn3n3_c20211231__ifrs-full--ExternalCreditGradesAxis__custom--AAABraMember_zWj63CEkYJAf" style="text-align: right" title="Cash and cash equivalents and financial investments"&gt;970,474&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;Other (*)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--CashAndCashEquivalentsAndFinancialInvestments_iI_pn3n3_c20221231__ifrs-full--ExternalCreditGradesAxis__custom--OthersMember_fKCop_zKJPgRdOqD66" style="border-bottom: Black 1pt solid; text-align: right" title="Cash and cash equivalents and financial investments"&gt;296,044&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--CashAndCashEquivalentsAndFinancialInvestments_iI_pn3n3_c20211231__ifrs-full--ExternalCreditGradesAxis__custom--OthersMember_fKCop_zO8c8oZq3E03" style="border-bottom: Black 1pt solid; text-align: right" title="Cash and cash equivalents and financial investments"&gt;275,030&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--CashAndCashEquivalentsAndFinancialInvestments_c20221231_pn3n3" style="text-align: right" title="Cash and cash equivalents and financial investments"&gt;3,545,358&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--CashAndCashEquivalentsAndFinancialInvestments_iI_pn3n3_c20211231_z0MmJ0GBLxXd" style="text-align: right" title="Cash and cash equivalents and financial investments"&gt;3,151,314&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F03_z1JffDejMPwc" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(*)&lt;/td&gt;
  &lt;td id="xdx_F13_zIBM7H6sJQif" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;As of December 31, 2022, this category includes R$ &lt;span id="xdx_900_ecustom--CurrentAccountsAndInvestmentFunds_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember_pn3n3" title="Current accounts and investment funds"&gt;289,908&lt;/span&gt; (R$ &lt;span id="xdx_90A_ecustom--CurrentAccountsAndInvestmentFunds_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember_z9jvvVvTPOt2" title="Current accounts and investment funds"&gt;262,465&lt;/span&gt; as of December 31, 2021) referring to Banco BV, current accounts,
and financial investments, which are not rated by Fitch.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p id="xdx_8A8_z7MjOGG2gqQf" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Liquidity
risk &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_896_eifrs-full--DisclosureOfLiquidityRiskExplanatory_pn3n3_zVuZ9fzWNHE3" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 6)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BD_zXJzz0BIqH8b" style="display: none"&gt;For agreements with floating interest rate, the interest rates used correspond to the base dates above.&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49B_20221231__ifrs-full--MaturityAxis__custom--TwentyTwentyTwoMember_zc2opGLxW5Fe" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_492_20221231__ifrs-full--MaturityAxis__custom--TwentyTwentyThreeMember_zERj8SFHIqS8" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20221231__ifrs-full--MaturityAxis__custom--TwentyTwentyFourMember_zRANUz1cJzu6" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_491_20221231__ifrs-full--MaturityAxis__custom--TwentyTwentyFiveMember_zcy5yjGySr6f" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49B_20221231__ifrs-full--MaturityAxis__custom--TwentyTwentySixMember_zcgtCTrdN1Ik" style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20221231__ifrs-full--MaturityAxis__custom--TwentyTwentySevenMember_zwow9RbdChp5" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20221231_zAoODmE2rYRk" style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2023&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2024&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2025&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2026&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2027 onwards&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;As of December 31, 2022&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Liabilities&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--BorrowingAndFinancing_iI_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 37%; text-align: left"&gt;Borrowings and financing&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;3,640,245&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;3,740,510&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;3,790,915&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;3,503,169&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%; font-weight: normal; text-align: right"&gt;3,821,448&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;13,422,829&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;31,919,116&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Trade payables and contractors&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;430,946&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1222"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1223"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1224"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1225"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1226"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;430,946&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--OtherShorttermProvisions_iI_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;Services payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;723,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1230"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1231"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1232"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1233"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1234"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;723,242&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--PublicPrivatePartnership_iI_pn3n3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Public-Private Partnership &#x2013; PPP&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;517,681&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;423,568&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;386,767&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;386,767&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;386,767&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,733,287&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,834,837&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--CapitalCommitments_iI_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Program Contract Commitments&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;100,022&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;1,174&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;1,174&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;1,174&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: normal; text-align: right"&gt;1,174&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;12,352&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;117,070&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--OtherLiabilities_iI_pn3n3_zc24A8jEMAUb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 3pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 3pt double; text-align: right"&gt;5,412,136&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 3pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 3pt double; text-align: right"&gt;4,165,252&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 3pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 3pt double; text-align: right"&gt;4,178,856&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 3pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 3pt double; text-align: right"&gt;3,891,110&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 3pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 3pt double; text-align: right"&gt;4,209,389&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 3pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 3pt double; text-align: right"&gt;17,168,468&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 3pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 3pt double; text-align: right"&gt;39,025,211&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A1_zldQANvvK453" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Cross default&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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 ones are showed in Note 17 (c).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(d)&lt;/b&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;&lt;b&gt;Sensitivity
analysis on interest rate risk&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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, 2022, or until the final settlement of each contract, whichever
occurs first, considering a likely scenario.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock_pn3n3_zqDPYLGrflpk" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Risk Management (Details 7)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span id="xdx_8B2_z2PNj8YGo0m7" style="display: none"&gt;Schedule of
    estimates used in the measurement&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td colspan="3" style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: center"&gt;&lt;b&gt;December 31,
    2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; width: 42%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt"&gt;&lt;b&gt;Indicators&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 28%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: center"&gt;&lt;b&gt;Exposure&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 30%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
&lt;div style="border-bottom: Black 0.5pt solid; padding: 0in 0in 1pt"&gt;

    &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: center"&gt;&lt;b&gt;Scenario I&lt;/b&gt;&lt;/p&gt;
    &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: center"&gt;&lt;b&gt;(Probable)&lt;/b&gt;&lt;/p&gt;
&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;CDI&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--FinancialAssets_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Assets"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;1,689,876&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_902_ecustom--InterestRatesDuringTheYear1_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zizzjlnbZOUe" title="Interest Rates During The Year1"&gt;13.4200&lt;/span&gt;%(**)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Financial income&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--FinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialIncomeMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Assets"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;226,781&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;CDI &lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(9,251,150)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_90D_ecustom--InterestRatesDuringTheYear_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zP5ZVL0ZzpVk" title="Interest Rates During The Year"&gt;13.4200&lt;/span&gt;%(**)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Interest to be incurred&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--FinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--InterestToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(1,241,504)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
&lt;div style="margin-top: 1pt; margin-bottom: 1pt; width: 100%"&gt;&lt;div style="border-top: Black 0.5pt solid; font-size: 1pt"&gt;&#160;&lt;/div&gt;&lt;/div&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
&lt;div style="margin-top: 1pt; margin-bottom: 1pt; width: 100%"&gt;&lt;div style="border-top: Black 0.5pt solid; font-size: 1pt"&gt;&#160;&lt;/div&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;CDI net exposure&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--MaximumExposureToCreditRisk_iNI_pn3n3_di_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zHa6snXq6DJ4" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Exposure interest rate risk"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(7,561,274)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--MaximumExposureToCreditRisk_iNI_pn3n3_di_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_z08F2SUYrvfi" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Exposure interest rate risk"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(1,014,723)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;TR&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TRMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(1,635,587)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_90C_ecustom--InterestRatesDuringTheYear_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--TRMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zuqiTMglJ2Z6" title="Interest Rates During The Year"&gt;0.0205&lt;/span&gt;%(**)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Expenses to be incurred &lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TRMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--ExpensesToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(335)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;IPCA&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--IPCAMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(3,073,435)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_901_ecustom--InterestRatesDuringTheYear_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--IPCAMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zkfzbIhQjO0f" title="Interest Rates During The Year"&gt;5.3128&lt;/span&gt;%(*)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Expenses to be incurred &lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--IPCAMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--ExpensesToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(163,285)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;TJLP&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(1,433,029)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_902_ecustom--InterestRatesDuringTheYear_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pdd" title="Interest Rates During The Year"&gt;7.2000&lt;/span&gt;%(*)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Interest to be incurred&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--InterestToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(103,178)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;SOFR (***) &lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(996,697)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_90A_ecustom--InterestRatesDuringTheYear_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zZ23wF2WLAT" title="Interest Rates During The Year"&gt;0.0491&lt;/span&gt;%(**)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Interest to be incurred&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--InterestToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(489)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
&lt;div style="margin-top: 1pt; margin-bottom: 1pt; width: 100%"&gt;&lt;div style="border-top: Black 0.5pt solid; font-size: 1pt"&gt;&#160;&lt;/div&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Total expenses to be incurred, net&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98B_eifrs-full--FinancialLiabilities_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="border-bottom: Black 1.5pt double; font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: right" title="Liabilities"&gt;(1,282,010)&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="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; width: 100%; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(*)&#160;&#160;Source: Focus-BACEN Report of December 31, 2022&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(**) Source: B3 of December 31, 2022&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(***) Source: Bloomberg&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A1_zDOKW3tM5m7d" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;b&gt;5.2&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Capital management&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company&#x2019;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfCapitalManagementTableTextBlock_pn3n3_zzznN3eGoKKg" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 8)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&lt;span id="xdx_8BC_zn55fTWrOT1g" style="display: none"&gt;&#160;Total capital is calculated as total equity as shown in the statement of the financial position plus net debt&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_491_20221231_zJZDZrSWLGJj" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_492_20211231_zYQnsgBlGQmf" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eifrs-full--Borrowings_iI_zFNJwmdLZdW8" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify"&gt;Total borrowings and financing (Note 17)&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;18,958,671&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;17,723,836&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--CashAndCashEquivalents1_iI_z28QLc9qOH9a" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;(-) Cash and cash equivalents (Note 7)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,867,485&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(717,929&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--InvestmentsInAssociates_iNI_di_zAjqF60Fofg3" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;(-) Financial investments (Note 8)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(1,677,873&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(2,433,385&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--DebtNet_iI_zcbT6yjPJrcc" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Net debt&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;15,413,313&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14,572,522&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--Equity_iI_zsKGJDm6PJI2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total equity&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;27,333,533&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;24,931,859&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--TotalCapital_iI_zwInkWL7vL12" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total capital (shareholders + providers of capital)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;42,746,846&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;39,504,381&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--LeverageRatio_iI_pip0_dp_zP7eeJgaldU1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Leverage ratio&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;36&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;37&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A2_zroT7JpzF8x7" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, the leverage ratio decreased
to &lt;span id="xdx_906_ecustom--LeverageRatio_iI_pip0_dp_c20221231_znlVmLa6Qkd7" title="Leverage ratio"&gt;36&lt;/span&gt;% compared to &lt;span id="xdx_901_ecustom--LeverageRatio_iI_pip0_dp_c20211231_zb5QLTKBOSM6" title="Leverage ratio"&gt;37&lt;/span&gt;% as of December 31, 2021, mainly due to the increase in total equity, resulting
from the profit of December 31, 2022.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;b&gt;5.3&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Fair value estimates&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company considers that balances from trade receivables
(current) and trade payables and contractors 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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;b&gt;5.4&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Financial instruments&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company did not have financial assets classified
as fair value through other comprehensive income and fair value through profit or loss. The Company&#x2019;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 and Basic Sanitation National Agency &#x2013; ANA, trade payables and contractors,
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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The estimated fair values of the financial instruments
are as follows:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Financial assets&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_897_eifrs-full--DisclosureOfFairValueOfFinancialInstrumentsExplanatory_pn3n3_zDNTZjVik4F4" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 9)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;&lt;span id="xdx_8B4_zSKUC8Y5ePEe" style="display: none"&gt;The estimated fair values of the financial instruments are as follows&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Carrying amount&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fair value&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Carrying amount&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fair value&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: justify"&gt;Cash and cash equivalents&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CashAndCashEquivalents_c20221231_pn3n3" style="width: 10%; text-align: right" title="Cash and cash equivalents"&gt;1,867,485&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CashAndCashEquivalents_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="width: 10%; text-align: right" title="Cash and cash equivalents"&gt;1,867,485&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CashAndCashEquivalents_c20211231_pn3n3" style="width: 10%; text-align: right" title="Cash and cash equivalents"&gt;717,929&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CashAndCashEquivalents_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="width: 10%; text-align: right" title="Cash and cash equivalents"&gt;717,929&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Financial investments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231_pn3n3" style="text-align: right" title="Financial investments"&gt;1,677,873&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Financial investments"&gt;1,677,873&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231_pn3n3" style="text-align: right" title="Financial investments"&gt;2,433,385&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Financial investments"&gt;2,433,385&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Restricted cash&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--RestrictedCashAndCashEquivalents_c20221231_pn3n3" style="text-align: right" title="Restricted cash"&gt;37,474&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--RestrictedCashAndCashEquivalents_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Restricted cash"&gt;37,474&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--RestrictedCashAndCashEquivalents_c20211231_pn3n3" style="text-align: right" title="Restricted cash"&gt;28,467&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--RestrictedCashAndCashEquivalents_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Restricted cash"&gt;28,467&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Trade receivables&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--TradeReceivables_c20221231_pn3n3" style="text-align: right" title="Trade receivables"&gt;3,277,808&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--TradeReceivables_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Trade receivables"&gt;3,277,808&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--TradeReceivables_c20211231_pn3n3" style="text-align: right" title="Trade receivables"&gt;2,918,311&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--TradeReceivables_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Trade receivables"&gt;2,918,311&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Water and Basic Sanitation National Agency &#x2013; ANA&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--WaterNationalAgencyNoncurrent_c20221231_pn3n3" style="text-align: right" title="Water National Agency - ANA"&gt;9,193&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--WaterNationalAgencyNoncurrent_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Water National Agency - ANA"&gt;9,193&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--WaterNationalAgencyNoncurrent_c20211231_pn3n3" style="text-align: right" title="Water National Agency - ANA"&gt;20,666&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--WaterNationalAgencyNoncurrent_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Water National Agency - ANA"&gt;20,666&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Other assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--OtherReceivables_c20221231_pn3n3" style="text-align: right" title="Other receivables"&gt;212,674&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--OtherReceivables_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Other receivables"&gt;212,674&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--OtherReceivables_c20211231_pn3n3" style="text-align: right" title="Other receivables"&gt;226,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--OtherReceivables_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Other receivables"&gt;226,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A9_zh69gHmQXs3g" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Additionally, SABESP has financial instrument assets
receivables from related parties, in the amount of R$&lt;span id="xdx_903_ecustom--FinancialInstrumentAssetsReceivablesFromRelatedParties_c20221231_pn3n3" title="Financial instrument assets receivables from related parties"&gt;1,156,743&lt;/span&gt; as of December 31, 2022 (R$&lt;span id="xdx_900_ecustom--FinancialInstrumentAssetsReceivablesFromRelatedParties_c20211231_pn3n3" title="Financial instrument assets receivables from related parties"&gt;818,552&lt;/span&gt; as of December 31, 2021), 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$&lt;span id="xdx_906_ecustom--ReimbursementOfAdditionalRetirementAndPensionPlan_c20221231_pn3n3" title="Reimbursement of additional retirement and pension plan"&gt;1,060,040&lt;/span&gt; (R$&lt;span id="xdx_901_ecustom--ReimbursementOfAdditionalRetirementAndPensionPlan_c20211231_pn3n3" title="Reimbursement of additional retirement and pension plan"&gt;741,910&lt;/span&gt; as of December 31, 2021), 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.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Financial liabilities&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfFinancialLiabilitiesTableTextBlock_pn3n3_zpgmaz4ev623" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 10)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B7_zMFnkwomTgw5" style="display: none"&gt;Financial liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Carrying amount&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fair value&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Carrying amount&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fair value&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; font-weight: normal; font-style: normal; text-align: justify"&gt;&#160;Borrowings and financing&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_c20221231_pn3n3" style="width: 10%; text-align: right" title="Borrowings and financing"&gt;18,958,671&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="width: 10%; text-align: right" title="Borrowings and financing"&gt;19,260,133&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-weight: normal; font-style: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; font-style: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_c20211231_pn3n3" style="width: 10%; font-weight: normal; font-style: normal; text-align: right" title="Borrowings and financing"&gt;17,723,836&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; font-style: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-weight: normal; font-style: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; font-style: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="width: 10%; font-weight: normal; font-style: normal; text-align: right" title="Borrowings and financing"&gt;17,947,954&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; font-style: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Trade payables and contractors&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--TradePayablesAndContractors_iI_pn3n3_c20221231_zyLLdigqU2ig" style="text-align: right" title="Trade payables and contractors"&gt;430,946&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--TradePayablesAndContractors_iI_pn3n3_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_zRSncXfIs0L6" style="text-align: right" title="Trade payables and contractors"&gt;430,946&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--TradePayablesAndContractors_iI_pn3n3_c20211231_zrbq3JvxweV8" style="text-align: right" title="Trade payables and contractors"&gt;236,763&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--TradePayablesAndContractors_iI_pn3n3_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_ztuhnnxk8M4a" style="text-align: right" title="Trade payables and contractors"&gt;236,763&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Services payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--OtherShorttermProvisions_c20221231_pn3n3" style="text-align: right" title="Services payable"&gt;723,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--OtherShorttermProvisions_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Services payable"&gt;723,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--OtherShorttermProvisions_c20211231_pn3n3" style="text-align: right" title="Services payable"&gt;469,027&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--OtherShorttermProvisions_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Services payable"&gt;469,027&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Program contract commitments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ProgramContractCommitment_c20221231_pn3n3" style="text-align: right" title="Program contract commitments"&gt;112,385&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--ProgramContractCommitment_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Program contract commitments"&gt;112,385&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--ProgramContractCommitment_c20211231_pn3n3" style="text-align: right" title="Program contract commitments"&gt;122,647&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--ProgramContractCommitment_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Program contract commitments"&gt;122,647&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Public-Private Partnership - PPP&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--PublicprivatePartnershipPpp_c20221231_pn3n3" style="text-align: right" title="Public-Private Partnership - PPP"&gt;2,959,181&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--PublicprivatePartnershipPpp_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Public-Private Partnership - PPP"&gt;2,959,181&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--PublicprivatePartnershipPpp_c20211231_pn3n3" style="text-align: right" title="Public-Private Partnership - PPP"&gt;3,060,185&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--PublicprivatePartnershipPpp_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Public-Private Partnership - PPP"&gt;3,060,185&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AB_znkRfp5DRx61" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;To obtain fair value of borrowings and financing, the
following criteria have been adopted:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify; text-indent: -19.85pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 8.5pt"/&gt;&lt;td style="width: 19.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(i)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;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. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 8.5pt"/&gt;&lt;td style="width: 19.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(ii)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;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&#x2019;s shares traded in the Brazilian
market. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 8.5pt"/&gt;&lt;td style="width: 19.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(iii)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Financing &#x2013; BNDES corresponds
to instruments valued at their carrying amount restated until the maturity date, and are indexed by the long-term interest rate (TJLP)&lt;/span&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;.
&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"&gt;These financings have specific characteristics
and conditions defined in the financing agreements with BNDES, between independent parties, and reflect the conditions for these 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 characteristics, is usually restricted to BNDES.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 8.5pt"/&gt;&lt;td style="width: 19.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(iv)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Other financings in local currency are
considered by carrying the 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. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 8.5pt"/&gt;&lt;td style="width: 19.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(v)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Agreements with IDB and IBRD were projected
until final maturity in origin currency, using the contracted interest rates plus SOFR&#x2019;s future rate, obtained with Bloomberg, 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, 2022. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 0.5in"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 8.5pt"/&gt;&lt;td style="width: 19.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(vi)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;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, 2022. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Times New Roman, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 8.5pt"/&gt;&lt;td style="width: 19.85pt"&gt;(vii)&lt;/td&gt;&lt;td style="text-align: justify"&gt;Lease and finance leases 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,
2022 as market value.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Financial instruments referring to financial investments
and borrowings and financing are classified as Level 2 in the fair value hierarchy.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfMarketRiskExplanatory>
    <ifrs-full:MaximumExposureToCreditRisk contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">2809441000</ifrs-full:MaximumExposureToCreditRisk>
    <ifrs-full:MaximumExposureToCreditRisk contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">3321489000</ifrs-full:MaximumExposureToCreditRisk>
    <sbs:SummaryOfExposureToExchangeRiskTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--SummaryOfExposureToExchangeRiskTableTextBlock_pn3n3_z4AqtAIKy4Ng" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B4_z5soCR7XK5lg" style="display: none"&gt;Schedule of exposure to exchange risk&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Foreign currency (in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;R$&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Foreign currency (in thousands)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;R$&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: justify"&gt;Borrowings and financing &#x2013; US$&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingAndFinancings_c20220101__20221231__srt--CurrencyAxis__currency--USD__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="width: 10%; text-align: right" title="Borrowings and financing"&gt;191,022&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingAndFinancings_c20220101__20221231__srt--CurrencyAxis__currency--USD_pn3n3" style="width: 10%; text-align: right" title="Borrowings and financing"&gt;996,695&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingAndFinancings_pn3n3_c20210101__20211231__srt--CurrencyAxis__currency--USD__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zHkslr1AAhec" style="width: 10%; text-align: right" title="Borrowings and financing"&gt;163,538&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingAndFinancings_pn3n3_c20210101__20211231__srt--CurrencyAxis__currency--USD_zns7QwjAjZrh" style="width: 10%; text-align: right" title="Borrowings and financing"&gt;912,624&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Borrowings and financing &#x2013; Yen&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingAndFinancings_c20220101__20221231__srt--CurrencyAxis__currency--JPY__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="text-align: right" title="Borrowings and financing"&gt;45,369,189&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingAndFinancings_c20220101__20221231__srt--CurrencyAxis__currency--JPY_pn3n3" style="text-align: right" title="Borrowings and financing"&gt;1,795,259&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingAndFinancings_pn3n3_c20210101__20211231__srt--CurrencyAxis__currency--JPY__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zH4vqn2APrTh" style="text-align: right" title="Borrowings and financing"&gt;49,324,813&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingAndFinancings_pn3n3_c20210101__20211231__srt--CurrencyAxis__currency--JPY_zwBJAVc63EAe" style="text-align: right" title="Borrowings and financing"&gt;2,390,774&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Interest and charges from borrowings and financing &#x2013; US$&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestExpenseOnBorrowings_c20220101__20221231__srt--CurrencyAxis__currency--USD_pn3n3" style="text-align: right" title="Interest and charges from borrowings and financing"&gt;6,985&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--InterestExpenseOnBorrowings_pn3n3_c20210101__20211231__srt--CurrencyAxis__currency--USD_z1bt3rSHEsCe" style="text-align: right" title="Interest and charges from borrowings and financing"&gt;4,121&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Interest and charges from borrowings and financing &#x2013; Yen&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestExpenseOnBorrowings_c20220101__20221231__srt--CurrencyAxis__currency--JPY_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and charges from borrowings and financing"&gt;10,502&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestExpenseOnBorrowings_pn3n3_c20210101__20211231__srt--CurrencyAxis__currency--JPY_zaGr4H6uRKsl" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and charges from borrowings and financing"&gt;13,970&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Total exposure&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--MaximumExposureToExchangeRisk_c20221231_pn3n3" style="text-align: right" title="Total exposure"&gt;2,809,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--MaximumExposureToExchangeRisk_iI_pn3n3_c20211231_zsUnESmCzphc" style="text-align: right" title="Total exposure"&gt;3,321,489&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Borrowing cost &#x2013; US$&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--BorrowingCostsIncurred_iN_pn3n3_di_c20220101__20221231__srt--CurrencyAxis__currency--USD_zx12go9mLzu3" style="text-align: right" title="Borrowing cost"&gt;(31,037&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--BorrowingCostsIncurred_iN_pn3n3_di_c20210101__20211231__srt--CurrencyAxis__currency--USD_z6dcP9rh1Bmj" style="text-align: right" title="Borrowing cost"&gt;(22,486&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Borrowing cost &#x2013; Yen&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--BorrowingCostsIncurred_iN_pn3n3_di_c20220101__20221231__srt--CurrencyAxis__currency--JPY_zf0GfreVk7B1" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing cost"&gt;(2,646&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--BorrowingCostsIncurred_iN_pn3n3_di_c20210101__20211231__srt--CurrencyAxis__currency--JPY_zTDizJsI5BEd" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing cost"&gt;(2,850&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total foreign-currency denominated borrowings (Note 17)&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--ForeignCurrencyDenominatedBorrowings_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total foreign currency-denominated borrowings"&gt;2,775,758&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ForeignCurrencyDenominatedBorrowings_pn3n3_c20210101__20211231_zhmxF5Ua9k45" style="border-bottom: Black 2.5pt double; text-align: right" title="Total foreign currency-denominated borrowings"&gt;3,296,153&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfExposureToExchangeRiskTableTextBlock>
    <sbs:BorrowingAndFinancings
      contextRef="From2022-01-012022-12-31_currency_USD_custom_ForeignCurrencyMember"
      decimals="-3"
      unitRef="BRL">191022000</sbs:BorrowingAndFinancings>
    <sbs:BorrowingAndFinancings
      contextRef="From2022-01-012022-12-31_currency_USD"
      decimals="-3"
      unitRef="BRL">996695000</sbs:BorrowingAndFinancings>
    <sbs:BorrowingAndFinancings
      contextRef="From2021-01-012021-12-31_currency_USD_custom_ForeignCurrencyMember"
      decimals="-3"
      unitRef="BRL">163538000</sbs:BorrowingAndFinancings>
    <sbs:BorrowingAndFinancings
      contextRef="From2021-01-012021-12-31_currency_USD"
      decimals="-3"
      unitRef="BRL">912624000</sbs:BorrowingAndFinancings>
    <sbs:BorrowingAndFinancings
      contextRef="From2022-01-012022-12-31_currency_JPY_custom_ForeignCurrencyMember"
      decimals="-3"
      unitRef="BRL">45369189000</sbs:BorrowingAndFinancings>
    <sbs:BorrowingAndFinancings
      contextRef="From2022-01-012022-12-31_currency_JPY"
      decimals="-3"
      unitRef="BRL">1795259000</sbs:BorrowingAndFinancings>
    <sbs:BorrowingAndFinancings
      contextRef="From2021-01-012021-12-31_currency_JPY_custom_ForeignCurrencyMember"
      decimals="-3"
      unitRef="BRL">49324813000</sbs:BorrowingAndFinancings>
    <sbs:BorrowingAndFinancings
      contextRef="From2021-01-012021-12-31_currency_JPY"
      decimals="-3"
      unitRef="BRL">2390774000</sbs:BorrowingAndFinancings>
    <ifrs-full:InterestExpenseOnBorrowings
      contextRef="From2022-01-012022-12-31_currency_USD"
      decimals="-3"
      unitRef="BRL">6985000</ifrs-full:InterestExpenseOnBorrowings>
    <ifrs-full:InterestExpenseOnBorrowings
      contextRef="From2021-01-012021-12-31_currency_USD"
      decimals="-3"
      unitRef="BRL">4121000</ifrs-full:InterestExpenseOnBorrowings>
    <ifrs-full:InterestExpenseOnBorrowings
      contextRef="From2022-01-012022-12-31_currency_JPY"
      decimals="-3"
      unitRef="BRL">10502000</ifrs-full:InterestExpenseOnBorrowings>
    <ifrs-full:InterestExpenseOnBorrowings
      contextRef="From2021-01-012021-12-31_currency_JPY"
      decimals="-3"
      unitRef="BRL">13970000</ifrs-full:InterestExpenseOnBorrowings>
    <sbs:MaximumExposureToExchangeRisk contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">2809441000</sbs:MaximumExposureToExchangeRisk>
    <sbs:MaximumExposureToExchangeRisk contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">3321489000</sbs:MaximumExposureToExchangeRisk>
    <ifrs-full:BorrowingCostsIncurred
      contextRef="From2022-01-012022-12-31_currency_USD"
      decimals="-3"
      unitRef="BRL">31037000</ifrs-full:BorrowingCostsIncurred>
    <ifrs-full:BorrowingCostsIncurred
      contextRef="From2021-01-012021-12-31_currency_USD"
      decimals="-3"
      unitRef="BRL">22486000</ifrs-full:BorrowingCostsIncurred>
    <ifrs-full:BorrowingCostsIncurred
      contextRef="From2022-01-012022-12-31_currency_JPY"
      decimals="-3"
      unitRef="BRL">2646000</ifrs-full:BorrowingCostsIncurred>
    <ifrs-full:BorrowingCostsIncurred
      contextRef="From2021-01-012021-12-31_currency_JPY"
      decimals="-3"
      unitRef="BRL">2850000</ifrs-full:BorrowingCostsIncurred>
    <sbs:ForeignCurrencyDenominatedBorrowings
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2775758000</sbs:ForeignCurrencyDenominatedBorrowings>
    <sbs:ForeignCurrencyDenominatedBorrowings
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">3296153000</sbs:ForeignCurrencyDenominatedBorrowings>
    <sbs:PercentageOfDecreaseInCurrencyDueToDebt
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="Pure">0.158</sbs:PercentageOfDecreaseInCurrencyDueToDebt>
    <sbs:SummaryOfIncreaseDecreaseInExchangeRateTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfIncreaseDecreaseInExchangeRateTableTextBlock_pn3n3_ze2xw9VtwGgh" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span id="xdx_8B7_zy0HYXmQ3u99" style="display: none"&gt;The table below shows the exchange rate variation for the period&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;December 31, 2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;December 31, 2021&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Variation&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 20%; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;US$&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 19%; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;R$ &lt;span id="xdx_908_ecustom--ClosingForeignExchangeRate1_iI_pid_c20221231__srt--CurrencyAxis__currency--USD_zoTx5gczTtl" title="Exchange rate"&gt;5.2177&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 19%; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;R$ &lt;span id="xdx_905_ecustom--ClosingForeignExchangeRate1_iI_pid_c20211231__srt--CurrencyAxis__currency--USD_z7SRLNTtypSj" title="Exchange rate"&gt;5.5805&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 19%; text-align: right"&gt;&lt;span id="xdx_900_ecustom--ClosingForeignExchangeRateVariation_iI_pip0_dp_c20221231__srt--CurrencyAxis__currency--USD_zpVsNbem43P8" title="Exchange rate variation"&gt;-6.5&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Iene&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;R$ &lt;span id="xdx_90B_ecustom--ClosingForeignExchangeRate1_iI_pid_c20221231__srt--CurrencyAxis__currency--JPY_zPcSMyQZq1ok" title="Exchange rate"&gt;0.03957&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;R$ &lt;span id="xdx_90F_ecustom--ClosingForeignExchangeRate1_iI_pid_c20211231__srt--CurrencyAxis__currency--JPY_zjR2JRvalNp6" title="Exchange rate"&gt;0.04847&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_ecustom--ClosingForeignExchangeRateVariation_iI_pip0_dp_c20221231__srt--CurrencyAxis__currency--JPY_z5taheQ76K2i" title="Exchange rate variation"&gt;-18.4&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfIncreaseDecreaseInExchangeRateTableTextBlock>
    <sbs:ClosingForeignExchangeRate1
      contextRef="AsOf2022-12-31_currency_USD"
      decimals="INF"
      unitRef="USDPShares">5.2177</sbs:ClosingForeignExchangeRate1>
    <sbs:ClosingForeignExchangeRate1
      contextRef="AsOf2021-12-31_currency_USD"
      decimals="INF"
      unitRef="USDPShares">5.5805</sbs:ClosingForeignExchangeRate1>
    <sbs:ClosingForeignExchangeRateVariation
      contextRef="AsOf2022-12-31_currency_USD"
      decimals="INF"
      unitRef="Pure">-0.065</sbs:ClosingForeignExchangeRateVariation>
    <sbs:ClosingForeignExchangeRate1
      contextRef="AsOf2022-12-31_currency_JPY"
      decimals="INF"
      unitRef="USDPShares">0.03957</sbs:ClosingForeignExchangeRate1>
    <sbs:ClosingForeignExchangeRate1
      contextRef="AsOf2021-12-31_currency_JPY"
      decimals="INF"
      unitRef="USDPShares">0.04847</sbs:ClosingForeignExchangeRate1>
    <sbs:ClosingForeignExchangeRateVariation
      contextRef="AsOf2022-12-31_currency_JPY"
      decimals="INF"
      unitRef="Pure">-0.184</sbs:ClosingForeignExchangeRateVariation>
    <sbs:LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">488614000</sbs:LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts>
    <sbs:LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">38324000</sbs:LiabilitiesRelatedToExchangeRateVariationOfBorrowingsAndFinancingContracts>
    <sbs:IncomeBeforeTaxes
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">280944000</sbs:IncomeBeforeTaxes>
    <sbs:IncomeBeforeTaxes
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">332149000</sbs:IncomeBeforeTaxes>
    <sbs:ScheduleOfCurrencyExposureTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--ScheduleOfCurrencyExposureTableTextBlock_pn3n3_zQLLpjlZ6Jmf" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;span id="xdx_8BE_zMrjOgXctqob" style="display: none"&gt;The Company understands that the scenario presented is reasonable, given the instability of the Brazilian real against the U.S. dollar
and the Yen&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Scenario I (Probable)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="text-align: center"&gt;(*)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 70%; font-weight: bold; text-align: left; padding-left: 5.4pt"&gt;Net currency exposure as of December 31, 2022 in US$ - Liabilities&lt;/td&gt;&lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--NetCurrencyExposure_iI_pn3n3_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zTcY7gwoClVd" style="width: 18%; text-align: right" title="Net currency exposure"&gt;191,022&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;US$ rate as of December 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_ecustom--CurrencyRates_iI_pid_uNumber_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zANMVXXXTOL4" title="Currency rate"&gt;5.2177&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Exchange rate estimated according to the scenario&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--ClosingForeignExchangeRate_iI_pid_uNumber_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zVSCOO6OdSM3" title="Exchange rate estimated according to the scenario"&gt;5.2700&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Difference between the rates&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(&lt;span id="xdx_901_ecustom--DifferencesBetweenRates_iI_pip0_dp_c20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zxj3U1VKykWi" title="Differences between the rates"&gt;0.0523&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Effect on the net financial result R$ - gain/(loss)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__srt--CurrencyAxis__currency--USD__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zuQ7l30shbqe" style="text-align: right" title="Effect on net financial result R$ - gain/(loss)"&gt;(9,990&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-left: 5.4pt"&gt;Net currency exposure as of December 31, 2022 in Yen - Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--NetCurrencyExposure_iI_pn3n3_c20221231__srt--CurrencyAxis__currency--JPY__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zOcr06UvEov8" style="text-align: right" title="Net currency exposure"&gt;45,369,189&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Yen rate as of December 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_903_ecustom--CurrencyRates_iI_pid_uNumber_c20221231__srt--CurrencyAxis__currency--JPY__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zFsZtLy51hyd" title="Currency rate"&gt;0.03957&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Exchange rate estimated according to the scenario&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_901_eifrs-full--ClosingForeignExchangeRate_iI_pid_uNumber_c20221231__srt--CurrencyAxis__currency--JPY__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zj5qA11Cr3ka" title="Exchange rate estimated according to the scenario"&gt;0.04203&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Difference between the rates&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(&lt;span id="xdx_90E_ecustom--DifferencesBetweenRates_iI_pip0_dp_c20221231__srt--CurrencyAxis__currency--JPY__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_zfjni4PkDIH2" title="Differences between the rates"&gt;0.00246&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Effect on the net financial result R$ - gain/(loss)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss_pn3n3_c20220101__20221231__srt--CurrencyAxis__currency--JPY__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_z12B42nRpzCd" style="border-bottom: Black 1pt solid; text-align: right" title="Effect on net financial result R$ - gain/(loss)"&gt;(111,608&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Total effect on the net financial result in R$ - gain/(loss)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InsuranceServiceResult_pn3n3_c20220101__20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember_fKCop_z54HOXwFreYi" style="border-bottom: Black 2.5pt double; text-align: right" title="Total effect on net financial result in R$ - gain/(loss)"&gt;(121,598&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;&lt;span id="xdx_F09_zsjL4EIvPZTk" style="font-size: 9pt"&gt;(*)&lt;/span&gt;&lt;/td&gt;
  &lt;td id="xdx_F18_zcMuUfk6X4tg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;For &lt;span style="font-size: 9pt"&gt;the probable
  scenario in U.S. dollars and Yen, the exchange rates estimated for December 31, 2023, were used, according to the Focus-BACEN and
  B3's Benchmark Rate report, of December 31, 2022, respectively&lt;/span&gt;.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


</sbs:ScheduleOfCurrencyExposureTableTextBlock>
    <sbs:NetCurrencyExposure
      contextRef="AsOf2022-12-31_currency_USD_custom_ProbableScenarioMember"
      decimals="-3"
      id="Fact001087"
      unitRef="BRL">191022000</sbs:NetCurrencyExposure>
    <sbs:CurrencyRates
      contextRef="AsOf2022-12-31_currency_USD_custom_ProbableScenarioMember"
      decimals="INF"
      id="Fact001089"
      unitRef="Number">5.2177</sbs:CurrencyRates>
    <ifrs-full:ClosingForeignExchangeRate
      contextRef="AsOf2022-12-31_currency_USD_custom_ProbableScenarioMember"
      decimals="INF"
      id="Fact001091"
      unitRef="Number">5.2700</ifrs-full:ClosingForeignExchangeRate>
    <sbs:DifferencesBetweenRates
      contextRef="AsOf2022-12-31_currency_USD_custom_ProbableScenarioMember"
      decimals="INF"
      id="Fact001093"
      unitRef="Pure">0.000523</sbs:DifferencesBetweenRates>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
      contextRef="From2022-01-012022-12-31_currency_USD_custom_ProbableScenarioMember"
      decimals="-3"
      id="Fact001095"
      unitRef="BRL">-9990000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <sbs:NetCurrencyExposure
      contextRef="AsOf2022-12-31_currency_JPY_custom_ProbableScenarioMember"
      decimals="-3"
      id="Fact001097"
      unitRef="BRL">45369189000</sbs:NetCurrencyExposure>
    <sbs:CurrencyRates
      contextRef="AsOf2022-12-31_currency_JPY_custom_ProbableScenarioMember"
      decimals="INF"
      id="Fact001099"
      unitRef="Number">0.03957</sbs:CurrencyRates>
    <ifrs-full:ClosingForeignExchangeRate
      contextRef="AsOf2022-12-31_currency_JPY_custom_ProbableScenarioMember"
      decimals="INF"
      id="Fact001101"
      unitRef="Number">0.04203</ifrs-full:ClosingForeignExchangeRate>
    <sbs:DifferencesBetweenRates
      contextRef="AsOf2022-12-31_currency_JPY_custom_ProbableScenarioMember"
      decimals="INF"
      id="Fact001103"
      unitRef="Pure">0.0000246</sbs:DifferencesBetweenRates>
    <ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss
      contextRef="From2022-01-012022-12-31_currency_JPY_custom_ProbableScenarioMember"
      decimals="-3"
      id="Fact001105"
      unitRef="BRL">-111608000</ifrs-full:GainsLossesOnExchangeDifferencesOnTranslationRecognisedInProfitOrLoss>
    <ifrs-full:InsuranceServiceResult
      contextRef="From2022-01-012022-12-31_custom_ProbableScenarioMember"
      decimals="-3"
      id="Fact001107"
      unitRef="BRL">-121598000</ifrs-full:InsuranceServiceResult>
    <sbs:SummaryOfBorrowingAndFinancingVariableInterestRateTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--SummaryOfBorrowingAndFinancingVariableInterestRateTableTextBlock_pn3n3_zNUJwsjICHTf" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span id="xdx_8BA_zWnYBUMCesNi" style="display: none"&gt;The table below provides the Company's borrowings and financing subject to variable interest rates&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;December 31, 2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;December 31, 2021&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;CDI&lt;sup&gt;(i)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20221231__ifrs-full--TypesOfInterestRatesAxis__custom--CertificadoDeDepositoInterbancarioMember_fKGkp_z9k2eSxj7wnf" style="width: 12%; text-align: right" title="Borrowings"&gt;9,251,150&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--CertificadoDeDepositoInterbancarioMember_fKGkp_zESGIKrswHqj" style="width: 12%; text-align: right" title="Borrowings"&gt;7,612,299&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;TR&lt;sup&gt;(ii)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20221231__ifrs-full--TypesOfInterestRatesAxis__custom--InterestBenchmarkRatesMember_fKGlpKQ_____zGls3z1cSOf9" style="text-align: right" title="Borrowings"&gt;1,635,587&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--InterestBenchmarkRatesMember_fKGlpKQ_____zbjN57Qr6spk" style="text-align: right" title="Borrowings"&gt;1,638,079&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;IPCA&lt;sup&gt;(iii)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20221231__ifrs-full--TypesOfInterestRatesAxis__custom--IndiceNacionalDePrecosAoConsumidorAmplosMember_fKGlpaSk___z07K47HmsSO" style="text-align: right" title="Borrowings"&gt;3,073,435&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--IndiceNacionalDePrecosAoConsumidorAmplosMember_fKGlpaSk___zM2vPVqlFOKb" style="text-align: right" title="Borrowings"&gt;3,019,459&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;TJLP&lt;sup&gt;(iv)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20221231__ifrs-full--TypesOfInterestRatesAxis__custom--TaxaDeJurosALongoPrazosMember_fKGl2KQ_____zEVSRiRfXAo5" style="text-align: right" title="Borrowings"&gt;1,433,029&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--TaxaDeJurosALongoPrazosMember_fKGl2KQ_____z7r5D2xqx903" style="text-align: right" title="Borrowings"&gt;1,478,740&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;SOFR&lt;sup&gt;(v)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20221231__ifrs-full--TypesOfInterestRatesAxis__custom--LondonInterbankOfferedRatesMember_fKHYp_zS7ZyoWzfGC1" style="text-align: right" title="Borrowings"&gt;996,697&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--LondonInterbankOfferedRatesMember_fKHYp_z6WMqmepu2i9" style="text-align: right" title="Borrowings"&gt;912,626&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Interest and charges&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsAndFinancing_c20221231__ifrs-full--TypesOfInterestRatesAxis__custom--InterestAndChargeMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings"&gt;424,856&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231__ifrs-full--TypesOfInterestRatesAxis__custom--InterestAndChargeMember_zkUDzTtrkXag" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings"&gt;243,696&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsAndFinancing_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings"&gt;16,814,754&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsAndFinancing_iI_pn3n3_c20211231_zqzLgZUk5KPl" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings"&gt;14,904,899&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F07_zzUq2p0b8I3i" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(i)&lt;/td&gt;
  &lt;td id="xdx_F1E_zjF0kIyFHv0i" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;CDI &#x2013; (Certificado de Dep&#xf3;sito Interbanc&#xe1;rio), an interbank deposit certificate&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F0D_z6dtRva7S6tc" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(ii)&lt;/td&gt;
  &lt;td id="xdx_F1A_zHc0bakxZG8c" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;TR &#x2013; Interest Benchmark Rate&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F0E_znOleRgUH0M7" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(iii)&lt;/td&gt;
  &lt;td id="xdx_F12_zHnZ3oZGmBla" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;IPCA &#x2013; (&#xcd;ndice Nacional de Pre&#xe7;os ao Consumidor Amplo), a consumer price index&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F0A_zp4bkoZckW91" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(iv)&lt;/td&gt;
  &lt;td id="xdx_F17_zQX0Pj8U3lX" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;TJLP &#x2013; (Taxa de Juros a Longo Prazo), a long-term interest rate index&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F01_zs6ngWReW7Ud" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(v)&lt;/td&gt;
  &lt;td id="xdx_F1D_zZXEOwrfvUVi" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;SOFR &#x2013; Secured Overnight Financing Rate&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


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    <sbs:SummaryOfCreditInformationOfBanksTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--SummaryOfCreditInformationOfBanksTableTextBlock_pn3n3_zM44JdICQ5Ob" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Risk Management (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;span id="xdx_8B7_zf7DzqJTLtBe" style="display: none"&gt;Schedule of internal policy of market risk management&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 37%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0"&gt;&lt;b&gt;Banks&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Fitch&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Moody's&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 21%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Standard Poor's&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Banco do Brasil S/A&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoDeBrasilMember" title="Credit rating information of the banks"&gt;AA(bra)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoDeBrasilMember" title="Credit rating information of the banks"&gt;AAA.br&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Banco Santander Brasil S/A&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_905_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoSantanderBrasilMember_z4NXXRKwrGxf" title="Credit rating information of the banks"&gt;AAA.br&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_90C_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingStandardPoorsAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoSantanderBrasilMember_zJ1Es3m0hZ7l" title="Credit rating information of the banks"&gt;brAAA&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Brazilian Federal Savings Bank&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_904_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaixaEconomicaFederalMember" title="Credit rating information of the banks"&gt;AA(bra)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaixaEconomicaFederalMember" title="Credit rating information of the banks"&gt;AAA.br&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingStandardPoorsAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--CaixaEconomicaFederalMember" title="Credit rating information of the banks"&gt;brAAA&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Banco Bradesco S/A&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_908_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBradescoMember" title="Credit rating information of the banks"&gt;AAA(bra)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_906_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBradescoMember" title="Credit rating information of the banks"&gt;AAA.br&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_905_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingStandardPoorsAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBradescoMember" title="Credit rating information of the banks"&gt;brAAA&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Ita&#xfa; Unibanco Holding S/A&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_90E_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ItauUnibancoHoldingMember" title="Credit rating information of the banks"&gt;AAA(bra)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_902_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--ItauUnibancoHoldingMember" title="Credit rating information of the banks"&gt;AAA.br&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Banco BV&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;-&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_901_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember" title="Credit rating information of the banks"&gt;AA.br&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_904_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingMoodysAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember" title="Credit rating information of the banks"&gt;brAAA&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Banco BTG Pactual S/A&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_90F_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--FitchMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBTGPactualSMember" title="Credit rating information of the banks"&gt;AA(bra)&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--MoodysMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBTGPactualSMember" title="Credit rating information of the banks"&gt;AAA.br&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&lt;span id="xdx_90B_eifrs-full--DescriptionOfRatingAgenciesUsed_c20220101__20221231__srt--CreditRatingFitchAxis__custom--StandardPoorsMember__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBTGPactualSMember" title="Credit rating information of the banks"&gt;brAAA&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</sbs:SummaryOfCreditInformationOfBanksTableTextBlock>
    <ifrs-full:DescriptionOfRatingAgenciesUsed contextRef="From2022-01-012022-12-31_custom_FitchMember_custom_BancoDeBrasilMember">AA(bra)</ifrs-full:DescriptionOfRatingAgenciesUsed>
    <ifrs-full:DescriptionOfRatingAgenciesUsed contextRef="From2022-01-012022-12-31_custom_MoodysMember_custom_BancoDeBrasilMember">AAA.br</ifrs-full:DescriptionOfRatingAgenciesUsed>
    <ifrs-full:DescriptionOfRatingAgenciesUsed contextRef="From2022-01-012022-12-31_custom_MoodysMember_custom_BancoSantanderBrasilMember">AAA.br</ifrs-full:DescriptionOfRatingAgenciesUsed>
    <ifrs-full:DescriptionOfRatingAgenciesUsed contextRef="From2022-01-012022-12-31_custom_StandardPoorsMember_custom_BancoSantanderBrasilMember">brAAA</ifrs-full:DescriptionOfRatingAgenciesUsed>
    <ifrs-full:DescriptionOfRatingAgenciesUsed contextRef="From2022-01-012022-12-31_custom_FitchMember_custom_CaixaEconomicaFederalMember">AA(bra)</ifrs-full:DescriptionOfRatingAgenciesUsed>
    <ifrs-full:DescriptionOfRatingAgenciesUsed contextRef="From2022-01-012022-12-31_custom_MoodysMember_custom_CaixaEconomicaFederalMember">AAA.br</ifrs-full:DescriptionOfRatingAgenciesUsed>
    <ifrs-full:DescriptionOfRatingAgenciesUsed contextRef="From2022-01-012022-12-31_custom_StandardPoorsMember_custom_CaixaEconomicaFederalMember">brAAA</ifrs-full:DescriptionOfRatingAgenciesUsed>
    <ifrs-full:DescriptionOfRatingAgenciesUsed contextRef="From2022-01-012022-12-31_custom_FitchMember_custom_BancoBradescoMember">AAA(bra)</ifrs-full:DescriptionOfRatingAgenciesUsed>
    <ifrs-full:DescriptionOfRatingAgenciesUsed contextRef="From2022-01-012022-12-31_custom_MoodysMember_custom_BancoBradescoMember">AAA.br</ifrs-full:DescriptionOfRatingAgenciesUsed>
    <ifrs-full:DescriptionOfRatingAgenciesUsed contextRef="From2022-01-012022-12-31_custom_StandardPoorsMember_custom_BancoBradescoMember">brAAA</ifrs-full:DescriptionOfRatingAgenciesUsed>
    <ifrs-full:DescriptionOfRatingAgenciesUsed contextRef="From2022-01-012022-12-31_custom_FitchMember_custom_ItauUnibancoHoldingMember">AAA(bra)</ifrs-full:DescriptionOfRatingAgenciesUsed>
    <ifrs-full:DescriptionOfRatingAgenciesUsed contextRef="From2022-01-012022-12-31_custom_MoodysMember_custom_ItauUnibancoHoldingMember">AAA.br</ifrs-full:DescriptionOfRatingAgenciesUsed>
    <ifrs-full:DescriptionOfRatingAgenciesUsed contextRef="From2022-01-012022-12-31_custom_MoodysMember_custom_BancoBVMember">AA.br</ifrs-full:DescriptionOfRatingAgenciesUsed>
    <ifrs-full:DescriptionOfRatingAgenciesUsed contextRef="From2022-01-012022-12-31_custom_StandardPoorsMember_custom_BancoBVMember">brAAA</ifrs-full:DescriptionOfRatingAgenciesUsed>
    <ifrs-full:DescriptionOfRatingAgenciesUsed contextRef="From2022-01-012022-12-31_custom_FitchMember_custom_BancoBTGPactualSMember">AA(bra)</ifrs-full:DescriptionOfRatingAgenciesUsed>
    <ifrs-full:DescriptionOfRatingAgenciesUsed contextRef="From2022-01-012022-12-31_custom_MoodysMember_custom_BancoBTGPactualSMember">AAA.br</ifrs-full:DescriptionOfRatingAgenciesUsed>
    <ifrs-full:DescriptionOfRatingAgenciesUsed contextRef="From2022-01-012022-12-31_custom_StandardPoorsMember_custom_BancoBTGPactualSMember">brAAA</ifrs-full:DescriptionOfRatingAgenciesUsed>
    <ifrs-full:DisclosureOfCreditRiskExplanatory contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_898_eifrs-full--DisclosureOfCreditRiskExplanatory_pn3n3_z2ihyu0seqah" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 5)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&lt;span id="xdx_8BB_zTMq8mf44jb7" style="display: none"&gt;The table below shows the rating assessment released by the Fitch agency, for deposit transactions and financial investments in local
currency&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Cash and cash equivalents and financial investments&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; padding-left: 5.4pt"&gt;AA(bra)&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--CashAndCashEquivalentsAndFinancialInvestments_c20221231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusBraMember_pn3n3" style="width: 12%; text-align: right" title="Cash and cash equivalents and financial investments"&gt;2,237,629&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--CashAndCashEquivalentsAndFinancialInvestments_iI_pn3n3_c20211231__ifrs-full--ExternalCreditGradesAxis__custom--AAPlusBraMember_zrwZ4doWn4ej" style="width: 12%; text-align: right" title="Cash and cash equivalents and financial investments"&gt;1,905,810&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;AAA(bra)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--CashAndCashEquivalentsAndFinancialInvestments_c20221231__ifrs-full--ExternalCreditGradesAxis__custom--AAABraMember_pn3n3" style="text-align: right" title="Cash and cash equivalents and financial investments"&gt;1,011,685&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--CashAndCashEquivalentsAndFinancialInvestments_iI_pn3n3_c20211231__ifrs-full--ExternalCreditGradesAxis__custom--AAABraMember_zWj63CEkYJAf" style="text-align: right" title="Cash and cash equivalents and financial investments"&gt;970,474&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;Other (*)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--CashAndCashEquivalentsAndFinancialInvestments_iI_pn3n3_c20221231__ifrs-full--ExternalCreditGradesAxis__custom--OthersMember_fKCop_zKJPgRdOqD66" style="border-bottom: Black 1pt solid; text-align: right" title="Cash and cash equivalents and financial investments"&gt;296,044&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--CashAndCashEquivalentsAndFinancialInvestments_iI_pn3n3_c20211231__ifrs-full--ExternalCreditGradesAxis__custom--OthersMember_fKCop_zO8c8oZq3E03" style="border-bottom: Black 1pt solid; text-align: right" title="Cash and cash equivalents and financial investments"&gt;275,030&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--CashAndCashEquivalentsAndFinancialInvestments_c20221231_pn3n3" style="text-align: right" title="Cash and cash equivalents and financial investments"&gt;3,545,358&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--CashAndCashEquivalentsAndFinancialInvestments_iI_pn3n3_c20211231_z0MmJ0GBLxXd" style="text-align: right" title="Cash and cash equivalents and financial investments"&gt;3,151,314&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F03_z1JffDejMPwc" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(*)&lt;/td&gt;
  &lt;td id="xdx_F13_zIBM7H6sJQif" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;As of December 31, 2022, this category includes R$ &lt;span id="xdx_900_ecustom--CurrentAccountsAndInvestmentFunds_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember_pn3n3" title="Current accounts and investment funds"&gt;289,908&lt;/span&gt; (R$ &lt;span id="xdx_90A_ecustom--CurrentAccountsAndInvestmentFunds_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember_z9jvvVvTPOt2" title="Current accounts and investment funds"&gt;262,465&lt;/span&gt; as of December 31, 2021) referring to Banco BV, current accounts,
and financial investments, which are not rated by Fitch.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


</ifrs-full:DisclosureOfCreditRiskExplanatory>
    <sbs:CashAndCashEquivalentsAndFinancialInvestments
      contextRef="AsOf2022-12-31_custom_AAPlusBraMember"
      decimals="-3"
      unitRef="BRL">2237629000</sbs:CashAndCashEquivalentsAndFinancialInvestments>
    <sbs:CashAndCashEquivalentsAndFinancialInvestments
      contextRef="AsOf2021-12-31_custom_AAPlusBraMember"
      decimals="-3"
      unitRef="BRL">1905810000</sbs:CashAndCashEquivalentsAndFinancialInvestments>
    <sbs:CashAndCashEquivalentsAndFinancialInvestments
      contextRef="AsOf2022-12-31_custom_AAABraMember"
      decimals="-3"
      unitRef="BRL">1011685000</sbs:CashAndCashEquivalentsAndFinancialInvestments>
    <sbs:CashAndCashEquivalentsAndFinancialInvestments
      contextRef="AsOf2021-12-31_custom_AAABraMember"
      decimals="-3"
      unitRef="BRL">970474000</sbs:CashAndCashEquivalentsAndFinancialInvestments>
    <sbs:CashAndCashEquivalentsAndFinancialInvestments
      contextRef="AsOf2022-12-31_custom_OthersMember"
      decimals="-3"
      id="Fact001197"
      unitRef="BRL">296044000</sbs:CashAndCashEquivalentsAndFinancialInvestments>
    <sbs:CashAndCashEquivalentsAndFinancialInvestments
      contextRef="AsOf2021-12-31_custom_OthersMember"
      decimals="-3"
      id="Fact001199"
      unitRef="BRL">275030000</sbs:CashAndCashEquivalentsAndFinancialInvestments>
    <sbs:CashAndCashEquivalentsAndFinancialInvestments contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">3545358000</sbs:CashAndCashEquivalentsAndFinancialInvestments>
    <sbs:CashAndCashEquivalentsAndFinancialInvestments contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">3151314000</sbs:CashAndCashEquivalentsAndFinancialInvestments>
    <sbs:CurrentAccountsAndInvestmentFunds
      contextRef="AsOf2022-12-31_custom_BancoBVMember"
      decimals="-3"
      unitRef="BRL">289908000</sbs:CurrentAccountsAndInvestmentFunds>
    <sbs:CurrentAccountsAndInvestmentFunds
      contextRef="AsOf2021-12-31_custom_BancoBVMember"
      decimals="-3"
      unitRef="BRL">262465000</sbs:CurrentAccountsAndInvestmentFunds>
    <ifrs-full:DisclosureOfLiquidityRiskExplanatory contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_896_eifrs-full--DisclosureOfLiquidityRiskExplanatory_pn3n3_zVuZ9fzWNHE3" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 6)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BD_zXJzz0BIqH8b" style="display: none"&gt;For agreements with floating interest rate, the interest rates used correspond to the base dates above.&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49B_20221231__ifrs-full--MaturityAxis__custom--TwentyTwentyTwoMember_zc2opGLxW5Fe" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_492_20221231__ifrs-full--MaturityAxis__custom--TwentyTwentyThreeMember_zERj8SFHIqS8" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20221231__ifrs-full--MaturityAxis__custom--TwentyTwentyFourMember_zRANUz1cJzu6" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_491_20221231__ifrs-full--MaturityAxis__custom--TwentyTwentyFiveMember_zcy5yjGySr6f" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49B_20221231__ifrs-full--MaturityAxis__custom--TwentyTwentySixMember_zcgtCTrdN1Ik" style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20221231__ifrs-full--MaturityAxis__custom--TwentyTwentySevenMember_zwow9RbdChp5" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20221231_zAoODmE2rYRk" style="font-weight: normal; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2023&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2024&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2025&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2026&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2027 onwards&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold"&gt;As of December 31, 2022&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Liabilities&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 10pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--BorrowingAndFinancing_iI_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 37%; text-align: left"&gt;Borrowings and financing&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;3,640,245&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;3,740,510&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;3,790,915&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;3,503,169&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%; font-weight: normal; text-align: right"&gt;3,821,448&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;13,422,829&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%; text-align: right"&gt;31,919,116&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--TradeAndOtherCurrentPayables_iI_pn3n3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Trade payables and contractors&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;430,946&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1222"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1223"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1224"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1225"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1226"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;430,946&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--OtherShorttermProvisions_iI_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;Services payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;723,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1230"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1231"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1232"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1233"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1234"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;723,242&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--PublicPrivatePartnership_iI_pn3n3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Public-Private Partnership &#x2013; PPP&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;517,681&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;423,568&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;386,767&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;386,767&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; text-align: right"&gt;386,767&lt;/td&gt;&lt;td style="font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,733,287&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,834,837&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--CapitalCommitments_iI_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Program Contract Commitments&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;100,022&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;1,174&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;1,174&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;1,174&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: normal; text-align: right"&gt;1,174&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;12,352&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;117,070&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--OtherLiabilities_iI_pn3n3_zc24A8jEMAUb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 3pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 3pt double; text-align: right"&gt;5,412,136&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 3pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 3pt double; text-align: right"&gt;4,165,252&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 3pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 3pt double; text-align: right"&gt;4,178,856&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 3pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 3pt double; text-align: right"&gt;3,891,110&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: normal; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 3pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 3pt double; text-align: right"&gt;4,209,389&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 3pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 3pt double; text-align: right"&gt;17,168,468&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 3pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 3pt double; text-align: right"&gt;39,025,211&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</ifrs-full:DisclosureOfLiquidityRiskExplanatory>
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      unitRef="BRL">3790915000</sbs:BorrowingAndFinancing>
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      contextRef="AsOf2022-12-31_custom_TwentyTwentyFiveMember"
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      unitRef="BRL">3503169000</sbs:BorrowingAndFinancing>
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      contextRef="AsOf2022-12-31_custom_TwentyTwentySixMember"
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      unitRef="BRL">3821448000</sbs:BorrowingAndFinancing>
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      unitRef="BRL">13422829000</sbs:BorrowingAndFinancing>
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      contextRef="AsOf2022-12-31_custom_TwentyTwentyTwoMember"
      decimals="-3"
      unitRef="BRL">430946000</ifrs-full:TradeAndOtherCurrentPayables>
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      contextRef="AsOf2022-12-31_custom_TwentyTwentyTwoMember"
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      unitRef="BRL">723242000</ifrs-full:OtherShorttermProvisions>
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      unitRef="BRL">517681000</sbs:PublicPrivatePartnership>
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      contextRef="AsOf2022-12-31_custom_TwentyTwentyThreeMember"
      decimals="-3"
      unitRef="BRL">423568000</sbs:PublicPrivatePartnership>
    <sbs:PublicPrivatePartnership
      contextRef="AsOf2022-12-31_custom_TwentyTwentyFourMember"
      decimals="-3"
      unitRef="BRL">386767000</sbs:PublicPrivatePartnership>
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      decimals="-3"
      unitRef="BRL">386767000</sbs:PublicPrivatePartnership>
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      decimals="-3"
      unitRef="BRL">386767000</sbs:PublicPrivatePartnership>
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      decimals="-3"
      unitRef="BRL">3733287000</sbs:PublicPrivatePartnership>
    <sbs:PublicPrivatePartnership contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">5834837000</sbs:PublicPrivatePartnership>
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      decimals="-3"
      unitRef="BRL">100022000</ifrs-full:CapitalCommitments>
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      contextRef="AsOf2022-12-31_custom_TwentyTwentyThreeMember"
      decimals="-3"
      unitRef="BRL">1174000</ifrs-full:CapitalCommitments>
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      contextRef="AsOf2022-12-31_custom_TwentyTwentyFourMember"
      decimals="-3"
      unitRef="BRL">1174000</ifrs-full:CapitalCommitments>
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      contextRef="AsOf2022-12-31_custom_TwentyTwentyFiveMember"
      decimals="-3"
      unitRef="BRL">1174000</ifrs-full:CapitalCommitments>
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      unitRef="BRL">1174000</ifrs-full:CapitalCommitments>
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      unitRef="BRL">12352000</ifrs-full:CapitalCommitments>
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      decimals="-3"
      unitRef="BRL">5412136000</ifrs-full:OtherLiabilities>
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      unitRef="BRL">4165252000</ifrs-full:OtherLiabilities>
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      unitRef="BRL">4178856000</ifrs-full:OtherLiabilities>
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      unitRef="BRL">3891110000</ifrs-full:OtherLiabilities>
    <ifrs-full:OtherLiabilities
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      decimals="-3"
      unitRef="BRL">4209389000</ifrs-full:OtherLiabilities>
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      unitRef="BRL">17168468000</ifrs-full:OtherLiabilities>
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    <sbs:ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock_pn3n3_zqDPYLGrflpk" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Risk Management (Details 7)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span id="xdx_8B2_z2PNj8YGo0m7" style="display: none"&gt;Schedule of
    estimates used in the measurement&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: top"&gt;
    &lt;td colspan="3" style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: center"&gt;&lt;b&gt;December 31,
    2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; width: 42%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt"&gt;&lt;b&gt;Indicators&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 28%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: center"&gt;&lt;b&gt;Exposure&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 30%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
&lt;div style="border-bottom: Black 0.5pt solid; padding: 0in 0in 1pt"&gt;

    &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: center"&gt;&lt;b&gt;Scenario I&lt;/b&gt;&lt;/p&gt;
    &lt;p style="font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: center"&gt;&lt;b&gt;(Probable)&lt;/b&gt;&lt;/p&gt;
&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;b&gt;Assets&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;CDI&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--FinancialAssets_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Assets"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;1,689,876&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_902_ecustom--InterestRatesDuringTheYear1_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zizzjlnbZOUe" title="Interest Rates During The Year1"&gt;13.4200&lt;/span&gt;%(**)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Financial income&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--FinancialAssets_c20221231__ifrs-full--ClassesOfFinancialAssetsAxis__custom--FinancialIncomeMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Assets"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;226,781&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;CDI &lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(9,251,150)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_90D_ecustom--InterestRatesDuringTheYear_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zP5ZVL0ZzpVk" title="Interest Rates During The Year"&gt;13.4200&lt;/span&gt;%(**)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Interest to be incurred&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--FinancialLiabilities_c20221231__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--InterestToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ScenarioIMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(1,241,504)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
&lt;div style="margin-top: 1pt; margin-bottom: 1pt; width: 100%"&gt;&lt;div style="border-top: Black 0.5pt solid; font-size: 1pt"&gt;&#160;&lt;/div&gt;&lt;/div&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
&lt;div style="margin-top: 1pt; margin-bottom: 1pt; width: 100%"&gt;&lt;div style="border-top: Black 0.5pt solid; font-size: 1pt"&gt;&#160;&lt;/div&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;CDI net exposure&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--MaximumExposureToCreditRisk_iNI_pn3n3_di_c20221231__custom--VariableInterestRateAxis__custom--CDIMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zHa6snXq6DJ4" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Exposure interest rate risk"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(7,561,274)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--MaximumExposureToCreditRisk_iNI_pn3n3_di_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_z08F2SUYrvfi" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Exposure interest rate risk"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(1,014,723)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;b&gt;Liabilities&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;TR&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TRMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(1,635,587)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_90C_ecustom--InterestRatesDuringTheYear_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--TRMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zuqiTMglJ2Z6" title="Interest Rates During The Year"&gt;0.0205&lt;/span&gt;%(**)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Expenses to be incurred &lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TRMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--ExpensesToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(335)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;IPCA&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--IPCAMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(3,073,435)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_901_ecustom--InterestRatesDuringTheYear_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--IPCAMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zkfzbIhQjO0f" title="Interest Rates During The Year"&gt;5.3128&lt;/span&gt;%(*)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Expenses to be incurred &lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--IPCAMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--ExpensesToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(163,285)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;TJLP&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(1,433,029)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_902_ecustom--InterestRatesDuringTheYear_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pdd" title="Interest Rates During The Year"&gt;7.2000&lt;/span&gt;%(*)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Interest to be incurred&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--TJLPMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--InterestToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(103,178)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;SOFR (***) &lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ExposureMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(996,697)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_90A_ecustom--InterestRatesDuringTheYear_iI_pip0_dp_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_zZ23wF2WLAT" title="Interest Rates During The Year"&gt;0.0491&lt;/span&gt;%(**)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Interest to be incurred&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--FinancialLiabilities_c20221231__custom--VariableInterestRateAxis__custom--LIBORMember__ifrs-full--ClassesOfFinancialLiabilitiesAxis__custom--InterestToBeIncurredMember__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%" title="Liabilities"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(489)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
&lt;div style="margin-top: 1pt; margin-bottom: 1pt; width: 100%"&gt;&lt;div style="border-top: Black 0.5pt solid; font-size: 1pt"&gt;&#160;&lt;/div&gt;&lt;/div&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Total expenses to be incurred, net&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98B_eifrs-full--FinancialLiabilities_c20221231__ifrs-full--ProbabilityOfDefaultAxis__custom--ProbableScenarioMember__ifrs-full--TypesOfRisksAxis__ifrs-full--InterestRateRiskMember_pn3n3" style="border-bottom: Black 1.5pt double; font: 9pt/110% Georgia, Times, Serif; margin: 0 0 1pt; text-align: right" title="Liabilities"&gt;(1,282,010)&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;table cellpadding="0" cellspacing="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; width: 100%; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(*)&#160;&#160;Source: Focus-BACEN Report of December 31, 2022&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(**) Source: B3 of December 31, 2022&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(***) Source: Bloomberg&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:ScheduleOfSensitivityAnalysisOnInterestRateRiskTableTextBlock>
    <ifrs-full:FinancialAssets
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      unitRef="BRL">1689876000</ifrs-full:FinancialAssets>
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      contextRef="AsOf2022-12-31_custom_FinancialIncomeMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember"
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      unitRef="BRL">226781000</ifrs-full:FinancialAssets>
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      unitRef="BRL">-9251150000</ifrs-full:FinancialLiabilities>
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      contextRef="AsOf2022-12-31_custom_InterestToBeIncurredMember_custom_ScenarioIMember_ifrs-full_InterestRateRiskMember"
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      unitRef="BRL">-1241504000</ifrs-full:FinancialLiabilities>
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      contextRef="AsOf2022-12-31_custom_CDIMember_custom_ExposureMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">7561274000</ifrs-full:MaximumExposureToCreditRisk>
    <ifrs-full:MaximumExposureToCreditRisk
      contextRef="AsOf2022-12-31_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">1014723000</ifrs-full:MaximumExposureToCreditRisk>
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      contextRef="AsOf2022-12-31_custom_TRMember_custom_ExposureMember_ifrs-full_InterestRateRiskMember"
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      unitRef="BRL">-1635587000</ifrs-full:FinancialLiabilities>
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      contextRef="AsOf2022-12-31_custom_TRMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember"
      decimals="INF"
      unitRef="Pure">0.000205</sbs:InterestRatesDuringTheYear>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_TRMember_custom_ExpensesToBeIncurredMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">-335000</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_IPCAMember_custom_ExposureMember_ifrs-full_InterestRateRiskMember"
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      unitRef="BRL">-3073435000</ifrs-full:FinancialLiabilities>
    <sbs:InterestRatesDuringTheYear
      contextRef="AsOf2022-12-31_custom_IPCAMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember"
      decimals="INF"
      unitRef="Pure">0.053128</sbs:InterestRatesDuringTheYear>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_IPCAMember_custom_ExpensesToBeIncurredMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">-163285000</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_TJLPMember_custom_ExposureMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">-1433029000</ifrs-full:FinancialLiabilities>
    <sbs:InterestRatesDuringTheYear
      contextRef="AsOf2022-12-31_custom_TJLPMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember"
      decimals="INF"
      unitRef="Pure">7.2000</sbs:InterestRatesDuringTheYear>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_TJLPMember_custom_InterestToBeIncurredMember_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">-103178000</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_LIBORMember_custom_ExposureMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">-996697000</ifrs-full:FinancialLiabilities>
    <sbs:InterestRatesDuringTheYear
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      decimals="INF"
      unitRef="Pure">0.000491</sbs:InterestRatesDuringTheYear>
    <ifrs-full:FinancialLiabilities
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      decimals="-3"
      unitRef="BRL">-489000</ifrs-full:FinancialLiabilities>
    <ifrs-full:FinancialLiabilities
      contextRef="AsOf2022-12-31_custom_ProbableScenarioMember_ifrs-full_InterestRateRiskMember"
      decimals="-3"
      unitRef="BRL">-1282010000</ifrs-full:FinancialLiabilities>
    <sbs:SummaryOfCapitalManagementTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfCapitalManagementTableTextBlock_pn3n3_zzznN3eGoKKg" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 8)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&lt;span id="xdx_8BC_zn55fTWrOT1g" style="display: none"&gt;&#160;Total capital is calculated as total equity as shown in the statement of the financial position plus net debt&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_491_20221231_zJZDZrSWLGJj" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_492_20211231_zYQnsgBlGQmf" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-weight: bold; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eifrs-full--Borrowings_iI_zFNJwmdLZdW8" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify"&gt;Total borrowings and financing (Note 17)&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;18,958,671&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;17,723,836&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--CashAndCashEquivalents1_iI_z28QLc9qOH9a" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;(-) Cash and cash equivalents (Note 7)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,867,485&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(717,929&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--InvestmentsInAssociates_iNI_di_zAjqF60Fofg3" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;(-) Financial investments (Note 8)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(1,677,873&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(2,433,385&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_ecustom--DebtNet_iI_zcbT6yjPJrcc" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Net debt&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;15,413,313&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;14,572,522&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--Equity_iI_zsKGJDm6PJI2" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total equity&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;27,333,533&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;24,931,859&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_ecustom--TotalCapital_iI_zwInkWL7vL12" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total capital (shareholders + providers of capital)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;42,746,846&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;39,504,381&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--LeverageRatio_iI_pip0_dp_zP7eeJgaldU1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Leverage ratio&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;36&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;37&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfCapitalManagementTableTextBlock>
    <ifrs-full:Borrowings contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">18958671000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">17723836000</ifrs-full:Borrowings>
    <sbs:CashAndCashEquivalents1 contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-1867485000</sbs:CashAndCashEquivalents1>
    <sbs:CashAndCashEquivalents1 contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-717929000</sbs:CashAndCashEquivalents1>
    <ifrs-full:InvestmentsInAssociates contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1677873000</ifrs-full:InvestmentsInAssociates>
    <ifrs-full:InvestmentsInAssociates contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2433385000</ifrs-full:InvestmentsInAssociates>
    <sbs:DebtNet contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">15413313000</sbs:DebtNet>
    <sbs:DebtNet contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">14572522000</sbs:DebtNet>
    <ifrs-full:Equity contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">27333533000</ifrs-full:Equity>
    <ifrs-full:Equity contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">24931859000</ifrs-full:Equity>
    <sbs:TotalCapital contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">42746846000</sbs:TotalCapital>
    <sbs:TotalCapital contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">39504381000</sbs:TotalCapital>
    <sbs:LeverageRatio contextRef="AsOf2022-12-31" decimals="INF" unitRef="Pure">0.36</sbs:LeverageRatio>
    <sbs:LeverageRatio contextRef="AsOf2021-12-31" decimals="INF" unitRef="Pure">0.37</sbs:LeverageRatio>
    <sbs:LeverageRatio contextRef="AsOf2022-12-31" decimals="INF" unitRef="Pure">0.36</sbs:LeverageRatio>
    <sbs:LeverageRatio contextRef="AsOf2021-12-31" decimals="INF" unitRef="Pure">0.37</sbs:LeverageRatio>
    <ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_897_eifrs-full--DisclosureOfFairValueOfFinancialInstrumentsExplanatory_pn3n3_zDNTZjVik4F4" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 9)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;&lt;span id="xdx_8B4_zSKUC8Y5ePEe" style="display: none"&gt;The estimated fair values of the financial instruments are as follows&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Carrying amount&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fair value&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Carrying amount&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fair value&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: justify"&gt;Cash and cash equivalents&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CashAndCashEquivalents_c20221231_pn3n3" style="width: 10%; text-align: right" title="Cash and cash equivalents"&gt;1,867,485&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CashAndCashEquivalents_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="width: 10%; text-align: right" title="Cash and cash equivalents"&gt;1,867,485&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CashAndCashEquivalents_c20211231_pn3n3" style="width: 10%; text-align: right" title="Cash and cash equivalents"&gt;717,929&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CashAndCashEquivalents_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="width: 10%; text-align: right" title="Cash and cash equivalents"&gt;717,929&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Financial investments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231_pn3n3" style="text-align: right" title="Financial investments"&gt;1,677,873&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Financial investments"&gt;1,677,873&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231_pn3n3" style="text-align: right" title="Financial investments"&gt;2,433,385&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Financial investments"&gt;2,433,385&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Restricted cash&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--RestrictedCashAndCashEquivalents_c20221231_pn3n3" style="text-align: right" title="Restricted cash"&gt;37,474&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--RestrictedCashAndCashEquivalents_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Restricted cash"&gt;37,474&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--RestrictedCashAndCashEquivalents_c20211231_pn3n3" style="text-align: right" title="Restricted cash"&gt;28,467&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--RestrictedCashAndCashEquivalents_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Restricted cash"&gt;28,467&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Trade receivables&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--TradeReceivables_c20221231_pn3n3" style="text-align: right" title="Trade receivables"&gt;3,277,808&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--TradeReceivables_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Trade receivables"&gt;3,277,808&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--TradeReceivables_c20211231_pn3n3" style="text-align: right" title="Trade receivables"&gt;2,918,311&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--TradeReceivables_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Trade receivables"&gt;2,918,311&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Water and Basic Sanitation National Agency &#x2013; ANA&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--WaterNationalAgencyNoncurrent_c20221231_pn3n3" style="text-align: right" title="Water National Agency - ANA"&gt;9,193&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--WaterNationalAgencyNoncurrent_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Water National Agency - ANA"&gt;9,193&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--WaterNationalAgencyNoncurrent_c20211231_pn3n3" style="text-align: right" title="Water National Agency - ANA"&gt;20,666&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--WaterNationalAgencyNoncurrent_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Water National Agency - ANA"&gt;20,666&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Other assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--OtherReceivables_c20221231_pn3n3" style="text-align: right" title="Other receivables"&gt;212,674&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--OtherReceivables_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Other receivables"&gt;212,674&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--OtherReceivables_c20211231_pn3n3" style="text-align: right" title="Other receivables"&gt;226,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--OtherReceivables_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Other receivables"&gt;226,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory>
    <ifrs-full:CashAndCashEquivalents contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1867485000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents
      contextRef="AsOf2022-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">1867485000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">717929000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents
      contextRef="AsOf2021-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">717929000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1677873000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">1677873000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2433385000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">2433385000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:RestrictedCashAndCashEquivalents contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">37474000</ifrs-full:RestrictedCashAndCashEquivalents>
    <ifrs-full:RestrictedCashAndCashEquivalents
      contextRef="AsOf2022-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">37474000</ifrs-full:RestrictedCashAndCashEquivalents>
    <ifrs-full:RestrictedCashAndCashEquivalents contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">28467000</ifrs-full:RestrictedCashAndCashEquivalents>
    <ifrs-full:RestrictedCashAndCashEquivalents
      contextRef="AsOf2021-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">28467000</ifrs-full:RestrictedCashAndCashEquivalents>
    <ifrs-full:TradeReceivables contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">3277808000</ifrs-full:TradeReceivables>
    <ifrs-full:TradeReceivables
      contextRef="AsOf2022-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">3277808000</ifrs-full:TradeReceivables>
    <ifrs-full:TradeReceivables contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2918311000</ifrs-full:TradeReceivables>
    <ifrs-full:TradeReceivables
      contextRef="AsOf2021-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">2918311000</ifrs-full:TradeReceivables>
    <sbs:WaterNationalAgencyNoncurrent contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">9193000</sbs:WaterNationalAgencyNoncurrent>
    <sbs:WaterNationalAgencyNoncurrent
      contextRef="AsOf2022-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">9193000</sbs:WaterNationalAgencyNoncurrent>
    <sbs:WaterNationalAgencyNoncurrent contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">20666000</sbs:WaterNationalAgencyNoncurrent>
    <sbs:WaterNationalAgencyNoncurrent
      contextRef="AsOf2021-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">20666000</sbs:WaterNationalAgencyNoncurrent>
    <ifrs-full:OtherReceivables contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">212674000</ifrs-full:OtherReceivables>
    <ifrs-full:OtherReceivables
      contextRef="AsOf2022-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">212674000</ifrs-full:OtherReceivables>
    <ifrs-full:OtherReceivables contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">226242000</ifrs-full:OtherReceivables>
    <ifrs-full:OtherReceivables
      contextRef="AsOf2021-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">226242000</ifrs-full:OtherReceivables>
    <sbs:FinancialInstrumentAssetsReceivablesFromRelatedParties contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1156743000</sbs:FinancialInstrumentAssetsReceivablesFromRelatedParties>
    <sbs:FinancialInstrumentAssetsReceivablesFromRelatedParties contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">818552000</sbs:FinancialInstrumentAssetsReceivablesFromRelatedParties>
    <sbs:ReimbursementOfAdditionalRetirementAndPensionPlan contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1060040000</sbs:ReimbursementOfAdditionalRetirementAndPensionPlan>
    <sbs:ReimbursementOfAdditionalRetirementAndPensionPlan contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">741910000</sbs:ReimbursementOfAdditionalRetirementAndPensionPlan>
    <sbs:SummaryOfFinancialLiabilitiesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfFinancialLiabilitiesTableTextBlock_pn3n3_zpgmaz4ev623" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Risk Management (Details 10)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B7_zMFnkwomTgw5" style="display: none"&gt;Financial liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Carrying amount&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fair value&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Carrying amount&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Fair value&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; font-weight: normal; font-style: normal; text-align: justify"&gt;&#160;Borrowings and financing&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_c20221231_pn3n3" style="width: 10%; text-align: right" title="Borrowings and financing"&gt;18,958,671&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="width: 10%; text-align: right" title="Borrowings and financing"&gt;19,260,133&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-weight: normal; font-style: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; font-style: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_c20211231_pn3n3" style="width: 10%; font-weight: normal; font-style: normal; text-align: right" title="Borrowings and financing"&gt;17,723,836&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; font-style: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-weight: normal; font-style: normal"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-weight: normal; font-style: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="width: 10%; font-weight: normal; font-style: normal; text-align: right" title="Borrowings and financing"&gt;17,947,954&lt;/td&gt;&lt;td style="width: 1%; font-weight: normal; font-style: normal; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Trade payables and contractors&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--TradePayablesAndContractors_iI_pn3n3_c20221231_zyLLdigqU2ig" style="text-align: right" title="Trade payables and contractors"&gt;430,946&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--TradePayablesAndContractors_iI_pn3n3_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_zRSncXfIs0L6" style="text-align: right" title="Trade payables and contractors"&gt;430,946&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--TradePayablesAndContractors_iI_pn3n3_c20211231_zrbq3JvxweV8" style="text-align: right" title="Trade payables and contractors"&gt;236,763&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--TradePayablesAndContractors_iI_pn3n3_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_ztuhnnxk8M4a" style="text-align: right" title="Trade payables and contractors"&gt;236,763&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Services payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--OtherShorttermProvisions_c20221231_pn3n3" style="text-align: right" title="Services payable"&gt;723,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--OtherShorttermProvisions_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Services payable"&gt;723,242&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--OtherShorttermProvisions_c20211231_pn3n3" style="text-align: right" title="Services payable"&gt;469,027&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--OtherShorttermProvisions_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Services payable"&gt;469,027&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Program contract commitments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ProgramContractCommitment_c20221231_pn3n3" style="text-align: right" title="Program contract commitments"&gt;112,385&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--ProgramContractCommitment_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Program contract commitments"&gt;112,385&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--ProgramContractCommitment_c20211231_pn3n3" style="text-align: right" title="Program contract commitments"&gt;122,647&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--ProgramContractCommitment_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Program contract commitments"&gt;122,647&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Public-Private Partnership - PPP&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--PublicprivatePartnershipPpp_c20221231_pn3n3" style="text-align: right" title="Public-Private Partnership - PPP"&gt;2,959,181&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--PublicprivatePartnershipPpp_c20221231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Public-Private Partnership - PPP"&gt;2,959,181&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--PublicprivatePartnershipPpp_c20211231_pn3n3" style="text-align: right" title="Public-Private Partnership - PPP"&gt;3,060,185&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--PublicprivatePartnershipPpp_c20211231__ifrs-full--FairValueAsDeemedCostAxis__custom--FairValuesMember_pn3n3" style="text-align: right" title="Public-Private Partnership - PPP"&gt;3,060,185&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfFinancialLiabilitiesTableTextBlock>
    <ifrs-full:Borrowings contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">18958671000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">19260133000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">17723836000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2021-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">17947954000</ifrs-full:Borrowings>
    <sbs:TradePayablesAndContractors contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">430946000</sbs:TradePayablesAndContractors>
    <sbs:TradePayablesAndContractors
      contextRef="AsOf2022-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">430946000</sbs:TradePayablesAndContractors>
    <sbs:TradePayablesAndContractors contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">236763000</sbs:TradePayablesAndContractors>
    <sbs:TradePayablesAndContractors
      contextRef="AsOf2021-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">236763000</sbs:TradePayablesAndContractors>
    <ifrs-full:OtherShorttermProvisions contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">723242000</ifrs-full:OtherShorttermProvisions>
    <ifrs-full:OtherShorttermProvisions
      contextRef="AsOf2022-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">723242000</ifrs-full:OtherShorttermProvisions>
    <ifrs-full:OtherShorttermProvisions contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">469027000</ifrs-full:OtherShorttermProvisions>
    <ifrs-full:OtherShorttermProvisions
      contextRef="AsOf2021-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">469027000</ifrs-full:OtherShorttermProvisions>
    <sbs:ProgramContractCommitment contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">112385000</sbs:ProgramContractCommitment>
    <sbs:ProgramContractCommitment
      contextRef="AsOf2022-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">112385000</sbs:ProgramContractCommitment>
    <sbs:ProgramContractCommitment contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">122647000</sbs:ProgramContractCommitment>
    <sbs:ProgramContractCommitment
      contextRef="AsOf2021-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">122647000</sbs:ProgramContractCommitment>
    <sbs:PublicprivatePartnershipPpp contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">2959181000</sbs:PublicprivatePartnershipPpp>
    <sbs:PublicprivatePartnershipPpp
      contextRef="AsOf2022-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">2959181000</sbs:PublicprivatePartnershipPpp>
    <sbs:PublicprivatePartnershipPpp contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">3060185000</sbs:PublicprivatePartnershipPpp>
    <sbs:PublicprivatePartnershipPpp
      contextRef="AsOf2021-12-31_custom_FairValuesMember"
      decimals="-3"
      unitRef="BRL">3060185000</sbs:PublicprivatePartnershipPpp>
    <ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80D_eifrs-full--DisclosureOfAccountingJudgementsAndEstimatesExplanatory_zrEeytPJwD8e" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;b&gt;6&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_82A_zVlsPI1aqxh3"&gt;Key accounting estimates and judgments&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The preparation of the financial statements requires
management to disclose 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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company establishes estimates and assumptions regarding
the future, which are reviewed on a timely basis. Such accounting estimates, by definition, may differ from the actual results. The effects
arising from the reviews of the accounting estimates are recognized in the period in which the estimates are reviewed.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;6.1 Key accounting judgments in the application of
accounting policies&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;6.2 Main sources of uncertainties in the estimates
&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The areas that require a higher level of judgment and
have greater complexity, as well as those in which assumptions and estimates that are significant for the financial statements are disclosed
as follows:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0%"/&gt;&lt;td style="width: 3%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(a)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-left: 5pt; text-align: justify; width: 97%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Allowance for doubtful accounts&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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, the actual results may be different.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0%"/&gt;&lt;td style="width: 3%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(b)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-left: 5pt; text-align: justify; width: 97%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Intangible assets arising from concession
agreements and program contracts&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Intangible assets are those arising from concession contracts,
and the main costs are transferred from the Contract Asset, as described in Note 3.7.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Intangible assets under Concession Agreements, Service
Agreements and Program Contracts, are amortized on a straight-line basis according to the lower of the period of the contract or the
useful life of the asset or contract period. Additional information on the accounting for intangible assets arising from concession agreements
is described in Notes 3.9 and 15.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The recognition of the fair value of the intangible assets
arising an exchange for an asset, involving 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.
&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0%"/&gt;&lt;td style="width: 3%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(c)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-left: 5pt; text-align: justify; width: 97%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Pension plan obligations &#x2013;
Pension Plans&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company sponsors a defined benefit plan and the defined
contribution plan, as described in Notes 3.19 and 22.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#x2019;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&lt;span style="letter-spacing: -0.1pt"&gt;. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0%"/&gt;&lt;td style="width: 3%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(d)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-left: 5pt; text-align: justify; width: 97%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Deferred income tax and social contribution&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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 Notes 3.17 and 19&lt;span style="letter-spacing: -0.1pt"&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0%"/&gt;&lt;td style="width: 3%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(e)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-left: 5pt; text-align: justify; width: 97%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Provisions &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The provisions for civil, labor, environmental and tax
risks are created based on Notes 3.15 and 20. Judgments regarding future events may significantly differ from actual estimates and exceed
the amounts provisioned. The provisions are revised and adjusted taking into consideration changes in the circumstances involved.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0%"/&gt;&lt;td style="width: 3%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(f)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-left: 5pt; text-align: justify; width: 97%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Unbilled revenue&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Unbilled revenue corresponds 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.&lt;/p&gt;




&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory>
    <ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_807_eifrs-full--DisclosureOfCashAndCashEquivalentsExplanatory_zqbERbiXfPn9" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;b&gt;7&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_821_zen1vGDffR78"&gt;Cash and cash equivalents&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_884_ecustom--ScheduleOfCashAndCashEquivalentsTableTextBlock_pn3n3_zKR1gLCd6xIh" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Cash and cash equivalents (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; text-align: justify"&gt;&lt;span id="xdx_8B2_znBbU79GQxd6" style="display: none"&gt;Cash and cash equivalents&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_498_20221231_zOw80P1ZEVZk" style="padding-right: 10pt; text-align: center; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20211231_zYMVj88l2Hch" style="padding-right: 10pt; text-align: center; white-space: nowrap"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; width: 38%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 10pt; white-space: nowrap; width: 31%"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;December 31, 2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 10pt; white-space: nowrap; width: 31%"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;December 31, 2021 &lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 10pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 10pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eifrs-full--Cash_iI_pn3n3_zFqgUtEm5Hfi" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Cash and banks&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 10pt; padding-left: 2.85pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;139,844&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 10pt; padding-left: 2.85pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;146,853&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--CashEquivalents_iI_pn3n3_zmeCT8kLnfHk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Cash equivalents&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 10pt; white-space: nowrap"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;1,727,641&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 10pt; white-space: nowrap"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;571,076&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--CashAndCashEquivalents_iI_pn3n3_zt1Z7BoonWwe" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Total&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 10pt; white-space: nowrap"&gt;
    &lt;p style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;1,867,485&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 10pt; white-space: nowrap"&gt;
    &lt;p style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;717,929&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 10pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 10pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The average yield of cash equivalents corresponded to
&lt;span id="xdx_902_ecustom--AverageYieldOfCashEquivalents_pid_dp_uPure_c20220101__20221231__ifrs-full--TypesOfInterestRatesAxis__custom--CertificadoDeDepositoInterbancarioMember_zz6iP8zhVHI2" title="Average yield of cash equivalents"&gt;95.69&lt;/span&gt;% of CDI in December 2022 (&lt;span id="xdx_90B_ecustom--AverageYieldOfCashEquivalents_pid_dp_uPure_c20210101__20211231__ifrs-full--TypesOfInterestRatesAxis__custom--CertificadoDeDepositoInterbancarioMember_zKEQq7uj6Fu2" title="Average yield of cash equivalents"&gt;96.00&lt;/span&gt;% in December 2021).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory>
    <sbs:ScheduleOfCashAndCashEquivalentsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_884_ecustom--ScheduleOfCashAndCashEquivalentsTableTextBlock_pn3n3_zKR1gLCd6xIh" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Cash and cash equivalents (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; text-align: justify"&gt;&lt;span id="xdx_8B2_znBbU79GQxd6" style="display: none"&gt;Cash and cash equivalents&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_498_20221231_zOw80P1ZEVZk" style="padding-right: 10pt; text-align: center; white-space: nowrap"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_49F_20211231_zYMVj88l2Hch" style="padding-right: 10pt; text-align: center; white-space: nowrap"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; width: 38%; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 10pt; white-space: nowrap; width: 31%"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;December 31, 2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 10pt; white-space: nowrap; width: 31%"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;December 31, 2021 &lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 10pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 10pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eifrs-full--Cash_iI_pn3n3_zFqgUtEm5Hfi" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Cash and banks&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 10pt; padding-left: 2.85pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;139,844&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 10pt; padding-left: 2.85pt; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;146,853&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--CashEquivalents_iI_pn3n3_zmeCT8kLnfHk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Cash equivalents&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 10pt; white-space: nowrap"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;1,727,641&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 10pt; white-space: nowrap"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;571,076&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--CashAndCashEquivalents_iI_pn3n3_zt1Z7BoonWwe" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Total&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 10pt; white-space: nowrap"&gt;
    &lt;p style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;1,867,485&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 10pt; white-space: nowrap"&gt;
    &lt;p style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;717,929&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="white-space: nowrap; text-align: justify"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 10pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-right: 10pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</sbs:ScheduleOfCashAndCashEquivalentsTableTextBlock>
    <ifrs-full:Cash contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">139844000</ifrs-full:Cash>
    <ifrs-full:Cash contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">146853000</ifrs-full:Cash>
    <ifrs-full:CashEquivalents contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1727641000</ifrs-full:CashEquivalents>
    <ifrs-full:CashEquivalents contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">571076000</ifrs-full:CashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1867485000</ifrs-full:CashAndCashEquivalents>
    <ifrs-full:CashAndCashEquivalents contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">717929000</ifrs-full:CashAndCashEquivalents>
    <sbs:AverageYieldOfCashEquivalents
      contextRef="From2022-01-012022-12-31_custom_CertificadoDeDepositoInterbancarioMember"
      decimals="INF"
      unitRef="Pure">0.9569</sbs:AverageYieldOfCashEquivalents>
    <sbs:AverageYieldOfCashEquivalents
      contextRef="From2021-01-012021-12-31_custom_CertificadoDeDepositoInterbancarioMember"
      decimals="INF"
      unitRef="Pure">0.9600</sbs:AverageYieldOfCashEquivalents>
    <ifrs-full:DisclosureOfFinancialAssetsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80D_eifrs-full--DisclosureOfFinancialAssetsExplanatory_zjFWdKglUqnk" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;b&gt;8&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;b&gt;&lt;span id="xdx_820_zs0DONntJUO1"&gt;Financial investments&lt;/span&gt;&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--ScheduleOfFinancialInvestmentsTableTextBlock_pn3n3_zoxRdvM7cTFa" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Financial investments (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8BE_zd59GoC4I2lk" style="display: none"&gt;The Company has financial investments in CDB, with daily liquidity&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: left; padding-left: 3.5pt"&gt;Banco BV&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember_pn3n3" style="width: 12%; text-align: right" title="Financial investments"&gt;289,909&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember_pn3n3" style="width: 12%; text-align: right" title="Financial investments"&gt;262,465&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Banco Ita&#xfa; Unibanco S/A&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoItauSAMember_pn3n3" style="text-align: right" title="Financial investments"&gt;403,732&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoItauSAMember_pn3n3" style="text-align: right" title="Financial investments"&gt;366,906&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Banco Bradesco S/A&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBradescoSAMember_pn3n3" style="text-align: right" title="Financial investments"&gt;578,752&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBradescoSAMember_pn3n3" style="text-align: right" title="Financial investments"&gt;524,791&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Banco BTG Pactual S/A&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBTGPactualSAMember_pn3n3" style="text-align: right" title="Financial investments"&gt;404,363&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBTGPactualSAMember_pn3n3" style="text-align: right" title="Financial investments"&gt;367,361&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Banco do Brasil S/A&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancodobrasilsaOneMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Financial investments"&gt;1,117&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancodobrasilsaOneMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Financial investments"&gt;911,862&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20221231_zwpCfv7csKz8" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial investments"&gt;1,677,873&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231_zIqFl1o0sVZ9" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial investments"&gt;2,433,385&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The average yield of financial investments corresponds
to &lt;span id="xdx_902_ecustom--AverageYieldOfFinancialInstrument_pid_dp_c20220101__20221231__ifrs-full--TypesOfInterestRatesAxis__custom--CertificadoDeDepositoInterbancarioMember_zEtQKAT9k9r7" title="Average yield of financial investments"&gt;102.90&lt;/span&gt;% of CDI in December 2022 (&lt;span id="xdx_90E_ecustom--AverageYieldOfFinancialInstrument_pid_dp_c20210101__20211231__ifrs-full--TypesOfInterestRatesAxis__custom--CertificadoDeDepositoInterbancarioMember_zcyuefowYXIh" title="Average yield of financial investments"&gt;101.57&lt;/span&gt;% in December 2021).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfFinancialAssetsExplanatory>
    <sbs:ScheduleOfFinancialInvestmentsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_88C_ecustom--ScheduleOfFinancialInvestmentsTableTextBlock_pn3n3_zoxRdvM7cTFa" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Financial investments (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8BE_zd59GoC4I2lk" style="display: none"&gt;The Company has financial investments in CDB, with daily liquidity&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: left; padding-left: 3.5pt"&gt;Banco BV&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember_pn3n3" style="width: 12%; text-align: right" title="Financial investments"&gt;289,909&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember_pn3n3" style="width: 12%; text-align: right" title="Financial investments"&gt;262,465&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Banco Ita&#xfa; Unibanco S/A&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoItauSAMember_pn3n3" style="text-align: right" title="Financial investments"&gt;403,732&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoItauSAMember_pn3n3" style="text-align: right" title="Financial investments"&gt;366,906&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Banco Bradesco S/A&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBradescoSAMember_pn3n3" style="text-align: right" title="Financial investments"&gt;578,752&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBradescoSAMember_pn3n3" style="text-align: right" title="Financial investments"&gt;524,791&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Banco BTG Pactual S/A&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBTGPactualSAMember_pn3n3" style="text-align: right" title="Financial investments"&gt;404,363&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBTGPactualSAMember_pn3n3" style="text-align: right" title="Financial investments"&gt;367,361&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Banco do Brasil S/A&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancodobrasilsaOneMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Financial investments"&gt;1,117&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancodobrasilsaOneMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Financial investments"&gt;911,862&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20221231_zwpCfv7csKz8" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial investments"&gt;1,677,873&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CurrentFinancialAssetsAtAmortisedCost_iI_pn3n3_c20211231_zIqFl1o0sVZ9" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial investments"&gt;2,433,385&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</sbs:ScheduleOfFinancialInvestmentsTableTextBlock>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_BancoBVMember"
      decimals="-3"
      unitRef="BRL">289909000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_BancoBVMember"
      decimals="-3"
      unitRef="BRL">262465000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_BancoItauSAMember"
      decimals="-3"
      unitRef="BRL">403732000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_BancoItauSAMember"
      decimals="-3"
      unitRef="BRL">366906000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_BancoBradescoSAMember"
      decimals="-3"
      unitRef="BRL">578752000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_BancoBradescoSAMember"
      decimals="-3"
      unitRef="BRL">524791000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_BancoBTGPactualSAMember"
      decimals="-3"
      unitRef="BRL">404363000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_BancoBTGPactualSAMember"
      decimals="-3"
      unitRef="BRL">367361000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2022-12-31_custom_BancodobrasilsaOneMember"
      decimals="-3"
      unitRef="BRL">1117000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost
      contextRef="AsOf2021-12-31_custom_BancodobrasilsaOneMember"
      decimals="-3"
      unitRef="BRL">911862000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1677873000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <ifrs-full:CurrentFinancialAssetsAtAmortisedCost contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2433385000</ifrs-full:CurrentFinancialAssetsAtAmortisedCost>
    <sbs:AverageYieldOfFinancialInstrument
      contextRef="From2022-01-012022-12-31_custom_CertificadoDeDepositoInterbancarioMember"
      decimals="INF"
      unitRef="Pure">1.0290</sbs:AverageYieldOfFinancialInstrument>
    <sbs:AverageYieldOfFinancialInstrument
      contextRef="From2021-01-012021-12-31_custom_CertificadoDeDepositoInterbancarioMember"
      decimals="INF"
      unitRef="Pure">1.0157</sbs:AverageYieldOfFinancialInstrument>
    <ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_808_eifrs-full--DisclosureOfRestrictedCashAndCashEquivalentsExplanatory_zThw6RdzG04h" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;b&gt;9&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_829_zutCkLtH4lIl"&gt;Restricted cash&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--SummaryOfRestrictedCashTableTextBlock_pn3n3_zq5K9BbVEqnf" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Restricted cash (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B2_zjRyKSVUq1w5" style="display: none"&gt;Schedule of restricted cash&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify"&gt;Agreement with the S&#xe3;o Paulo municipal government (i)&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--RestrictedCashAndCashEquivalents_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--AgreementwiththeSaoPauloMunicipalGovernmentMember_fKGkp_zn4pPBor4bQ9" style="width: 12%; text-align: right" title="Restricted cash"&gt;30,231&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--RestrictedCashAndCashEquivalents_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--AgreementwiththeSaoPauloMunicipalGovernmentMember_fKGkp_z4eCqfqMieKb" style="width: 12%; text-align: right" title="Restricted cash"&gt;21,464&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Brazilian Federal Savings Bank &#x2013; escrow deposits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--RestrictedCashAndCashEquivalents_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--BrazilianFederalSavingsBankEscrowDepositesMember_pn3n3" style="text-align: right" title="Restricted cash"&gt;433&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--RestrictedCashAndCashEquivalents_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--BrazilianFederalSavingsBankEscrowDepositesMember_pn3n3" style="text-align: right" title="Restricted cash"&gt;740&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--RestrictedCashAndCashEquivalents_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherOneMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Restricted cash"&gt;6,810&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--RestrictedCashAndCashEquivalents_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--OtherOneMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Restricted cash"&gt;6,263&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--RestrictedCashAndCashEquivalents_iI_pn3n3_c20221231_zqasiiiEscH3" style="border-bottom: Black 2.5pt double; text-align: right" title="Restricted cash"&gt;37,474&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--RestrictedCashAndCashEquivalents_iI_pn3n3_c20211231_zzcLaB2dtAw7" style="border-bottom: Black 2.5pt double; text-align: right" title="Restricted cash"&gt;28,467&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 14.2pt"/&gt;&lt;td id="xdx_F0E_zchiT0adGsA3" style="width: 5.65pt"&gt;(i)&lt;/td&gt;&lt;td id="xdx_F1A_z7OrqTuC3qDk" style="text-align: justify"&gt;Refers to the amount deducted from the transfer 7.5% of the revenue earned in the municipality 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&#xe3;o Paulo.&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8AF_zmpwHv9UzULd" style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 34.05pt; text-align: justify; text-indent: -19.85pt"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory>
    <sbs:SummaryOfRestrictedCashTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_885_ecustom--SummaryOfRestrictedCashTableTextBlock_pn3n3_zq5K9BbVEqnf" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Restricted cash (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B2_zjRyKSVUq1w5" style="display: none"&gt;Schedule of restricted cash&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify"&gt;Agreement with the S&#xe3;o Paulo municipal government (i)&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--RestrictedCashAndCashEquivalents_iI_pn3n3_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--AgreementwiththeSaoPauloMunicipalGovernmentMember_fKGkp_zn4pPBor4bQ9" style="width: 12%; text-align: right" title="Restricted cash"&gt;30,231&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--RestrictedCashAndCashEquivalents_iI_pn3n3_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--AgreementwiththeSaoPauloMunicipalGovernmentMember_fKGkp_z4eCqfqMieKb" style="width: 12%; text-align: right" title="Restricted cash"&gt;21,464&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Brazilian Federal Savings Bank &#x2013; escrow deposits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--RestrictedCashAndCashEquivalents_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--BrazilianFederalSavingsBankEscrowDepositesMember_pn3n3" style="text-align: right" title="Restricted cash"&gt;433&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--RestrictedCashAndCashEquivalents_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--BrazilianFederalSavingsBankEscrowDepositesMember_pn3n3" style="text-align: right" title="Restricted cash"&gt;740&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--RestrictedCashAndCashEquivalents_c20221231__ifrs-full--ClassesOfAssetsAxis__custom--OtherOneMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Restricted cash"&gt;6,810&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--RestrictedCashAndCashEquivalents_c20211231__ifrs-full--ClassesOfAssetsAxis__custom--OtherOneMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Restricted cash"&gt;6,263&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--RestrictedCashAndCashEquivalents_iI_pn3n3_c20221231_zqasiiiEscH3" style="border-bottom: Black 2.5pt double; text-align: right" title="Restricted cash"&gt;37,474&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--RestrictedCashAndCashEquivalents_iI_pn3n3_c20211231_zzcLaB2dtAw7" style="border-bottom: Black 2.5pt double; text-align: right" title="Restricted cash"&gt;28,467&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</sbs:SummaryOfRestrictedCashTableTextBlock>
    <ifrs-full:RestrictedCashAndCashEquivalents
      contextRef="AsOf2022-12-31_custom_AgreementwiththeSaoPauloMunicipalGovernmentMember"
      decimals="-3"
      id="Fact001493"
      unitRef="BRL">30231000</ifrs-full:RestrictedCashAndCashEquivalents>
    <ifrs-full:RestrictedCashAndCashEquivalents
      contextRef="AsOf2021-12-31_custom_AgreementwiththeSaoPauloMunicipalGovernmentMember"
      decimals="-3"
      id="Fact001495"
      unitRef="BRL">21464000</ifrs-full:RestrictedCashAndCashEquivalents>
    <ifrs-full:RestrictedCashAndCashEquivalents
      contextRef="AsOf2022-12-31_custom_BrazilianFederalSavingsBankEscrowDepositesMember"
      decimals="-3"
      unitRef="BRL">433000</ifrs-full:RestrictedCashAndCashEquivalents>
    <ifrs-full:RestrictedCashAndCashEquivalents
      contextRef="AsOf2021-12-31_custom_BrazilianFederalSavingsBankEscrowDepositesMember"
      decimals="-3"
      unitRef="BRL">740000</ifrs-full:RestrictedCashAndCashEquivalents>
    <ifrs-full:RestrictedCashAndCashEquivalents
      contextRef="AsOf2022-12-31_custom_OtherOneMember"
      decimals="-3"
      unitRef="BRL">6810000</ifrs-full:RestrictedCashAndCashEquivalents>
    <ifrs-full:RestrictedCashAndCashEquivalents
      contextRef="AsOf2021-12-31_custom_OtherOneMember"
      decimals="-3"
      unitRef="BRL">6263000</ifrs-full:RestrictedCashAndCashEquivalents>
    <ifrs-full:RestrictedCashAndCashEquivalents contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">37474000</ifrs-full:RestrictedCashAndCashEquivalents>
    <ifrs-full:RestrictedCashAndCashEquivalents contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">28467000</ifrs-full:RestrictedCashAndCashEquivalents>
    <ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_801_eifrs-full--DisclosureOfTradeAndOtherReceivablesExplanatory_zADiifP3FY07" style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 34.05pt; text-align: justify; text-indent: -19.85pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;b&gt;10&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_829_zA6OwmetV0ui"&gt;Trade receivables&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Financial
position balances&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfFinancialPositionTableTextBlock_pn3n3_zsfK49Vgf8D5" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Trade receivables (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span id="xdx_8B8_zuekjztgnEZk" style="display: none"&gt;Schedule of financial position&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 50%; padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 25%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;December 31, 2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 25%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;December 31, 2021&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Private sector:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;General (i) and special customers (ii)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--GeneralAndSpecialCustomersMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGkpKGlpKQ_____zUtwuXtEmlx4" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;2,287,782&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--GeneralAndSpecialCustomersMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGkpKGlpKQ_____zhIFJqFcYWqf" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;2,042,023&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Agreements (iii)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_988_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGlpaSk___ziKCGxEPDF94" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;416,550&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98F_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGlpaSk___zjgqNwaDAYKg" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;514,616&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_987_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;2,704,332&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_981_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_zyyt7Cm5HNJ4" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;2,556,639&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Government entities:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Municipal&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesAxis__custom--MunicipalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_pn3n3" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;609,731&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--MunicipalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_z7DUvpBL0iq9" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;586,810&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 50%; padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Federal&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--FederalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_zNBAoRQ2zr74" style="width: 25%; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;10,644&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--FederalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_zuDAkeS9zEn9" style="width: 25%; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;7,869&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Agreements (iii)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_985_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_fKGlpaSk___zV2JaFh0AP73" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;372,943&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_981_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_fKGlpaSk___zRewYcdN7tx" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;278,844&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_986_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;993,318&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_987_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_zRAIR7ZM87h2" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;873,523&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2.85pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Wholesale customers &#x2013; Municipal governments: (iv)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Mogi das Cruzes&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--MogiDasCruzesMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____ziWQg6gZzg0c" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;4,048&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--MogiDasCruzesMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____z11URQCfKzcb" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;3,580&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;S&#xe3;o Caetano do Sul &lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_985_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--SaoCaetanoDoSulMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____zps3cAnhHFM2" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;45,367&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98B_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--SaoCaetanoDoSulMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____z9ON5vI7gdh8" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;24,464&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Total wholesale customers &#x2013; Municipal governments&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98C_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____zpmsefoRngtk" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;49,415&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_986_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____zRNGaHKRTiNa" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;28,044&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Unbilled supply&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_982_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesAxis__custom--UnbilledSupplyMember_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;959,260&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_981_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--UnbilledSupplyMember_zOcMOnOvOCK9" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;740,193&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Subtotal&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--TradeReceivablesGross_c20221231_pn3n3" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;4,706,325&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231_z1n73gsifKf6" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;4,198,399&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Allowance for doubtful accounts&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98B_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_c20221231_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Allowance for doubtful accounts"&gt;(1,428,517)&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98E_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_iI_pn3n3_c20211231_zPgWl2YcivXl" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Allowance for doubtful accounts"&gt;(1,280,088)&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Total &lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_988_eifrs-full--TradeReceivables_iI_pn3n3_c20221231_z8alQXPfC973" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Total trade receivables"&gt;3,277,808&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_989_eifrs-full--TradeReceivables_iI_pn3n3_c20211231_zPJLXmLwXRCg" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Total trade receivables"&gt;2,918,311&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Current&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentTradeReceivables_c20221231_pn3n3" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Current"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;3,062,574&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentTradeReceivables_iI_pn3n3_c20211231_zUexuaBmLO1j" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Current"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;2,695,077&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Noncurrent &lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_983_eifrs-full--NoncurrentTradeReceivables_c20221231_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Noncurrent"&gt;215,234&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_984_eifrs-full--NoncurrentTradeReceivables_iI_pn3n3_c20211231_zNH2bQ1rvyYk" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Noncurrent"&gt;223,234&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Total&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_985_ecustom--TradeReceivables1_c20221231_pn3n3" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Trade receivables"&gt;3,277,808&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98B_ecustom--TradeReceivables1_iI_pn3n3_c20211231_zK3KzSscft6" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Trade receivables"&gt;2,918,311&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 3%"&gt;&lt;span id="xdx_F02_zOtA9YgqrB4k" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(i)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F13_zm1k5NkJKT3f" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;General customers - residential and
small and mid-sized companies;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 17pt; text-align: justify; text-indent: -17pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td id="xdx_F0C_zDw4RN7eYDJ4" style="width: 3%"&gt;(ii)&lt;/td&gt;&lt;td id="xdx_F1A_zk8upwcc7Tg3" style="text-align: justify"&gt;Special customers - large consumers, commercial, industries, condominiums and special billing customers
(fixed demand agreements, industrial waste, wells, among others);&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 17pt; text-align: justify; text-indent: -17pt"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F0D_zFqnlw0dRtj1" style="text-align: left; width: 3%"&gt;(iii)&lt;/td&gt;
  &lt;td id="xdx_F15_zFT1X0Z5BQQb" style="text-align: justify; width: 97%"&gt;Agreements - installment payments of past-due receivables, plus inflation adjustment and interest, according to the agreements;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 17pt; text-align: justify; text-indent: -17pt"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F08_zr5zpoBNeRo3" style="text-align: justify; width: 3%"&gt;(iv)&lt;/td&gt;
  &lt;td id="xdx_F11_zPf74616mHlk" style="text-align: justify; width: 97%"&gt;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.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p id="xdx_8AD_zUp9WhAYqvhj" style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 45.95pt; text-align: justify; text-indent: -17.6pt"&gt;&#160;&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 63.8pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin-top: 0; margin-right: 0; margin-bottom: 0; text-align: left"&gt;&lt;b&gt;(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;The
aging of trade receivables is as follows&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfAgingOfTradeReceivablesTableTextBlock_pn3n3_zpOd5rFN41El" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Trade receivables (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B3_znb8o6P4JsO9" style="display: none"&gt;Schedule of aging of trade receivables&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify"&gt;Current&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--CurrentTradeReceivablesGross_c20221231_pn3n3" style="width: 12%; text-align: right" title="Current"&gt;2,244,754&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--CurrentTradeReceivablesGross_iI_pn3n3_c20211231_zcTirvX0vyy7" style="width: 12%; text-align: right" title="Current"&gt;1,896,535&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Past-due:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Current"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Current"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Up to 30 days&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_pn3n3" style="text-align: right" title="Past-due"&gt;489,709&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_zVCEBtLbtKR" style="text-align: right" title="Past-due"&gt;502,164&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;From 31 to 60 days&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_pn3n3" style="text-align: right" title="Past-due"&gt;248,128&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zDPqRFyJ3TAb" style="text-align: right" title="Past-due"&gt;267,723&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;From 61 to 90 days&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__custom--LaterThanTwoMonthAndNotLaterThanThreeMonthsMember_pn3n3" style="text-align: right" title="Past-due"&gt;165,306&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__custom--LaterThanTwoMonthAndNotLaterThanThreeMonthsMember_zxg43dyObqf5" style="text-align: right" title="Past-due"&gt;182,977&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;From 91 to 120 days&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeMonthAndNotLaterThanFourMonthsMember_pn3n3" style="text-align: right" title="Past-due"&gt;150,941&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__custom--LaterThanThreeMonthAndNotLaterThanFourMonthsMember_zundcL3yrnGe" style="text-align: right" title="Past-due"&gt;155,018&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;From 121 to 180 days&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__custom--LaterThanFourMonthAndNotLaterThanSixMonthsMember_pn3n3" style="text-align: right" title="Past-due"&gt;281,530&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__custom--LaterThanFourMonthAndNotLaterThanSixMonthsMember_zE2ejOOlkhGc" style="text-align: right" title="Past-due"&gt;258,718&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;From 181 to 360 days&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanSixMonthsAndNotLaterThanOneYearMember_pn3n3" style="text-align: right" title="Past-due"&gt;58,702&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__ifrs-full--LaterThanSixMonthsAndNotLaterThanOneYearMember_zlP3ptFDOM4b" style="text-align: right" title="Past-due"&gt;95,751&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Over 360 days&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Past-due"&gt;1,067,255&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zsfjbkb6fjVd" style="border-bottom: Black 1pt solid; text-align: right" title="Past-due"&gt;839,513&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 11pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total past-due&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--TradeReceivablesPastDue_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Past-due"&gt;2,461,571&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231_zYoufquRWjOg" style="border-bottom: Black 1pt solid; text-align: right" title="Past-due"&gt;2,301,864&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231_zMlhk3uCFzQa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;4,706,325&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231_zz4aQmCkf0xl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;4,198,399&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_z3jQMfYsxJlc" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Allowance
for doubtful accounts &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock_pn3n3_zbby8BupfgVb" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Trade receivables (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&lt;span id="xdx_8B1_zLTPLUXFyz6f" style="display: none"&gt;&#160;Schedule of allowance for doubtful accounts&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify"&gt;Changes in assets&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify"&gt;Balance at beginning of the year&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--AllowanceAccountForCreditLossesOfFinancialAssets1_iS_pn3n3_c20220101__20221231_zLmFgOUKHcrg" style="width: 11%; text-align: right" title="Balance at beginning of the year"&gt;1,280,088&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AllowanceAccountForCreditLossesOfFinancialAssets1_iS_pn3n3_c20210101__20211231_zcvMQrpSn4Dk" style="width: 11%; text-align: right" title="Balance at beginning of the year"&gt;1,157,619&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--AllowanceAccountForCreditLossesOfFinancialAssets1_iS_pn3n3_c20200101__20201231_zGig4GZBYh39" style="width: 11%; text-align: right" title="Balance at beginning of the year"&gt;1,042,015&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Losses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets_pn3n3_c20220101__20221231_zRWK9GvJnmb" style="text-align: right" title="Losses"&gt;209,360&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets_pn3n3_c20210101__20211231_zHkXA7irpekl" style="text-align: right" title="Losses"&gt;182,547&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets_pn3n3_c20200101__20201231_z88uMOVJvzVa" style="text-align: right" title="Losses"&gt;176,776&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Recoveries&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--RecoveriesRecognized_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Recoveries"&gt;(60,931&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--RecoveriesRecognized_pn3n3_c20210101__20211231_zblEWToSC4el" style="border-bottom: Black 1pt solid; text-align: right" title="Recoveries"&gt;(60,078&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--RecoveriesRecognized_pn3n3_c20200101__20201231_z8zlY68zEfve" style="border-bottom: Black 1pt solid; text-align: right" title="Recoveries"&gt;(61,172&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Balance at the end of the year&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--AllowanceAccountForCreditLossesOfFinancialAssets1_iE_pn3n3_c20220101__20221231_zYyBThOBUNSf" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at the end of the year"&gt;1,428,517&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--AllowanceAccountForCreditLossesOfFinancialAssets1_iE_pn3n3_c20210101__20211231_zHl9sI0wTVGk" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at the end of the year"&gt;1,280,088&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--AllowanceAccountForCreditLossesOfFinancialAssets1_iE_pn3n3_c20200101__20201231_zzYyz9iDuBR9" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at the end of the year"&gt;1,157,619&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_490_20220101__20221231_zFF5AXGXEPG3" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_499_20210101__20211231_zjAt3gdJCPXk" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20200101__20201231_zc0Xr0ZfwGB1" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify"&gt;Reconciliation of estimated/historical losses of income&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction_pn3n3_zjIyppoYFNKe" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify"&gt;Write-offs&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(636,366&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(508,055&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(329,512&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties_pn3n3_z66SQ07TsyMb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;(Losses)/reversal with state entities - related parties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,738&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(13,206&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;290&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector_pn3n3_zd6ls5MjXGZb" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;(Losses) with the private sector / government entities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(209,360&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(182,547&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(176,776&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--RecoveriesRecognizedInBadDebtExpense_pn3n3_zLbr0tYZVrOc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Recoveries&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;60,931&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;60,078&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;61,172&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_iN_pn3n3_di_zyHbflYmKcTe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Amount recorded expense (Note 29) &lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(782,057&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(643,730&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(444,826&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AD_zgPS0jVn7yih" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company does not have customers representing 10%
or more of its total revenues.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;As of December
31, 2022, the Company has judicial bonds issued in its favor in the inflation adjusted amount of R$ &lt;span id="xdx_908_ecustom--JudicialBonds_iI_pn3n3_c20221231_zeyp2ksj2Pvj" title="Judicial bonds"&gt;2,807,318&lt;/span&gt;&lt;/span&gt;&lt;span style="background-color: white"&gt;,
which are not recognized in the Financial Statements because of the difficulty to obtain a reasonable estimate to measure such assets,
due to the uncertainties related to the beginning and the end of the payments. Judicial bonds are recognized upon the beginning of their
receipt or when they are traded.&lt;/span&gt;&lt;/p&gt;
&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--SummaryOfJudicialBondsTableTextBlock_zBlpM5VI5zck" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Trade receivables (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;&lt;span id="xdx_8BB_zLcWQSEWeTT5" style="display: none"&gt;Schedule of Judicial bonds&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Debtor&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 70%; text-align: left; padding-left: 3.5pt"&gt;Municpality of S&#xe3;o Paulo&lt;/td&gt;&lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--JudicialBonds_iI_pn3n3_c20221231__custom--TradeReceivablesJudicialBondsAxis__custom--MunicpalityOfSaoPauloMember_zEf25mZS88Fe" style="width: 18%; text-align: right" title="Judicial bonds"&gt;2,656,113&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;Municpality of Cotia&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--JudicialBonds_iI_pn3n3_c20221231__custom--TradeReceivablesJudicialBondsAxis__custom--MunicpalityofCotiaMember_zvSs3muZkoHk" style="text-align: right" title="Judicial bonds"&gt;103,729&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Municpality of Cachoeira Paulista&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--JudicialBonds_iI_pn3n3_c20221231__custom--TradeReceivablesJudicialBondsAxis__custom--MunicpalityofCachoeiraPaulistaMember_zpQ8T5xRIqdi" style="text-align: right" title="Judicial bonds"&gt;13,672&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 3.5pt"&gt;Others&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--JudicialBonds_iI_pn3n3_c20221231__custom--TradeReceivablesJudicialBondsAxis__custom--OthersMember_zupJGr1sEQUe" style="border-bottom: Black 1pt solid; text-align: right" title="Judicial bonds"&gt;33,804&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;TOTAL&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--JudicialBonds_iI_pn3n3_c20221231_z0J0FTzzYDs1" style="border-bottom: Black 2.5pt double; text-align: right" title="Judicial bonds"&gt;2,807,318&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A9_zEj3pUMmuVs9" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory>
    <sbs:SummaryOfFinancialPositionTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfFinancialPositionTableTextBlock_pn3n3_zsfK49Vgf8D5" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Trade receivables (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span id="xdx_8B8_zuekjztgnEZk" style="display: none"&gt;Schedule of financial position&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 50%; padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 25%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;December 31, 2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 25%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;December 31, 2021&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Private sector:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;General (i) and special customers (ii)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--GeneralAndSpecialCustomersMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGkpKGlpKQ_____zUtwuXtEmlx4" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;2,287,782&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--GeneralAndSpecialCustomersMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGkpKGlpKQ_____zhIFJqFcYWqf" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;2,042,023&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Agreements (iii)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_988_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGlpaSk___ziKCGxEPDF94" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;416,550&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98F_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_fKGlpaSk___zjgqNwaDAYKg" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;514,616&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_987_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;2,704,332&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_981_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesSectorAxis__custom--PrivateSectorMember_zyyt7Cm5HNJ4" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;2,556,639&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Government entities:&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Municipal&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesAxis__custom--MunicipalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_pn3n3" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;609,731&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--MunicipalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_z7DUvpBL0iq9" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;586,810&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 50%; padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Federal&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--FederalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_zNBAoRQ2zr74" style="width: 25%; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;10,644&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--FederalMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_zuDAkeS9zEn9" style="width: 25%; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;7,869&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Agreements (iii)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_985_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_fKGlpaSk___zV2JaFh0AP73" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;372,943&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_981_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--AgreementsMember__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_fKGlpaSk___zRewYcdN7tx" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;278,844&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_986_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;993,318&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_987_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesSectorAxis__custom--GovernmentEntitiesMember_zRAIR7ZM87h2" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;873,523&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="vertical-align: bottom; padding-right: 2.85pt; padding-left: 2.85pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;Wholesale customers &#x2013; Municipal governments: (iv)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: top; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; padding-right: 2.85pt; padding-left: 2.85pt; text-align: right; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Mogi das Cruzes&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--MogiDasCruzesMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____ziWQg6gZzg0c" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;4,048&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--MogiDasCruzesMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____z11URQCfKzcb" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;3,580&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;S&#xe3;o Caetano do Sul &lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_985_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesAxis__custom--SaoCaetanoDoSulMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____zps3cAnhHFM2" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;45,367&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98B_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--SaoCaetanoDoSulMember__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____z9ON5vI7gdh8" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;24,464&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Total wholesale customers &#x2013; Municipal governments&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98C_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____zpmsefoRngtk" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;49,415&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_986_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesSectorAxis__custom--WholesaleMunicipalGovernmentsMember_fKGl2KQ_____zRNGaHKRTiNa" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;28,044&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Unbilled supply&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_982_ecustom--TradeReceivablesGross_c20221231__custom--TradeReceivablesAxis__custom--UnbilledSupplyMember_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;959,260&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_981_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231__custom--TradeReceivablesAxis__custom--UnbilledSupplyMember_zOcMOnOvOCK9" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Subtotal"&gt;740,193&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Subtotal&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--TradeReceivablesGross_c20221231_pn3n3" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;4,706,325&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231_z1n73gsifKf6" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Subtotal"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;4,198,399&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Allowance for doubtful accounts&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98B_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_c20221231_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Allowance for doubtful accounts"&gt;(1,428,517)&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98E_eifrs-full--AllowanceAccountForCreditLossesOfFinancialAssets_iI_pn3n3_c20211231_zPgWl2YcivXl" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Allowance for doubtful accounts"&gt;(1,280,088)&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Total &lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_988_eifrs-full--TradeReceivables_iI_pn3n3_c20221231_z8alQXPfC973" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Total trade receivables"&gt;3,277,808&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_989_eifrs-full--TradeReceivables_iI_pn3n3_c20211231_zPJLXmLwXRCg" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Total trade receivables"&gt;2,918,311&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Current&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--CurrentTradeReceivables_c20221231_pn3n3" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Current"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;3,062,574&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--CurrentTradeReceivables_iI_pn3n3_c20211231_zUexuaBmLO1j" style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right" title="Current"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;2,695,077&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Noncurrent &lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_983_eifrs-full--NoncurrentTradeReceivables_c20221231_pn3n3" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Noncurrent"&gt;215,234&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_984_eifrs-full--NoncurrentTradeReceivables_iI_pn3n3_c20211231_zNH2bQ1rvyYk" style="border-bottom: Black 0.5pt solid; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Noncurrent"&gt;223,234&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 2.85pt; padding-left: 2.85pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Total&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_985_ecustom--TradeReceivables1_c20221231_pn3n3" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Trade receivables"&gt;3,277,808&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p id="xdx_98B_ecustom--TradeReceivables1_iI_pn3n3_c20211231_zK3KzSscft6" style="border-bottom: Black 1.5pt double; font: 9pt Georgia, Times, Serif; margin: 0; text-align: right" title="Trade receivables"&gt;2,918,311&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 3%"&gt;&lt;span id="xdx_F02_zOtA9YgqrB4k" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(i)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F13_zm1k5NkJKT3f" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;General customers - residential and
small and mid-sized companies;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 17pt; text-align: justify; text-indent: -17pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td id="xdx_F0C_zDw4RN7eYDJ4" style="width: 3%"&gt;(ii)&lt;/td&gt;&lt;td id="xdx_F1A_zk8upwcc7Tg3" style="text-align: justify"&gt;Special customers - large consumers, commercial, industries, condominiums and special billing customers
(fixed demand agreements, industrial waste, wells, among others);&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 17pt; text-align: justify; text-indent: -17pt"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F0D_zFqnlw0dRtj1" style="text-align: left; width: 3%"&gt;(iii)&lt;/td&gt;
  &lt;td id="xdx_F15_zFT1X0Z5BQQb" style="text-align: justify; width: 97%"&gt;Agreements - installment payments of past-due receivables, plus inflation adjustment and interest, according to the agreements;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 17pt; text-align: justify; text-indent: -17pt"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F08_zr5zpoBNeRo3" style="text-align: justify; width: 3%"&gt;(iv)&lt;/td&gt;
  &lt;td id="xdx_F11_zPf74616mHlk" style="text-align: justify; width: 97%"&gt;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.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


</sbs:SummaryOfFinancialPositionTableTextBlock>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2022-12-31_custom_GeneralAndSpecialCustomersMember_custom_PrivateSectorMember"
      decimals="-3"
      id="Fact001514"
      unitRef="BRL">2287782000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2021-12-31_custom_GeneralAndSpecialCustomersMember_custom_PrivateSectorMember"
      decimals="-3"
      id="Fact001516"
      unitRef="BRL">2042023000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2022-12-31_custom_AgreementsMember_custom_PrivateSectorMember"
      decimals="-3"
      id="Fact001518"
      unitRef="BRL">416550000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2021-12-31_custom_AgreementsMember_custom_PrivateSectorMember"
      decimals="-3"
      id="Fact001520"
      unitRef="BRL">514616000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2022-12-31_custom_PrivateSectorMember"
      decimals="-3"
      unitRef="BRL">2704332000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2021-12-31_custom_PrivateSectorMember"
      decimals="-3"
      unitRef="BRL">2556639000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2022-12-31_custom_MunicipalMember_custom_GovernmentEntitiesMember"
      decimals="-3"
      unitRef="BRL">609731000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2021-12-31_custom_MunicipalMember_custom_GovernmentEntitiesMember"
      decimals="-3"
      unitRef="BRL">586810000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2022-12-31_custom_FederalMember_custom_GovernmentEntitiesMember"
      decimals="-3"
      unitRef="BRL">10644000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2021-12-31_custom_FederalMember_custom_GovernmentEntitiesMember"
      decimals="-3"
      unitRef="BRL">7869000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2022-12-31_custom_AgreementsMember_custom_GovernmentEntitiesMember"
      decimals="-3"
      id="Fact001534"
      unitRef="BRL">372943000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2021-12-31_custom_AgreementsMember_custom_GovernmentEntitiesMember"
      decimals="-3"
      id="Fact001536"
      unitRef="BRL">278844000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2022-12-31_custom_GovernmentEntitiesMember"
      decimals="-3"
      unitRef="BRL">993318000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2021-12-31_custom_GovernmentEntitiesMember"
      decimals="-3"
      unitRef="BRL">873523000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2022-12-31_custom_MogiDasCruzesMember_custom_WholesaleMunicipalGovernmentsMember"
      decimals="-3"
      id="Fact001542"
      unitRef="BRL">4048000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2021-12-31_custom_MogiDasCruzesMember_custom_WholesaleMunicipalGovernmentsMember"
      decimals="-3"
      id="Fact001544"
      unitRef="BRL">3580000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2022-12-31_custom_SaoCaetanoDoSulMember_custom_WholesaleMunicipalGovernmentsMember"
      decimals="-3"
      id="Fact001546"
      unitRef="BRL">45367000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2021-12-31_custom_SaoCaetanoDoSulMember_custom_WholesaleMunicipalGovernmentsMember"
      decimals="-3"
      id="Fact001548"
      unitRef="BRL">24464000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2022-12-31_custom_WholesaleMunicipalGovernmentsMember"
      decimals="-3"
      id="Fact001550"
      unitRef="BRL">49415000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2021-12-31_custom_WholesaleMunicipalGovernmentsMember"
      decimals="-3"
      id="Fact001552"
      unitRef="BRL">28044000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2022-12-31_custom_UnbilledSupplyMember"
      decimals="-3"
      unitRef="BRL">959260000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross
      contextRef="AsOf2021-12-31_custom_UnbilledSupplyMember"
      decimals="-3"
      unitRef="BRL">740193000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">4706325000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">4198399000</sbs:TradeReceivablesGross>
    <ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-1428517000</ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets>
    <ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-1280088000</ifrs-full:AllowanceAccountForCreditLossesOfFinancialAssets>
    <ifrs-full:TradeReceivables contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">3277808000</ifrs-full:TradeReceivables>
    <ifrs-full:TradeReceivables contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2918311000</ifrs-full:TradeReceivables>
    <ifrs-full:CurrentTradeReceivables contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">3062574000</ifrs-full:CurrentTradeReceivables>
    <ifrs-full:CurrentTradeReceivables contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2695077000</ifrs-full:CurrentTradeReceivables>
    <ifrs-full:NoncurrentTradeReceivables contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">215234000</ifrs-full:NoncurrentTradeReceivables>
    <ifrs-full:NoncurrentTradeReceivables contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">223234000</ifrs-full:NoncurrentTradeReceivables>
    <sbs:TradeReceivables1 contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">3277808000</sbs:TradeReceivables1>
    <sbs:TradeReceivables1 contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2918311000</sbs:TradeReceivables1>
    <sbs:SummaryOfAgingOfTradeReceivablesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfAgingOfTradeReceivablesTableTextBlock_pn3n3_zpOd5rFN41El" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Trade receivables (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B3_znb8o6P4JsO9" style="display: none"&gt;Schedule of aging of trade receivables&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify"&gt;Current&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--CurrentTradeReceivablesGross_c20221231_pn3n3" style="width: 12%; text-align: right" title="Current"&gt;2,244,754&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--CurrentTradeReceivablesGross_iI_pn3n3_c20211231_zcTirvX0vyy7" style="width: 12%; text-align: right" title="Current"&gt;1,896,535&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Past-due:&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Current"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Current"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Up to 30 days&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_pn3n3" style="text-align: right" title="Past-due"&gt;489,709&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneMonthMember_zVCEBtLbtKR" style="text-align: right" title="Past-due"&gt;502,164&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;From 31 to 60 days&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_pn3n3" style="text-align: right" title="Past-due"&gt;248,128&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneMonthAndNotLaterThanTwoMonthsMember_zDPqRFyJ3TAb" style="text-align: right" title="Past-due"&gt;267,723&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;From 61 to 90 days&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__custom--LaterThanTwoMonthAndNotLaterThanThreeMonthsMember_pn3n3" style="text-align: right" title="Past-due"&gt;165,306&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__custom--LaterThanTwoMonthAndNotLaterThanThreeMonthsMember_zxg43dyObqf5" style="text-align: right" title="Past-due"&gt;182,977&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;From 91 to 120 days&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeMonthAndNotLaterThanFourMonthsMember_pn3n3" style="text-align: right" title="Past-due"&gt;150,941&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__custom--LaterThanThreeMonthAndNotLaterThanFourMonthsMember_zundcL3yrnGe" style="text-align: right" title="Past-due"&gt;155,018&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;From 121 to 180 days&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__custom--LaterThanFourMonthAndNotLaterThanSixMonthsMember_pn3n3" style="text-align: right" title="Past-due"&gt;281,530&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__custom--LaterThanFourMonthAndNotLaterThanSixMonthsMember_zE2ejOOlkhGc" style="text-align: right" title="Past-due"&gt;258,718&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;From 181 to 360 days&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanSixMonthsAndNotLaterThanOneYearMember_pn3n3" style="text-align: right" title="Past-due"&gt;58,702&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__ifrs-full--LaterThanSixMonthsAndNotLaterThanOneYearMember_zlP3ptFDOM4b" style="text-align: right" title="Past-due"&gt;95,751&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Over 360 days&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--TradeReceivablesPastDue_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Past-due"&gt;1,067,255&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearMember_zsfjbkb6fjVd" style="border-bottom: Black 1pt solid; text-align: right" title="Past-due"&gt;839,513&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 11pt Times New Roman, Times, Serif; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total past-due&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--TradeReceivablesPastDue_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Past-due"&gt;2,461,571&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--TradeReceivablesPastDue_iI_pn3n3_c20211231_zYoufquRWjOg" style="border-bottom: Black 1pt solid; text-align: right" title="Past-due"&gt;2,301,864&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--TradeReceivablesGross_iI_pn3n3_c20221231_zMlhk3uCFzQa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;4,706,325&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--TradeReceivablesGross_iI_pn3n3_c20211231_zz4aQmCkf0xl" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;4,198,399&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfAgingOfTradeReceivablesTableTextBlock>
    <sbs:CurrentTradeReceivablesGross contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">2244754000</sbs:CurrentTradeReceivablesGross>
    <sbs:CurrentTradeReceivablesGross contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">1896535000</sbs:CurrentTradeReceivablesGross>
    <sbs:TradeReceivablesPastDue
      contextRef="AsOf2022-12-31_ifrs-full_NotLaterThanOneMonthMember"
      decimals="-3"
      unitRef="BRL">489709000</sbs:TradeReceivablesPastDue>
    <sbs:TradeReceivablesPastDue
      contextRef="AsOf2021-12-31_ifrs-full_NotLaterThanOneMonthMember"
      decimals="-3"
      unitRef="BRL">502164000</sbs:TradeReceivablesPastDue>
    <sbs:TradeReceivablesPastDue
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember"
      decimals="-3"
      unitRef="BRL">248128000</sbs:TradeReceivablesPastDue>
    <sbs:TradeReceivablesPastDue
      contextRef="AsOf2021-12-31_ifrs-full_LaterThanOneMonthAndNotLaterThanTwoMonthsMember"
      decimals="-3"
      unitRef="BRL">267723000</sbs:TradeReceivablesPastDue>
    <sbs:TradeReceivablesPastDue
      contextRef="AsOf2022-12-31_custom_LaterThanTwoMonthAndNotLaterThanThreeMonthsMember"
      decimals="-3"
      unitRef="BRL">165306000</sbs:TradeReceivablesPastDue>
    <sbs:TradeReceivablesPastDue
      contextRef="AsOf2021-12-31_custom_LaterThanTwoMonthAndNotLaterThanThreeMonthsMember"
      decimals="-3"
      unitRef="BRL">182977000</sbs:TradeReceivablesPastDue>
    <sbs:TradeReceivablesPastDue
      contextRef="AsOf2022-12-31_custom_LaterThanThreeMonthAndNotLaterThanFourMonthsMember"
      decimals="-3"
      unitRef="BRL">150941000</sbs:TradeReceivablesPastDue>
    <sbs:TradeReceivablesPastDue
      contextRef="AsOf2021-12-31_custom_LaterThanThreeMonthAndNotLaterThanFourMonthsMember"
      decimals="-3"
      unitRef="BRL">155018000</sbs:TradeReceivablesPastDue>
    <sbs:TradeReceivablesPastDue
      contextRef="AsOf2022-12-31_custom_LaterThanFourMonthAndNotLaterThanSixMonthsMember"
      decimals="-3"
      unitRef="BRL">281530000</sbs:TradeReceivablesPastDue>
    <sbs:TradeReceivablesPastDue
      contextRef="AsOf2021-12-31_custom_LaterThanFourMonthAndNotLaterThanSixMonthsMember"
      decimals="-3"
      unitRef="BRL">258718000</sbs:TradeReceivablesPastDue>
    <sbs:TradeReceivablesPastDue
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanSixMonthsAndNotLaterThanOneYearMember"
      decimals="-3"
      unitRef="BRL">58702000</sbs:TradeReceivablesPastDue>
    <sbs:TradeReceivablesPastDue
      contextRef="AsOf2021-12-31_ifrs-full_LaterThanSixMonthsAndNotLaterThanOneYearMember"
      decimals="-3"
      unitRef="BRL">95751000</sbs:TradeReceivablesPastDue>
    <sbs:TradeReceivablesPastDue
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearMember"
      decimals="-3"
      unitRef="BRL">1067255000</sbs:TradeReceivablesPastDue>
    <sbs:TradeReceivablesPastDue
      contextRef="AsOf2021-12-31_ifrs-full_LaterThanOneYearMember"
      decimals="-3"
      unitRef="BRL">839513000</sbs:TradeReceivablesPastDue>
    <sbs:TradeReceivablesPastDue contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">2461571000</sbs:TradeReceivablesPastDue>
    <sbs:TradeReceivablesPastDue contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2301864000</sbs:TradeReceivablesPastDue>
    <sbs:TradeReceivablesGross contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">4706325000</sbs:TradeReceivablesGross>
    <sbs:TradeReceivablesGross contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">4198399000</sbs:TradeReceivablesGross>
    <sbs:SummaryOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock_pn3n3_zbby8BupfgVb" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Trade receivables (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&lt;span id="xdx_8B1_zLTPLUXFyz6f" style="display: none"&gt;&#160;Schedule of allowance for doubtful accounts&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify"&gt;Changes in assets&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify"&gt;Balance at beginning of the year&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--AllowanceAccountForCreditLossesOfFinancialAssets1_iS_pn3n3_c20220101__20221231_zLmFgOUKHcrg" style="width: 11%; text-align: right" title="Balance at beginning of the year"&gt;1,280,088&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AllowanceAccountForCreditLossesOfFinancialAssets1_iS_pn3n3_c20210101__20211231_zcvMQrpSn4Dk" style="width: 11%; text-align: right" title="Balance at beginning of the year"&gt;1,157,619&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--AllowanceAccountForCreditLossesOfFinancialAssets1_iS_pn3n3_c20200101__20201231_zGig4GZBYh39" style="width: 11%; text-align: right" title="Balance at beginning of the year"&gt;1,042,015&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Losses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets_pn3n3_c20220101__20221231_zRWK9GvJnmb" style="text-align: right" title="Losses"&gt;209,360&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets_pn3n3_c20210101__20211231_zHkXA7irpekl" style="text-align: right" title="Losses"&gt;182,547&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets_pn3n3_c20200101__20201231_z88uMOVJvzVa" style="text-align: right" title="Losses"&gt;176,776&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Recoveries&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--RecoveriesRecognized_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Recoveries"&gt;(60,931&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--RecoveriesRecognized_pn3n3_c20210101__20211231_zblEWToSC4el" style="border-bottom: Black 1pt solid; text-align: right" title="Recoveries"&gt;(60,078&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--RecoveriesRecognized_pn3n3_c20200101__20201231_z8zlY68zEfve" style="border-bottom: Black 1pt solid; text-align: right" title="Recoveries"&gt;(61,172&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Balance at the end of the year&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--AllowanceAccountForCreditLossesOfFinancialAssets1_iE_pn3n3_c20220101__20221231_zYyBThOBUNSf" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at the end of the year"&gt;1,428,517&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--AllowanceAccountForCreditLossesOfFinancialAssets1_iE_pn3n3_c20210101__20211231_zHl9sI0wTVGk" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at the end of the year"&gt;1,280,088&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--AllowanceAccountForCreditLossesOfFinancialAssets1_iE_pn3n3_c20200101__20201231_zzYyz9iDuBR9" style="border-bottom: Black 2.5pt double; text-align: right" title="Balance at the end of the year"&gt;1,157,619&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_490_20220101__20221231_zFF5AXGXEPG3" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_499_20210101__20211231_zjAt3gdJCPXk" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20200101__20201231_zc0Xr0ZfwGB1" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify"&gt;Reconciliation of estimated/historical losses of income&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction_pn3n3_zjIyppoYFNKe" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify"&gt;Write-offs&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(636,366&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(508,055&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(329,512&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties_pn3n3_z66SQ07TsyMb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;(Losses)/reversal with state entities - related parties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;2,738&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(13,206&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;290&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector_pn3n3_zd6ls5MjXGZb" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;(Losses) with the private sector / government entities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(209,360&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(182,547&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(176,776&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--RecoveriesRecognizedInBadDebtExpense_pn3n3_zLbr0tYZVrOc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Recoveries&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;60,931&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;60,078&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;61,172&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_iN_pn3n3_di_zyHbflYmKcTe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Amount recorded expense (Note 29) &lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(782,057&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(643,730&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(444,826&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfTradeReceivableAllowanceForDoubtfulAccountsTableTextBlock>
    <sbs:AllowanceAccountForCreditLossesOfFinancialAssets1 contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">1280088000</sbs:AllowanceAccountForCreditLossesOfFinancialAssets1>
    <sbs:AllowanceAccountForCreditLossesOfFinancialAssets1 contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">1157619000</sbs:AllowanceAccountForCreditLossesOfFinancialAssets1>
    <sbs:AllowanceAccountForCreditLossesOfFinancialAssets1 contextRef="AsOf2019-12-31" decimals="-3" unitRef="BRL">1042015000</sbs:AllowanceAccountForCreditLossesOfFinancialAssets1>
    <ifrs-full:AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">209360000</ifrs-full:AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets>
    <ifrs-full:AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">182547000</ifrs-full:AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets>
    <ifrs-full:AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">176776000</ifrs-full:AdditionalAllowanceRecognisedInProfitOrLossAllowanceAccountForCreditLossesOfFinancialAssets>
    <sbs:RecoveriesRecognized
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-60931000</sbs:RecoveriesRecognized>
    <sbs:RecoveriesRecognized
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-60078000</sbs:RecoveriesRecognized>
    <sbs:RecoveriesRecognized
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-61172000</sbs:RecoveriesRecognized>
    <sbs:AllowanceAccountForCreditLossesOfFinancialAssets1 contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1428517000</sbs:AllowanceAccountForCreditLossesOfFinancialAssets1>
    <sbs:AllowanceAccountForCreditLossesOfFinancialAssets1 contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">1280088000</sbs:AllowanceAccountForCreditLossesOfFinancialAssets1>
    <sbs:AllowanceAccountForCreditLossesOfFinancialAssets1 contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">1157619000</sbs:AllowanceAccountForCreditLossesOfFinancialAssets1>
    <sbs:WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-636366000</sbs:WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction>
    <sbs:WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-508055000</sbs:WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction>
    <sbs:WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-329512000</sbs:WriteoffsDuringPeriodForBadAndDoubtfulDebtsForThirdPartyTransaction>
    <sbs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2738000</sbs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties>
    <sbs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-13206000</sbs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties>
    <sbs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">290000</sbs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForRelatedPartyTransactionStateEntitiesRelatedParties>
    <sbs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-209360000</sbs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector>
    <sbs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-182547000</sbs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector>
    <sbs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-176776000</sbs:ExpenseRecognisedDuringPeriodForBadAndDoubtfulDebtsForTransactionWithPrivateSector>
    <sbs:RecoveriesRecognizedInBadDebtExpense
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">60931000</sbs:RecoveriesRecognizedInBadDebtExpense>
    <sbs:RecoveriesRecognizedInBadDebtExpense
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">60078000</sbs:RecoveriesRecognizedInBadDebtExpense>
    <sbs:RecoveriesRecognizedInBadDebtExpense
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">61172000</sbs:RecoveriesRecognizedInBadDebtExpense>
    <ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">782057000</ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss>
    <ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">643730000</ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss>
    <ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">444826000</ifrs-full:AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss>
    <sbs:JudicialBonds contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">2807318000</sbs:JudicialBonds>
    <sbs:SummaryOfJudicialBondsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89C_ecustom--SummaryOfJudicialBondsTableTextBlock_zBlpM5VI5zck" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Trade receivables (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;&lt;span id="xdx_8BB_zLcWQSEWeTT5" style="display: none"&gt;Schedule of Judicial bonds&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Debtor&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 70%; text-align: left; padding-left: 3.5pt"&gt;Municpality of S&#xe3;o Paulo&lt;/td&gt;&lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--JudicialBonds_iI_pn3n3_c20221231__custom--TradeReceivablesJudicialBondsAxis__custom--MunicpalityOfSaoPauloMember_zEf25mZS88Fe" style="width: 18%; text-align: right" title="Judicial bonds"&gt;2,656,113&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;Municpality of Cotia&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--JudicialBonds_iI_pn3n3_c20221231__custom--TradeReceivablesJudicialBondsAxis__custom--MunicpalityofCotiaMember_zvSs3muZkoHk" style="text-align: right" title="Judicial bonds"&gt;103,729&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Municpality of Cachoeira Paulista&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--JudicialBonds_iI_pn3n3_c20221231__custom--TradeReceivablesJudicialBondsAxis__custom--MunicpalityofCachoeiraPaulistaMember_zpQ8T5xRIqdi" style="text-align: right" title="Judicial bonds"&gt;13,672&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 3.5pt"&gt;Others&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--JudicialBonds_iI_pn3n3_c20221231__custom--TradeReceivablesJudicialBondsAxis__custom--OthersMember_zupJGr1sEQUe" style="border-bottom: Black 1pt solid; text-align: right" title="Judicial bonds"&gt;33,804&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;TOTAL&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--JudicialBonds_iI_pn3n3_c20221231_z0J0FTzzYDs1" style="border-bottom: Black 2.5pt double; text-align: right" title="Judicial bonds"&gt;2,807,318&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfJudicialBondsTableTextBlock>
    <sbs:JudicialBonds
      contextRef="AsOf2022-12-31_custom_MunicpalityOfSaoPauloMember"
      decimals="-3"
      unitRef="BRL">2656113000</sbs:JudicialBonds>
    <sbs:JudicialBonds
      contextRef="AsOf2022-12-31_custom_MunicpalityofCotiaMember"
      decimals="-3"
      unitRef="BRL">103729000</sbs:JudicialBonds>
    <sbs:JudicialBonds
      contextRef="AsOf2022-12-31_custom_MunicpalityofCachoeiraPaulistaMember"
      decimals="-3"
      unitRef="BRL">13672000</sbs:JudicialBonds>
    <sbs:JudicialBonds
      contextRef="AsOf2022-12-31_custom_OthersMember14243406"
      decimals="-3"
      unitRef="BRL">33804000</sbs:JudicialBonds>
    <sbs:JudicialBonds contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">2807318000</sbs:JudicialBonds>
    <ifrs-full:DisclosureOfRelatedPartyExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_800_eifrs-full--DisclosureOfRelatedPartyExplanatory_zqQNvTbckpw" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;b&gt;11&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_82C_zFHxVbelWVlg"&gt;Related-Party Balances and Transactions&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0; margin-right: 0; margin-bottom: 0; text-align: left"&gt;&lt;span style="letter-spacing: -0.1pt"&gt;&lt;b&gt;(a)
S&#xe3;o Paulo State&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Accounts
receivable, interest on capital payable, revenue and expenses&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;





&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--SummaryOfAccountsReceivableInterestOnCapitalPayableRevenueAndExpensesWithGovernmentTableTextBlock_pn3n3_zM5JkzfGaFtb" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Related-Party Balances and Transactions (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8BC_zV4a4FNrmQVl" style="display: none"&gt;Schedule of loan agreement through credit facility&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;Accounts receivable&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;Current:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify"&gt;Sanitation services (ii)&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--AmountsReceivableRelatedPartyTransactions_c20221231__custom--AccountsReceivableAxis__custom--SanitationServicesMember_pn3n3" style="width: 12%; text-align: right" title="Accounts receivable, current"&gt;144,937&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--AmountsReceivableRelatedPartyTransactions_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--SanitationServicesMember_zLSeL13Gjh1e" style="width: 12%; text-align: right" title="Accounts receivable, current"&gt;127,614&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Allowance for losses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--AmountsReceivableRelatedPartyTransactions_iNI_pn3n3_di_c20221231__custom--AccountsReceivableAxis__custom--AllowanceForLossMember_zkvvjndtvZ78" style="text-align: right" title="Accounts receivable, current"&gt;(49,595&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--AmountsReceivableRelatedPartyTransactions_iNI_pn3n3_di_c20211231__custom--AccountsReceivableAxis__custom--AllowanceForLossMember_zl8hKHJSKwP6" style="text-align: right" title="Accounts receivable, current"&gt;(52,333&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Reimbursement for retirement and pension benefits paid (G0):&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;- monthly flow (payments) (iii) and (iv)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--AmountsReceivableRelatedPartyTransactions_c20221231__custom--AccountsReceivableAxis__custom--MonthlyFlowPaymentsiiandviMember_pn3n3" style="text-align: right" title="Accounts receivable, current"&gt;13,376&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AmountsReceivableRelatedPartyTransactions_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--MonthlyFlowPaymentsiiandviMember_zDdPuyhkPB2h" style="text-align: right" title="Accounts receivable, current"&gt;11,930&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;- GESP Agreement &#x2013; 2015 (vi)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--AmountsReceivableRelatedPartyTransactions_c20221231__custom--AccountsReceivableAxis__custom--ReimbursementGESP2015Member_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable, current"&gt;97,075&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--AmountsReceivableRelatedPartyTransactions_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--ReimbursementGESP2015Member_zQIwP5jI8Lxc" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable, current"&gt;86,446&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total current&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--AmountsReceivableRelatedPartyTransactions_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, current"&gt;205,793&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--AmountsReceivableRelatedPartyTransactions_iI_pn3n3_c20211231_zRVV9yrQKZNg" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, current"&gt;173,657&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Noncurrent:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; text-indent: -7.1pt; padding-left: 7.1pt"&gt;&#160;&#160;&#160;&#160;Agreement for the installment payment of sanitation services&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_c20221231__custom--AccountsReceivableAxis__custom--AgreementForTheInstallmentPaymentOfSanitationServicesMember_pn3n3" style="text-align: right" title="Accounts receivable, noncurrent"&gt;1,361&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--AgreementForTheInstallmentPaymentOfSanitationServicesMember_zvosOe8yaje" style="text-align: right" title="Accounts receivable, noncurrent"&gt;1,361&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Reimbursement of additional retirement and pension benefits paid (G0):&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;- GESP Agreement &#x2013; 2015 (vi)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_c20221231__custom--AccountsReceivableAxis__custom--ReimbursementGESP2015Member_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable, noncurrent"&gt;949,589&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--ReimbursementGESP2015Member_zupi5iWAavo8" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable, noncurrent"&gt;643,534&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total noncurrent&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable, noncurrent"&gt;950,950&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_pn3n3_c20211231_zsfrw7VSpOK3" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable, noncurrent"&gt;644,895&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total receivables&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--TotalReceivables_iI_pn3n3_c20221231_zAZGnH4vYIYh" style="border-bottom: Black 2.5pt double; text-align: right" title="Total receivables"&gt;1,156,743&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--TotalReceivables_iI_pn3n3_c20211231_zgVzoceNZVBh" style="border-bottom: Black 2.5pt double; text-align: right" title="Total receivables"&gt;818,552&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Assets:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Sanitation services&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--TotalAssets_iI_pn3n3_c20221231__custom--AccountsReceivableAxis__custom--SanitationServicesMember_zB4NmoHeuQYd" style="text-align: right" title="Assets"&gt;96,703&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--TotalAssets_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--SanitationServicesMember_zEtJSnWCc5l" style="text-align: right" title="Assets"&gt;76,642&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Reimbursement of additional retirement and pension benefits (G0)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--TotalAssets_iI_pn3n3_c20221231__custom--AccountsReceivableAxis__custom--ReimbursementForRetirementAndPensionBenefitsPaidMember_zkKIzclyEQE6" style="border-bottom: Black 1pt solid; text-align: right" title="Assets"&gt;1,060,040&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--TotalAssets_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--ReimbursementForRetirementAndPensionBenefitsPaidMember_zjrroBLhnZO7" style="border-bottom: Black 1pt solid; text-align: right" title="Assets"&gt;741,910&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Total&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--TotalAssets_iI_pn3n3_c20221231_zTyH7GXs9T1l" style="text-align: right" title="Total"&gt;1,156,743&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--TotalAssets_iI_pn3n3_c20211231_zNhfGUbBRtFg" style="text-align: right" title="Total"&gt;818,552&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Liabilities:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Interest on capital payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Liabilities_iI_pn3n3_c20221231__custom--AccountsReceivableAxis__custom--InterestOnCapitalPayableMember_zyDrvYXj416f" style="text-align: right" title="Liabilities"&gt;372,550&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Liabilities_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--InterestOnCapitalPayableMember_zQ8tK3FZbzv6" style="text-align: right" title="Liabilities"&gt;275,240&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A2_zarSHebwy6N7" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfLoanAgreementThroughCreditFacilityTableTextBlock_pn3n3_zgs3nE8GUlE1" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Related-Party Balances and Transactions (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B1_z0TMIXvO6U52" style="display: none"&gt;Schedule of loan agreement through credit facility&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify"&gt;Revenue from sanitation services&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Revenue_c20220101__20221231__custom--OperatingRevenueAxis__custom--SanitationServices1Member_pn3n3" style="width: 11%; text-align: right" title="Revenues"&gt;661,955&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20210101__20211231__custom--OperatingRevenueAxis__custom--SanitationServices1Member_zcT4B79ViXwa" style="width: 11%; text-align: right" title="Revenues"&gt;522,608&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Revenue_pn3n3_c20200101__20201231__custom--OperatingRevenueAxis__custom--SanitationServices1Member_zfbSGJYQhcHb" style="width: 11%; text-align: right" title="Revenues"&gt;501,756&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Payments received from related parties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20220101__20221231__custom--OperatingRevenueAxis__custom--PaymentsReceivedRelatedPartiesMember_zdvVaVR2N7Zc" style="text-align: right" title="Revenues"&gt;(632,501&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__custom--OperatingRevenueAxis__custom--PaymentsReceivedRelatedPartiesMember_zGkcgbEe7rkk" style="text-align: right" title="Revenues"&gt;(439,349&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20200101__20201231__custom--OperatingRevenueAxis__custom--PaymentsReceivedRelatedPartiesMember_zFyeQT481vsb" style="text-align: right" title="Revenues"&gt;(520,881&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font: 10pt Verdana, Helvetica, Sans-Serif; text-align: justify; padding-left: 14.2pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Payment received from reimbursement referring to Law 4,819/58&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20220101__20221231__custom--OperatingRevenueAxis__custom--PaymentReceivedFromReimbursementMember_zJpRfekr78Oc" style="text-align: right" title="Revenues"&gt;(186,690&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Revenue_pn3n3_c20210101__20211231__custom--OperatingRevenueAxis__custom--PaymentReceivedFromReimbursementMember_z7CwpCIb9gm7" style="text-align: right" title="Revenues"&gt;(179,787&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Revenue_pn3n3_c20200101__20201231__custom--OperatingRevenueAxis__custom--PaymentReceivedFromReimbursementMember_z0apREePW2td" style="text-align: right" title="Revenues"&gt;(173,874&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A5_zXHE41MFofDe" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(ii) Sanitation services&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company provides water supply and sewage services
to the S&#xe3;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(iii) Reimbursement of additional retirement and pension
benefits paid&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Refers to additional 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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Under the GESP Agreement, executed in 2001, the S&#xe3;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).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As explained on item (iv), during the assessment of the
debt due from State of S&#xe3;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;See additional information about the G0 plan in Note
22 (ii).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As a result of a court decision, the responsibility for
making the payments returned to SABESP.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(iv) Disputed amounts&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;On November 17, 2008 the Company and the S&#xe3;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&#xe3;o Paulo is originally
liable, but paid by SABESP under a court order.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The third amendment also provides for the regularization
of the monthly flow of benefits. While SABESP is responsible for the monthly payments, the S&#xe3;o Paulo State shall reimburse the
Company based on the criteria identical to those applied in the calculation of the Undisputed Amount. Should there be no preventive court
decision, the State will directly assume the monthly payment flow of the portion deemed as undisputed.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Continuing the actions that aim to recover the credit
that Management understands to be owed by the S&#xe3;o Paulo State, related to the divergences in the reimbursement of the additional
retirement and pension benefits paid by the Company, SABESP: (i) on March 24, 2010, addressed a message to the Controlling Shareholder
by sending a letter resolved by the Executive Board proposing that the matter be discussed at B3&#x2019;s Arbitration Chamber; (ii) in
June 2010, sent to the Treasury Department a proposal of an agreement to settle said pending matters. The proposal was not accepted; (iii)
on November 9, 2010, filed a lawsuit against the S&#xe3;o Paulo State seeking full reimbursement of the amounts paid as benefits provided
for in Law 4,819/1958 to settle the Disputed Amount under discussion between the Company and the S&#xe3;o Paulo State. Despite the lawsuit,
the Company will insist on reaching an agreement during the course of the lawsuit, as it believes that a reasonable agreement is better
for the Company and its shareholders than waiting for the end of the lawsuit.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022 and 2021, the disputed amounts
between SABESP and State of S&#xe3;o Paulo, corresponding to additional retirement and pension benefits paid (Law 4,819/1958), totaled
R$ &lt;span id="xdx_907_ecustom--DisputedAmountsReceivable_c20221231_pn3n3" title="Disputed amounts receivable"&gt;1,482,140&lt;/span&gt; and R$ &lt;span id="xdx_90E_ecustom--DisputedAmountsReceivable_iI_pn3n3_c20211231_zX2N7gipvybg" title="Disputed amounts receivable"&gt;1,375,137&lt;/span&gt;, respectively. The Company recorded allowances for doubtful accounts for such amounts.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(v) Actuarial Liability&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company recognized an actuarial liability corresponding
to additional retirement and pension benefits paid to employees, retired employees, and pensioners of the G0 Plan. As of December 31,
2022 and 2021, the amounts corresponding to such actuarial liability were R$&#160;&lt;span id="xdx_903_ecustom--ActuarialLiabilityAmount_c20221231_pn3n3" title="Actuarial liability amount"&gt;2,002,075&lt;/span&gt; and R$&lt;span id="xdx_90E_ecustom--ActuarialLiabilityAmount_iI_pn3n3_c20211231_zdvXiGYvwcD8" title="Actuarial liability amount"&gt;&#160;2,192,062&lt;/span&gt;, respectively. For detailed information on additional retirement and pension
benefits, see Note 22.&lt;/p&gt;




&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(vi) GESP Agreement - 2015&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt; text-align: justify"&gt;On March 18, 2015, the Company, the S&#xe3;o Paulo
State, and DAEE, through the Department of Sanitation and Water Resources, entered into an Agreement totaling R$ &lt;span id="xdx_90C_ecustom--AgreementTransactionAmount_c20150318_pn3n3" title="Agreement transaction amount"&gt;1,012,310&lt;/span&gt;, R$ &lt;span id="xdx_90F_eifrs-full--AmountsReceivableRelatedPartyTransactions_iI_pn3n3_c20150318_zy6Ue1kRUKo" title="Accounts receivable, current"&gt;696,283&lt;/span&gt;
of which referring to the principal of the Undisputed Amount mentioned in item (iii) and R$ &lt;span id="xdx_90B_ecustom--InflationAdjustmentAmount_c20150318_pn3n3" title="Inflation adjustment amount"&gt;316,027&lt;/span&gt; to the inflation adjustment of the
principal until February 2015.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The principal will be paid in 180 installments, as follows:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 9.95pt"/&gt;&lt;td style="width: 11.35pt"&gt;&lt;span style="font-family: Noto Sans Symbols; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;The first 24 installments were settled
upon the transfer of &lt;span id="xdx_90C_eifrs-full--NumberOfSharesIssued_c20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_pdd" title="Number of shares issued"&gt;2,221,000&lt;/span&gt; preferred shares issued by Companhia de Transmiss&#xe3;o de Energia El&#xe9;trica Paulista (CTEEP),
totaling R$ &lt;span id="xdx_903_eifrs-full--ProceedsFromIssueOfPreferenceShares_c20220101__20221231__ifrs-full--ClassesOfShareCapitalAxis__ifrs-full--PreferenceSharesMember_pn3n3" title="Value of shares issued"&gt;87,174&lt;/span&gt;, based on the share closing price of March 17, 2015, which were sold on April 20, 2016; and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 9.95pt"/&gt;&lt;td style="width: 11.35pt"&gt;&lt;span style="font-family: Noto Sans Symbols; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;The amount of R$ &lt;span id="xdx_906_ecustom--MonthlyInstallmentPayable_c20170405_pn3n3" title="Monthly installment payable"&gt;609,109&lt;/span&gt; is being paid
in 156 monthly installments, adjusted by the IPCA until the initial payment date, i.e. April 5, 2017. As of this date, the installments
are being adjusted by IPCA plus a simple interest of 0.5% per month. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;On July 22, 2022, the decision regarding the lawsuit
that challenged the possibility of transferring the reservoirs was published in the State Official Gazette, preventing the transfer of
the reservoirs to SABESP. Accordingly, as provided for in the agreement, the S&#xe3;o Paulo State will pay SABESP, in addition to the
principal, inflation adjustment of R$ &lt;span id="xdx_901_ecustom--InflationAdjustmentAmount_iI_pn3n3_c20220722_zl50exi2NBh5" title="Inflation adjustment amount"&gt;316,027&lt;/span&gt; (restated until February 2015) in 60 installments, beginning in April 2030. The amount will
be adjusted by IPCA until the initial date of the payments and, as of that date, IPCA plus simple interest of 0.5% per month will be levied
on the amount of each installment.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;In July 2022, R$&lt;span id="xdx_90B_ecustom--InflationAdjustmentAmount_iI_pn3n3_c20220731_zT4xXBTTmEUg" title="Inflation adjustment amount"&gt;&#160;325,561&lt;/span&gt; referring to the adjustment
for inflation until July 2022 was recorded at present value.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, the balance receivable was R$&#160;&lt;span id="xdx_903_ecustom--ReceivablesInCurrentAssets_c20221231_pn3n3" title="Receivables in current assets"&gt;97,075&lt;/span&gt;
in current assets (R$&#160;&lt;span id="xdx_902_ecustom--ReceivablesInCurrentAssets_iI_pn3n3_c20211231_z0gVqjqpJ4W9" title="Receivables in current assets"&gt;86,446&lt;/span&gt; as of December 31, 2021) and R$&#160;&lt;span id="xdx_900_ecustom--ReceivablesInNoncurrentAssets_c20221231_pn3n3" title="Receivables in non-current assets"&gt;949,589&lt;/span&gt; in noncurrent assets (R$&#160;&lt;span id="xdx_90E_ecustom--ReceivablesInNoncurrentAssets_iI_pn3n3_c20211231_zTjvf5d9iQbf" title="Receivables in non-current assets"&gt;643,534&lt;/span&gt; as of December 31,
2021).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Use of
Reservoirs &#x2013; EMAE &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Empresa Metropolitana de &#xc1;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
arising from 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.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;On October 28, 2016, the Company entered into an agreement
based on a Private Transaction Agreement and Other Adjustments to settle the disputes involving the two companies and the SABESP will
continue using the reservoirs.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, the Company recorded R$ &lt;span id="xdx_901_ecustom--OtherLiabilitie_iI_pn3n3_c20221231_zrRsHS9FO32" title="Other liabilities, current"&gt;8,456&lt;/span&gt;
and R$ &lt;span id="xdx_90C_eifrs-full--OtherNoncurrentNonfinancialLiabilities_c20221231_pn3n3" title="Other liabilities, non-current"&gt;95,033&lt;/span&gt; in Other Liabilities, under current and noncurrent liabilities, respectively (in December 31, 2021, R$ &lt;span id="xdx_90A_eifrs-full--OtherLiabilities_c20211231_pn3n3" title="Other liabilities, current"&gt;7,956&lt;/span&gt; and R$ &lt;span id="xdx_90D_eifrs-full--OtherNoncurrentNonfinancialLiabilities_c20211231_pn3n3" title="Other liabilities, non-current"&gt;88,264&lt;/span&gt;).
In 2022, the amount of R$ &lt;span id="xdx_90D_eifrs-full--BenefitsPaidOrPayable_pn3n3_c20220101__20221231_zNCjDLHYWxni" title="Amount paid"&gt;8,963&lt;/span&gt; was paid.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Agreements
with reduced tariffs for State Entities that join the Rational Water Use Program (PURA) &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company has signed agreements with government entities
related to the S&#xe3;o Paulo State Government that benefit them with 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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Guarantees&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The S&#xe3;o Paulo State provides guarantees for some
borrowings and financing of the Company and does not charge any fee with respect to such guarantees, see Note 17.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(e) Personnel assignment agreement among entities
related to the S&#xe3;o Paulo State Government&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company has personnel assignment agreements with
entities related to the S&#xe3;o Paulo State Government, whose expenses are fully charged.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;In 2022, the expenses related to personnel assigned by
SABESP to other state government entities amounted to R$ &lt;span id="xdx_901_ecustom--ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities_c20220101__20221231_pn3n3" title="Expenses related to personnel assigned by SABESP to other state government entities"&gt;800&lt;/span&gt; (R$ &lt;span id="xdx_907_ecustom--ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities_c20210101__20211231_pn3n3" title="Expenses related to personnel assigned by SABESP to other state government entities"&gt;734&lt;/span&gt; in 2021 and R$ &lt;span id="xdx_905_ecustom--ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities_c20200101__20201231_pn3n3" title="Expenses related to personnel assigned by SABESP to other state government entities"&gt;2,108&lt;/span&gt; in 2020).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;In 2022 and 2021, there were not expenses related to
personnel assigned by other entities to SABESP (In 2020, the expenses related to personnel assigned by other entities to SABESP were R$
&lt;span id="xdx_904_ecustom--ExpensesRelatedToPersonnelByOtherEntitiesToSabesp_pn3n3_c20220101__20221231_zzfu598f48q4" title="Expenses related to personnel by other entities to SABESP"&gt;&lt;span id="xdx_90B_ecustom--ExpensesRelatedToPersonnelByOtherEntitiesToSabesp_pn3n3_c20210101__20211231_zCdNywJqlJi3" title="Expenses related to personnel by other entities to SABESP"&gt;&lt;span id="xdx_909_ecustom--ExpensesRelatedToPersonnelByOtherEntitiesToSabesp_pn3n3_c20200101__20201231_z5kkHNzcvh47" title="Expenses related to personnel by other entities to SABESP"&gt;13&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(f)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Non-operating
assets&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022 and 2021, the Company had an
amount of R$ &lt;span id="xdx_908_ecustom--NonoperatingAssets_c20221231_pn3n3" title="Non-operating assets"&gt;&lt;span id="xdx_906_ecustom--NonoperatingAssets_iI_pn3n3_c20211231_zsCo1bYaV227" title="Non-operating assets"&gt;3,613&lt;/span&gt;&lt;/span&gt; related to a land and lent structures.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(g)		SABESPREV &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0pt; text-align: justify"&gt;The Company sponsors a defined benefit plan (G1 Plan),
which is operated and administered by SABESPREV. The net actuarial liability recognized as of December 31, 2022 amounted to R$ &lt;span id="xdx_900_ecustom--NetActuarialLiability_c20221231_pn3n3" title="Net actuarial liability"&gt;148,116&lt;/span&gt;
(R$ &lt;span id="xdx_904_ecustom--NetActuarialLiability_iI_pn3n3_c20211231_zioiW9CD3FC9" title="Net actuarial liability"&gt;129,600&lt;/span&gt; as of December 31, 2021), according to Note 22.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(h)		Compensation of Management Key Personnel
and Fiscal Council&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#xe3;o Paulo State complies with
the guidelines of the State Capital Defense Council (CODEC) and is defined at the Annual Shareholders&#x2019; Meeting, as per article 152
of Brazilian Corporation Law.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;CODEC defines that the proposal for global and individual
compensation of the statutory bodies for publicly held companies listed in B3&#x2019;s Novo Mercado segment, controlled by the State, must
be prepared by the Board of Directors under the Company&#x2019;s Bylaws, within the scope of the Institutional Compensation Policy and
submitted for approval of the Annual Shareholders&#x2019; Meeting.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#x2019;s
registered employees, given that the relationship of Management with the Company has a statutory nature.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;SABESP pays bonuses for purposes of compensation of its
Executive Officers, in accordance with the guidelines of the S&#xe3;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&#x2019;s monthly compensation or 10 % of the interest on capital
paid by the Company, prevailing the shortest amount.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Expenses related to the compensation of the members of
the Fiscal Council appointed by the controlling shareholder and Management members totaled R$&#160;&lt;span id="xdx_90F_eifrs-full--KeyManagementPersonnelCompensation_c20220101__20221231_pn3n3" title="Compensation to Officers"&gt;6,175&lt;/span&gt; and R$&#160;&lt;span id="xdx_90D_eifrs-full--KeyManagementPersonnelCompensation_c20210101__20211231_pn3n3" title="Compensation to Officers"&gt;6,369&lt;/span&gt; in 2022 and
2021, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Additional amounts of R$&#160;&lt;span id="xdx_90D_eifrs-full--OtherLongtermBenefits_c20220101__20221231_pn3n3" title="Bonus program"&gt;1,305&lt;/span&gt; and R$&#160;&lt;span id="xdx_90C_eifrs-full--OtherLongtermBenefits_pn3n3_c20210101__20211231_zhC1hPm1m5a5" title="Bonus program"&gt;1,440&lt;/span&gt;,
referring to the executive officers&#x2019; bonus program, were paid in 2022 and 2021, respectively.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Loan
agreement through credit facility&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Aquapolo Ambiental&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, the balance of principal and interest
of this agreement totaled R$&#160;&lt;span id="xdx_909_ecustom--RelatedPartyLoanAgreement_c20221231_pn3n3" title="Total loan agreement related party"&gt;12,953&lt;/span&gt; recorded under current assets, in &#x201c;Other assets&#x201d; (as of December 31, 2021 - R$&#160;&lt;span id="xdx_90A_ecustom--RelatedPartyLoanAgreement_c20211231_pn3n3" title="Total loan agreement related party"&gt;11,884&lt;/span&gt;
and R$&#160;&lt;span id="xdx_901_ecustom--InterestAmount_c20210101__20211231_pn3n3" title="Total loan agreement related party"&gt;11,021&lt;/span&gt; recorded under current assets and noncurrent assets, respectively), at CDI + 1.2% p.a.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#xc1;guas de Andradina&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company entered into a loan agreement through credit
facility with the SPE &#xc1;guas de Andradina S/A to finance the operations of this company.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, the balance of principal and
interest of this agreement totaled R$ &lt;span id="xdx_903_ecustom--RelatedPartyLoanAgreementBalancePricipal_c20221231_pn3n3" title="Total loan agreement related party"&gt;242&lt;/span&gt; and R$ &lt;span id="xdx_901_ecustom--RelatedPartyLoanAgreementBalanceIntrest_c20220101__20221231_pn3n3" title="Total loan agreement related party"&gt;2,814&lt;/span&gt;, which was recorded in &#x201c;Other assets&#x201d; under current and noncurrent
assets (R$ 34 and R$ 1,009, respectively, as of December 31, 2021), at CDI + 3% p.a.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;This agreement was signed on August 17, 2021. The principal
with the readjustment, accrued interest and any taxes must be paid full by August 31, 2025.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(j)		FEHIDRO&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;In April 2021, the Company entered into three financing
agreements within the scope of the State Water Resources Fund &#x2013; FEHIDRO. The funds will be allocated
to the execution of sanitary sewage works and services in the municipalities of S&#xe3;o Paulo, Itapecerica da Serra and Vargem Grande
Paulista. The total investment amount is R$ &lt;span id="xdx_90B_ecustom--TotalInvestmentAmount_dm_c20220101__20221231_z83QprJSMt29" title="Total investment amount"&gt;10.8 million&lt;/span&gt;, of which R$ &lt;span id="xdx_90F_ecustom--InvestmentFinanced1_dm_c20220101__20221231_znxk64ceAgy7" title="Investment financed by FEHIDRO"&gt;8.7 million&lt;/span&gt;, or 80% of the total, will be financed by FEHIDRO and,
R$ &lt;span id="xdx_90F_ecustom--InvestmentFinanced2_dm_c20220101__20221231_zzzbGLbqM5u8" title="Investment financed by SABESP"&gt;2.1 million&lt;/span&gt;, or 20% of the total, from counterpart of SABESP. The financing interest rate is &lt;span id="xdx_900_ecustom--IntrestRate_pid_dp_c20220101__20221231_zu39a69nf8bk" title="Financing interest rate"&gt;3.00&lt;/span&gt;% p.a., with a total term of 59 months,
with an 18-month grace period and 41 months of amortization.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, the balance of these financing
was R$&#160;&lt;span id="xdx_905_eifrs-full--LiabilitiesArisingFromFinancingActivities_iI_dm_c20221231_zH1RM9jhrve8" title="Financing amount"&gt;5.1 million&lt;/span&gt; (as of December 31, 2021 &#x2013; R$&#160;&lt;span id="xdx_90F_eifrs-full--LiabilitiesArisingFromFinancingActivities_iI_dm_c20211231_zqjGNQnkD5g4" title="Financing amount"&gt;4.7 million&lt;/span&gt;).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfRelatedPartyExplanatory>
    <sbs:SummaryOfAccountsReceivableInterestOnCapitalPayableRevenueAndExpensesWithGovernmentTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--SummaryOfAccountsReceivableInterestOnCapitalPayableRevenueAndExpensesWithGovernmentTableTextBlock_pn3n3_zM5JkzfGaFtb" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Related-Party Balances and Transactions (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8BC_zV4a4FNrmQVl" style="display: none"&gt;Schedule of loan agreement through credit facility&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;Accounts receivable&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;Current:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify"&gt;Sanitation services (ii)&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--AmountsReceivableRelatedPartyTransactions_c20221231__custom--AccountsReceivableAxis__custom--SanitationServicesMember_pn3n3" style="width: 12%; text-align: right" title="Accounts receivable, current"&gt;144,937&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--AmountsReceivableRelatedPartyTransactions_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--SanitationServicesMember_zLSeL13Gjh1e" style="width: 12%; text-align: right" title="Accounts receivable, current"&gt;127,614&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Allowance for losses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--AmountsReceivableRelatedPartyTransactions_iNI_pn3n3_di_c20221231__custom--AccountsReceivableAxis__custom--AllowanceForLossMember_zkvvjndtvZ78" style="text-align: right" title="Accounts receivable, current"&gt;(49,595&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--AmountsReceivableRelatedPartyTransactions_iNI_pn3n3_di_c20211231__custom--AccountsReceivableAxis__custom--AllowanceForLossMember_zl8hKHJSKwP6" style="text-align: right" title="Accounts receivable, current"&gt;(52,333&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Reimbursement for retirement and pension benefits paid (G0):&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;- monthly flow (payments) (iii) and (iv)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--AmountsReceivableRelatedPartyTransactions_c20221231__custom--AccountsReceivableAxis__custom--MonthlyFlowPaymentsiiandviMember_pn3n3" style="text-align: right" title="Accounts receivable, current"&gt;13,376&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AmountsReceivableRelatedPartyTransactions_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--MonthlyFlowPaymentsiiandviMember_zDdPuyhkPB2h" style="text-align: right" title="Accounts receivable, current"&gt;11,930&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;- GESP Agreement &#x2013; 2015 (vi)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--AmountsReceivableRelatedPartyTransactions_c20221231__custom--AccountsReceivableAxis__custom--ReimbursementGESP2015Member_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable, current"&gt;97,075&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--AmountsReceivableRelatedPartyTransactions_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--ReimbursementGESP2015Member_zQIwP5jI8Lxc" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable, current"&gt;86,446&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total current&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--AmountsReceivableRelatedPartyTransactions_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, current"&gt;205,793&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--AmountsReceivableRelatedPartyTransactions_iI_pn3n3_c20211231_zRVV9yrQKZNg" style="border-bottom: Black 2.5pt double; text-align: right" title="Accounts receivable, current"&gt;173,657&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Noncurrent:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; text-indent: -7.1pt; padding-left: 7.1pt"&gt;&#160;&#160;&#160;&#160;Agreement for the installment payment of sanitation services&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_c20221231__custom--AccountsReceivableAxis__custom--AgreementForTheInstallmentPaymentOfSanitationServicesMember_pn3n3" style="text-align: right" title="Accounts receivable, noncurrent"&gt;1,361&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--AgreementForTheInstallmentPaymentOfSanitationServicesMember_zvosOe8yaje" style="text-align: right" title="Accounts receivable, noncurrent"&gt;1,361&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Reimbursement of additional retirement and pension benefits paid (G0):&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;- GESP Agreement &#x2013; 2015 (vi)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_c20221231__custom--AccountsReceivableAxis__custom--ReimbursementGESP2015Member_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable, noncurrent"&gt;949,589&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--ReimbursementGESP2015Member_zupi5iWAavo8" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable, noncurrent"&gt;643,534&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total noncurrent&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable, noncurrent"&gt;950,950&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--NoncurrentReceivablesDueFromRelatedParties_iI_pn3n3_c20211231_zsfrw7VSpOK3" style="border-bottom: Black 1pt solid; text-align: right" title="Accounts receivable, noncurrent"&gt;644,895&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total receivables&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--TotalReceivables_iI_pn3n3_c20221231_zAZGnH4vYIYh" style="border-bottom: Black 2.5pt double; text-align: right" title="Total receivables"&gt;1,156,743&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--TotalReceivables_iI_pn3n3_c20211231_zgVzoceNZVBh" style="border-bottom: Black 2.5pt double; text-align: right" title="Total receivables"&gt;818,552&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Assets:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Sanitation services&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--TotalAssets_iI_pn3n3_c20221231__custom--AccountsReceivableAxis__custom--SanitationServicesMember_zB4NmoHeuQYd" style="text-align: right" title="Assets"&gt;96,703&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--TotalAssets_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--SanitationServicesMember_zEtJSnWCc5l" style="text-align: right" title="Assets"&gt;76,642&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Reimbursement of additional retirement and pension benefits (G0)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--TotalAssets_iI_pn3n3_c20221231__custom--AccountsReceivableAxis__custom--ReimbursementForRetirementAndPensionBenefitsPaidMember_zkKIzclyEQE6" style="border-bottom: Black 1pt solid; text-align: right" title="Assets"&gt;1,060,040&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--TotalAssets_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--ReimbursementForRetirementAndPensionBenefitsPaidMember_zjrroBLhnZO7" style="border-bottom: Black 1pt solid; text-align: right" title="Assets"&gt;741,910&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Total&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--TotalAssets_iI_pn3n3_c20221231_zTyH7GXs9T1l" style="text-align: right" title="Total"&gt;1,156,743&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--TotalAssets_iI_pn3n3_c20211231_zNhfGUbBRtFg" style="text-align: right" title="Total"&gt;818,552&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Liabilities:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Interest on capital payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Liabilities_iI_pn3n3_c20221231__custom--AccountsReceivableAxis__custom--InterestOnCapitalPayableMember_zyDrvYXj416f" style="text-align: right" title="Liabilities"&gt;372,550&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Liabilities_iI_pn3n3_c20211231__custom--AccountsReceivableAxis__custom--InterestOnCapitalPayableMember_zQ8tK3FZbzv6" style="text-align: right" title="Liabilities"&gt;275,240&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfAccountsReceivableInterestOnCapitalPayableRevenueAndExpensesWithGovernmentTableTextBlock>
    <ifrs-full:AmountsReceivableRelatedPartyTransactions
      contextRef="AsOf2022-12-31_custom_SanitationServicesMember"
      decimals="-3"
      unitRef="BRL">144937000</ifrs-full:AmountsReceivableRelatedPartyTransactions>
    <ifrs-full:AmountsReceivableRelatedPartyTransactions
      contextRef="AsOf2021-12-31_custom_SanitationServicesMember"
      decimals="-3"
      unitRef="BRL">127614000</ifrs-full:AmountsReceivableRelatedPartyTransactions>
    <ifrs-full:AmountsReceivableRelatedPartyTransactions
      contextRef="AsOf2022-12-31_custom_AllowanceForLossMember"
      decimals="-3"
      unitRef="BRL">49595000</ifrs-full:AmountsReceivableRelatedPartyTransactions>
    <ifrs-full:AmountsReceivableRelatedPartyTransactions
      contextRef="AsOf2021-12-31_custom_AllowanceForLossMember"
      decimals="-3"
      unitRef="BRL">52333000</ifrs-full:AmountsReceivableRelatedPartyTransactions>
    <ifrs-full:AmountsReceivableRelatedPartyTransactions
      contextRef="AsOf2022-12-31_custom_MonthlyFlowPaymentsiiandviMember"
      decimals="-3"
      unitRef="BRL">13376000</ifrs-full:AmountsReceivableRelatedPartyTransactions>
    <ifrs-full:AmountsReceivableRelatedPartyTransactions
      contextRef="AsOf2021-12-31_custom_MonthlyFlowPaymentsiiandviMember"
      decimals="-3"
      unitRef="BRL">11930000</ifrs-full:AmountsReceivableRelatedPartyTransactions>
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      contextRef="AsOf2022-12-31_custom_ReimbursementGESP2015Member"
      decimals="-3"
      unitRef="BRL">97075000</ifrs-full:AmountsReceivableRelatedPartyTransactions>
    <ifrs-full:AmountsReceivableRelatedPartyTransactions
      contextRef="AsOf2021-12-31_custom_ReimbursementGESP2015Member"
      decimals="-3"
      unitRef="BRL">86446000</ifrs-full:AmountsReceivableRelatedPartyTransactions>
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    <ifrs-full:NoncurrentReceivablesDueFromRelatedParties
      contextRef="AsOf2021-12-31_custom_AgreementForTheInstallmentPaymentOfSanitationServicesMember"
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      contextRef="AsOf2022-12-31_custom_ReimbursementGESP2015Member"
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      unitRef="BRL">96703000</sbs:TotalAssets>
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      decimals="-3"
      unitRef="BRL">76642000</sbs:TotalAssets>
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      contextRef="AsOf2022-12-31_custom_ReimbursementForRetirementAndPensionBenefitsPaidMember"
      decimals="-3"
      unitRef="BRL">1060040000</sbs:TotalAssets>
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      unitRef="BRL">741910000</sbs:TotalAssets>
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      unitRef="BRL">275240000</ifrs-full:Liabilities>
    <sbs:SummaryOfLoanAgreementThroughCreditFacilityTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfLoanAgreementThroughCreditFacilityTableTextBlock_pn3n3_zgs3nE8GUlE1" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Related-Party Balances and Transactions (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B1_z0TMIXvO6U52" style="display: none"&gt;Schedule of loan agreement through credit facility&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify"&gt;Revenue from sanitation services&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Revenue_c20220101__20221231__custom--OperatingRevenueAxis__custom--SanitationServices1Member_pn3n3" style="width: 11%; text-align: right" title="Revenues"&gt;661,955&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20210101__20211231__custom--OperatingRevenueAxis__custom--SanitationServices1Member_zcT4B79ViXwa" style="width: 11%; text-align: right" title="Revenues"&gt;522,608&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Revenue_pn3n3_c20200101__20201231__custom--OperatingRevenueAxis__custom--SanitationServices1Member_zfbSGJYQhcHb" style="width: 11%; text-align: right" title="Revenues"&gt;501,756&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Payments received from related parties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20220101__20221231__custom--OperatingRevenueAxis__custom--PaymentsReceivedRelatedPartiesMember_zdvVaVR2N7Zc" style="text-align: right" title="Revenues"&gt;(632,501&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20210101__20211231__custom--OperatingRevenueAxis__custom--PaymentsReceivedRelatedPartiesMember_zGkcgbEe7rkk" style="text-align: right" title="Revenues"&gt;(439,349&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20200101__20201231__custom--OperatingRevenueAxis__custom--PaymentsReceivedRelatedPartiesMember_zFyeQT481vsb" style="text-align: right" title="Revenues"&gt;(520,881&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font: 10pt Verdana, Helvetica, Sans-Serif; text-align: justify; padding-left: 14.2pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Payment received from reimbursement referring to Law 4,819/58&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Revenue_pn3n3_c20220101__20221231__custom--OperatingRevenueAxis__custom--PaymentReceivedFromReimbursementMember_zJpRfekr78Oc" style="text-align: right" title="Revenues"&gt;(186,690&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Revenue_pn3n3_c20210101__20211231__custom--OperatingRevenueAxis__custom--PaymentReceivedFromReimbursementMember_z7CwpCIb9gm7" style="text-align: right" title="Revenues"&gt;(179,787&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Revenue_pn3n3_c20200101__20201231__custom--OperatingRevenueAxis__custom--PaymentReceivedFromReimbursementMember_z0apREePW2td" style="text-align: right" title="Revenues"&gt;(173,874&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfLoanAgreementThroughCreditFacilityTableTextBlock>
    <ifrs-full:Revenue
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      decimals="-3"
      unitRef="BRL">661955000</ifrs-full:Revenue>
    <ifrs-full:Revenue
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      unitRef="BRL">522608000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_SanitationServices1Member"
      decimals="-3"
      unitRef="BRL">501756000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_PaymentsReceivedRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">-632501000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_PaymentsReceivedRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">-439349000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_PaymentsReceivedRelatedPartiesMember"
      decimals="-3"
      unitRef="BRL">-520881000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_PaymentReceivedFromReimbursementMember"
      decimals="-3"
      unitRef="BRL">-186690000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_PaymentReceivedFromReimbursementMember"
      decimals="-3"
      unitRef="BRL">-179787000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_PaymentReceivedFromReimbursementMember"
      decimals="-3"
      unitRef="BRL">-173874000</ifrs-full:Revenue>
    <sbs:DisputedAmountsReceivable contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1482140000</sbs:DisputedAmountsReceivable>
    <sbs:DisputedAmountsReceivable contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">1375137000</sbs:DisputedAmountsReceivable>
    <sbs:ActuarialLiabilityAmount contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">2002075000</sbs:ActuarialLiabilityAmount>
    <sbs:ActuarialLiabilityAmount contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2192062000</sbs:ActuarialLiabilityAmount>
    <sbs:AgreementTransactionAmount contextRef="AsOf2015-03-18" decimals="-3" unitRef="BRL">1012310000</sbs:AgreementTransactionAmount>
    <ifrs-full:AmountsReceivableRelatedPartyTransactions contextRef="AsOf2015-03-18" decimals="-3" unitRef="BRL">696283000</ifrs-full:AmountsReceivableRelatedPartyTransactions>
    <sbs:InflationAdjustmentAmount contextRef="AsOf2015-03-18" decimals="-3" unitRef="BRL">316027000</sbs:InflationAdjustmentAmount>
    <ifrs-full:NumberOfSharesIssued
      contextRef="AsOf2022-12-31_ifrs-full_PreferenceSharesMember"
      decimals="INF"
      unitRef="Shares">2221000</ifrs-full:NumberOfSharesIssued>
    <ifrs-full:ProceedsFromIssueOfPreferenceShares
      contextRef="From2022-01-012022-12-31_ifrs-full_PreferenceSharesMember"
      decimals="-3"
      unitRef="BRL">87174000</ifrs-full:ProceedsFromIssueOfPreferenceShares>
    <sbs:MonthlyInstallmentPayable contextRef="AsOf2017-04-05" decimals="-3" unitRef="BRL">609109000</sbs:MonthlyInstallmentPayable>
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    <sbs:InflationAdjustmentAmount contextRef="AsOf2022-07-31" decimals="-3" unitRef="BRL">325561000</sbs:InflationAdjustmentAmount>
    <sbs:ReceivablesInCurrentAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">97075000</sbs:ReceivablesInCurrentAssets>
    <sbs:ReceivablesInCurrentAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">86446000</sbs:ReceivablesInCurrentAssets>
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    <sbs:ReceivablesInNoncurrentAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">643534000</sbs:ReceivablesInNoncurrentAssets>
    <sbs:OtherLiabilitie contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">8456000</sbs:OtherLiabilitie>
    <ifrs-full:OtherNoncurrentNonfinancialLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">95033000</ifrs-full:OtherNoncurrentNonfinancialLiabilities>
    <ifrs-full:OtherLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">7956000</ifrs-full:OtherLiabilities>
    <ifrs-full:OtherNoncurrentNonfinancialLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">88264000</ifrs-full:OtherNoncurrentNonfinancialLiabilities>
    <ifrs-full:BenefitsPaidOrPayable
      contextRef="From2022-01-01to2022-12-31"
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      unitRef="BRL">8963000</ifrs-full:BenefitsPaidOrPayable>
    <sbs:ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">800000</sbs:ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities>
    <sbs:ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">734000</sbs:ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities>
    <sbs:ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">2108000</sbs:ExpensesRelatedToPersonnelAssignedBySabespToOtherStateGovernmentEntities>
    <sbs:ExpensesRelatedToPersonnelByOtherEntitiesToSabesp
      contextRef="From2022-01-01to2022-12-31"
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    <sbs:ExpensesRelatedToPersonnelByOtherEntitiesToSabesp
      contextRef="From2021-01-012021-12-31"
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      unitRef="BRL">13000</sbs:ExpensesRelatedToPersonnelByOtherEntitiesToSabesp>
    <sbs:ExpensesRelatedToPersonnelByOtherEntitiesToSabesp
      contextRef="From2020-01-012020-12-31"
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    <sbs:NonoperatingAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">3613000</sbs:NonoperatingAssets>
    <sbs:NetActuarialLiability contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">148116000</sbs:NetActuarialLiability>
    <sbs:NetActuarialLiability contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">129600000</sbs:NetActuarialLiability>
    <ifrs-full:KeyManagementPersonnelCompensation
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    <ifrs-full:KeyManagementPersonnelCompensation
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      decimals="-3"
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      decimals="-3"
      unitRef="BRL">1440000</ifrs-full:OtherLongtermBenefits>
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    <sbs:RelatedPartyLoanAgreement contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">11884000</sbs:RelatedPartyLoanAgreement>
    <sbs:InterestAmount
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      unitRef="BRL">11021000</sbs:InterestAmount>
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      unitRef="BRL">2814000</sbs:RelatedPartyLoanAgreementBalanceIntrest>
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      decimals="0"
      unitRef="BRL">10800000</sbs:TotalInvestmentAmount>
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      decimals="0"
      unitRef="BRL">8700000</sbs:InvestmentFinanced1>
    <sbs:InvestmentFinanced2
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      decimals="0"
      unitRef="BRL">2100000</sbs:InvestmentFinanced2>
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      decimals="INF"
      unitRef="Pure">0.0300</sbs:IntrestRate>
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    <ifrs-full:LiabilitiesArisingFromFinancingActivities contextRef="AsOf2021-12-31" decimals="0" unitRef="BRL">4700000</ifrs-full:LiabilitiesArisingFromFinancingActivities>
    <ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80A_eifrs-full--DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory_zhtSQ6GW4n7l" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;12&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_821_zq775KHWeJqf"&gt;Investments&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company holds interest in certain Special Purpose
Entities (SPE). Although SABESP has no majority shares of its investees, the shareholders&#x2019; 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 the returns over the investments,
indicating participating shared control (joint venture &#x2013; IFRS 11).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company holds interest recognized by the equity accounting
in the following investees:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(a)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Sesamm&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of August 15, 2008, Sesamm &#x2013; Servi&#xe7;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.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Sesamm's capital as of December 31, 2022,
totaled R$ &lt;span id="xdx_901_eifrs-full--IssuedCapital_c20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_pn3n3" title="Capital stock"&gt;19,532&lt;/span&gt;, and was represented by &lt;span id="xdx_90C_edei--EntityCommonStockSharesOutstanding_iI_pid_c20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zoG3Bwrisul4" title="Capital stock, shares"&gt;19,532,409&lt;/span&gt; registered common shares without a par value. SABESP holds &lt;span id="xdx_90C_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zT143KmyZk9f" title="Equity interest"&gt;36&lt;/span&gt;% of its equity interest
and GS Inima &lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--GSInimaMember_zUFYKZqOq5jb" title="Equity interest"&gt;64&lt;/span&gt;%.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The operations initiated in June 2012.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(b)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;&#xc1;guas de Andradina&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of September 15, 2010, the Company, &#xc1;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.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, the capital of &#xc1;guas
de Andradina totaled R$ &lt;span id="xdx_905_eifrs-full--IssuedCapital_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinaMember_pn3n3" title="Capital stock"&gt;17,936&lt;/span&gt;, divided into &lt;span id="xdx_90C_edei--EntityCommonStockSharesOutstanding_iI_pid_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinaMember_zHcnFApBnisi" title="Capital stock, shares"&gt;17,936,174&lt;/span&gt; registered common shares without a par value. SABESP holds &lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SABESPMember_z2poKlPpodmk" title="Equity interest"&gt;30&lt;/span&gt;% of its equity interest
and Igu&#xe1; &lt;span id="xdx_906_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--IguaSaneamentoSAMember_z5WXWVVVLP4a" title="Equity interest"&gt;70&lt;/span&gt;%.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company pledges as guarantee 100% of its
shares in &#xc1;guas de Andradina as a counter guarantee for the issuance of Letters of Guarantee with BNDES.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The operations initiated in October 2010.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(c)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;&#xc1;guas de Castilho&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of October 29, 2010, the Company, &#xc1;guas
de Castilho, was incorporated for the purpose of providing water supply and sewage services to the municipality of Castilho.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, the company&#x2019;s
capital was R$ &lt;span id="xdx_907_eifrs-full--IssuedCapital_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_pn3n3" title="Capital stock"&gt;2,785&lt;/span&gt;, and was represented by &lt;span id="xdx_90E_edei--EntityCommonStockSharesOutstanding_iI_pid_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_z3kYdZOTbFNg" title="Capital stock, shares"&gt;2,785,225&lt;/span&gt; registered shares without a par value. SABESP holds a &lt;span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SABESPMember_zHBzUZ1O9DJ8" title="Equity interest"&gt;30&lt;/span&gt;% interest and Igu&#xe1;
&lt;span id="xdx_90E_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--IguaSaneamentoSAMember_z0YFJ2lZ0EG1" title="Equity interest"&gt;70&lt;/span&gt;%.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company pledges as guarantee 100% of its
shares in &#xc1;guas de Castilho as a counter guarantee for the issuance of Letters of Guarantee with BNDES.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The operations initiated in January 2011.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(d)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Attend Ambiental&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#xe3;o Paulo, as well as the development of other related activities and the creation of similar infrastructures
in other locations in Brazil and abroad.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, the capital totaled
R$ &lt;span id="xdx_90E_eifrs-full--IssuedCapital_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zW3VDBb9wTJ8" title="Capital stock"&gt;23,494&lt;/span&gt;, and was represented by &lt;span id="xdx_905_edei--EntityCommonStockSharesOutstanding_iI_pid_c20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zp4jElkJxK0k" title="Capital stock, shares"&gt;37,677,245&lt;/span&gt; registered common shares without a par value. SABESP holds a &lt;span id="xdx_907_eifrs-full--ProportionOfOwnershipInterestsHeldByNoncontrollingInterests_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SABESPMember_zsxKYfdFsCTk" title="Percentage of equity interest held"&gt;45&lt;/span&gt;% interest and Estre &lt;span id="xdx_90A_eifrs-full--ProportionOfOwnershipInterestsHeldByNoncontrollingInterests_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--EstreMember_z1jsc628xW1g" title="Percentage of equity interest held"&gt;55&lt;/span&gt;%.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The operations initiated in December 2014.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(e)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Aquapolo Ambiental S/A.&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#xed;mica S.A., Quattor
Petroqu&#xed;mica S.A., Quattor Participa&#xe7;&#xf5;es S.A. and other companies comprising the Petrochemical Complex of Capuava
and the metropolitan region of S&#xe3;o Paulo.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, the capital of Aquapolo
totaled R$ &lt;span id="xdx_904_eifrs-full--IssuedCapital_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_pn3n3" title="Capital stock"&gt;36,412&lt;/span&gt;, and was represented by &lt;span id="xdx_908_edei--EntityCommonStockSharesOutstanding_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_pdd" title="Capital stock, shares"&gt;42,419,045&lt;/span&gt; registered common shares without a par value. SABESP holds 49%, while GS Inima Industrial
holds an interest of 51%.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company pledges 100% of the interest held
in Aquapolo Ambiental S/A as a guarantee for the borrowing obtained through a debenture issue.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The operations initiated in October 2012.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(f)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Paulista Geradora de Energia&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of April 13, 2015, the Company acquired
shares from Empresa Paulista Geradora de Energia S/A - PGE, jointly with Servtec Investimentos e Participa&#xe7;&#xf5;es Ltda ("Servtec)
and Tecniplan Engenharia e Com&#xe9;rcio Ltda ("Tecniplan"), which operational purpose is the implementation and commercial
exploration of water potential in small hydroelectric power plants (PCHs), located at the Guara&#xfa; and Vertedouro Cascata Water Treatment
Stations.&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, the company&#x2019;s share
capital was R$&#160;&lt;span id="xdx_90D_eifrs-full--IssuedCapital_c20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiaMember_pn3n3" title="Capital stock"&gt;13,756&lt;/span&gt;, divided into &lt;span id="xdx_90B_edei--EntityCommonStockSharesOutstanding_c20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiaMember_pdd" title="Capital stock, shares"&gt;8,679,040&lt;/span&gt; registered common shares with no par value, of which SABESP holds an interest of &lt;span id="xdx_900_eifrs-full--ProportionOfOwnershipInterestInJointVenture_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiaMember_z17JMa4XjNX6" title="Equity interest"&gt;25&lt;/span&gt;%,
Servtec &lt;span id="xdx_90D_eifrs-full--ProportionOfOwnershipInterestsHeldByNoncontrollingInterests_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--ServtecInvestimentosEParticipacoesLtdaMember_zbunfAQpOoVd" title="Percentage of equity interest held"&gt;37.5&lt;/span&gt;%, and Tecniplan &lt;span id="xdx_908_eifrs-full--ProportionOfOwnershipInterestsHeldByNoncontrollingInterests_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--TecniplanEngenhariaEComercioLtdaMember_zL6qOLeoobF" title="Percentage of equity interest held"&gt;37.5&lt;/span&gt;%. In October 2022, a capital increase totaling R$&#160;20,310 was approved, R$ 5,077 of which, or 25%
of the aforementioned amount, was fully paid by the Company in 2022. The capital of R$&#160;15,233 will be paid by Servtec and Tecniplan
in 2023.&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, operations had not initiated
yet.&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(g)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Cantareira SP Energia&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;On October 28, 2022, Cantareira SP Energia
S/A was created with the purpose of developing, producing, and selling photovoltaic energy; selling and purchasing energy; renting, loaning,
and leasing own or third-party assets; operating and maintaining energy generation plants; and holding an interest in other companies.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, the company&#x2019;s
share capital was R$&#160;1,000, divided into 1,000,000 registered common shares with no par value, of which SABESP holds an interest
of 49%, while Pacto SP Energia I Ltda. holds an interest of 51%.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, operations had not
initiated yet.&lt;/p&gt;










&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(h)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;FOXX URE-BA Ambiental S/A&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 22, 2022, SABESP acquired shares
from FOXX URE-BA Ambiental S/A, for R$ 40,000 for the acquisition of 20% of the company&#x2019;s share capital, corresponding to R$&#160;13,852.
The difference paid, of R$&#160;26,148, was recorded in intangible assets under &#x201c;Right of use &#x2013; Investments&#x201d;. As of
December 23, 2022, the Company contributed R$ 865. The business purpose of FOXX URE-BA is to provide services, under a concession regime,
related to the treatment and final disposal of solid urban waste, including all waste from domestic and commercial collection, sweeping,
pruning, cleaning of streets and other public highways, and the urban drainage system, the provision of these services and related activities
to third parties with which it has executed contracts for such a purpose, including investments and works of the treatment unit, implemented
and operated by the company, for the treatment and final disposal of waste, operation of revenue sources, carbon credits, and the byproduct
resulting from the treatment process and final disposal of urban solid waste, as well as selling electricity.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, the company&#x2019;s
share capital was R$&#160;69,258, divided into 69,257,657 registered common shares with no par value, of which SABESP holds an interest
of 20%, while FOXX Inova Ambiental S/A holds an interest of 80%.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0pt"/&gt;&lt;td style="width: 14.2pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(i)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;span style="text-decoration: underline"&gt;Infranext Solu&#xe7;&#xf5;es
em Pavimenta&#xe7;&#xe3;o S/A&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;On December 7, 2022, SPE Infranext Solu&#xe7;&#xf5;es
e Pavimenta&#xe7;&#xe3;o S/A was created to sell cold asphalt and related products, provide related services, make investments, and
hold interest in other companies.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, the company&#x2019;s
share capital was R$&#160;7,050, divided into 7,050,000 registered common shares with no par value. The company&#x2019;s total share capital
will be R$&#160;12,000, divided into 12,000,000 registered, book-entry common shares, of which SABESP will hold an interest of 45% and
DVS &#x2013; Loca&#xe7;&#xe3;o de Equipamentos Ltda. will hold an interest of 55%. The unpaid capital, totaling R$ 4,950, will be paid
by SABESP in 2023.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, operations had not
initiated yet.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;Below is a summary of the investees&#x2019; financial information and SABESP&#x2019;s
equity interest:&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--SummaryOfInvesteesFinancialStatementsAndEquityInterestTableTextBlock_pn3n3_zhGhD0sm5Lb9" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Investments (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8B2_z5PdWzjNybh9" style="display: none"&gt;Schedule of the investees financial statements and equity interest&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Company&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Equity&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;p style="font: 8pt/110% Georgia, Times, Serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 8pt/110% Georgia, Times, Serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Contribution&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Dividends distributed&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Profit (loss) for the year&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 28%; padding-left: 3.5pt"&gt;Sesamm&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Equity_c20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_pn3n3" style="width: 5%; text-align: right" title="Equity"&gt;59,371&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zP211U97Vcel" style="width: 5%; text-align: right" title="Equity"&gt;58,421&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zlNWUdpTqbw6" style="width: 5%; text-align: right" title="Equity"&gt;51,514&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_z4LIbHN1Aus2" style="width: 5%; text-align: right" title="Contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1921"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zyvQuVEFNGv7" style="width: 5%; text-align: right" title="Dividends distributed"&gt;(13,875&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ProfitLoss_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_pn3n3" style="width: 5%; text-align: right" title="Profit for the year"&gt;14,825&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zpcBaSwkEaC" style="width: 5%; text-align: right" title="Profit for the year"&gt;9,059&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zF2oxXrQT2Hg" style="width: 5%; text-align: right" title="Profit for the year"&gt;7,332&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&#xc1;guas de Andradina&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--Equity_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_pn3n3" style="text-align: right" title="Equity"&gt;30,777&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_z4zMyqypQF01" style="text-align: right" title="Equity"&gt;29,591&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_zzKglyxp0QTa" style="text-align: right" title="Equity"&gt;29,576&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_zlbKw9tSKIn7" style="text-align: right" title="Contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1937"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_z4FhRAJU7PBh" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1939"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ProfitLoss_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_pn3n3" style="text-align: right" title="Profit for the year"&gt;1,186&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_zUHoL51PGvvc" style="text-align: right" title="Profit for the year"&gt;2,424&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_z196KcLkjgh8" style="text-align: right" title="Profit for the year"&gt;778&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&#xc1;guas de Castilho&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Equity_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_pn3n3" style="text-align: right" title="Equity"&gt;10,787&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_ziKFJ77yHMR9" style="text-align: right" title="Equity"&gt;9,384&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zq9htLl0IMX5" style="text-align: right" title="Equity"&gt;8,533&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zR5wp4oiPWee" style="text-align: right" title="Contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1953"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zXwRaFLQQx8k" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1955"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ProfitLoss_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_pn3n3" style="text-align: right" title="Profit for the year"&gt;1,403&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zLu8A9mlEAK9" style="text-align: right" title="Profit for the year"&gt;1,428&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zKMjs5ykwQvg" style="text-align: right" title="Profit for the year"&gt;1,613&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Saneaqua Mairinque&#xb9;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Equity_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDEp_zKHrjraMAnMd" style="text-align: right" title="Equity"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1963"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDEp_zRj4kKFPXcA2" style="text-align: right" title="Equity"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1965"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDEp_zzmT9NuCKt5b" style="text-align: right" title="Equity"&gt;4,013&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDEp_ze10GLOcWUHd" style="text-align: right" title="Contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1969"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDEp_zuonkTuXADoh" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1971"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDEp_ziJEtrXjAWU2" style="text-align: right" title="Profit for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1973"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDEp_zkwQ2QDHrFE" style="text-align: right" title="Profit for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1975"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDEp_zpGQNwYyVWsb" style="text-align: right" title="Profit for the year"&gt;(770&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Attend Ambiental&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Equity_c20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_pn3n3" style="text-align: right" title="Equity"&gt;29,729&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zDGljSMGHUIj" style="text-align: right" title="Equity"&gt;23,493&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zzsNzYNxAUK5" style="text-align: right" title="Equity"&gt;11,409&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zuT1nryZItuj" style="text-align: right" title="Contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1985"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zHN7hx5xy1e5" style="text-align: right" title="Dividends distributed"&gt;(1,941&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--ProfitLoss_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_pn3n3" style="text-align: right" title="Profit for the year"&gt;8,177&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_z4m6WS8BOhpf" style="text-align: right" title="Profit for the year"&gt;4,701&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zgKSdlAYiHz2" style="text-align: right" title="Profit for the year"&gt;3,923&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Aquapolo Ambiental&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Equity_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_pn3n3" style="text-align: right" title="Equity"&gt;73,926&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zgfFTkGgqO8k" style="text-align: right" title="Equity"&gt;58,172&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_z91pZ5VnRz5i" style="text-align: right" title="Equity"&gt;41,903&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zB4QgFaKy8N3" style="text-align: right" title="Contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2001"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zxOn2mK9J6ze" style="text-align: right" title="Dividends distributed"&gt;(14,742&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ProfitLoss_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_pn3n3" style="text-align: right" title="Profit for the year"&gt;30,496&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_znGkB0W1ar98" style="text-align: right" title="Profit for the year"&gt;25,269&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zVQj83sRxBo6" style="text-align: right" title="Profit for the year"&gt;19,131&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Paulista Geradora de Energia (*)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Equity_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiasMember_fKCop_zd1Fy5cIcz12" style="text-align: right" title="Equity"&gt;10,486&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiasMember_fKCop_z6R71a6BVP91" style="text-align: right" title="Equity"&gt;6,153&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiasMember_fKCop_zBf4EoYn2ouk" style="text-align: right" title="Equity"&gt;6,692&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiasMember_fKCop_zyDQcK5Aej7e" style="text-align: right" title="Contribution"&gt;5,077&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiasMember_fKCop_zCDM8AOOQhvi" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2019"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiasMember_fKCop_zlm76jOKDbCg" style="text-align: right" title="Profit for the year"&gt;(744&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiasMember_fKCop_zH72I8aQAlSl" style="text-align: right" title="Profit for the year"&gt;(539&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiasMember_fKCop_z3fR6kYYbdz8" style="text-align: right" title="Profit for the year"&gt;(452&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Cantareira SP Energia&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Equity_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zVvn8VdGBarb" style="text-align: right" title="Equity"&gt;1,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zulQyObowVDl" style="text-align: right" title="Equity"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2029"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zupC3Xhxl71l" style="text-align: right" title="Equity"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2031"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zXssjE8S8Bu4" style="text-align: right" title="Contribution"&gt;1,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zmqxmXlp3NZ9" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2035"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_ztTmZahjJgx5" style="text-align: right" title="Profit for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2037"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zpywrMRyuqTh" style="text-align: right" title="Profit for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2039"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;FOXX URE-BA Ambiental&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Equity_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zcSCJHGrf88j" style="text-align: right" title="Equity"&gt;69,258&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_z3m87pJ3NKz8" style="text-align: right" title="Equity"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2043"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zd2vqX3viJck" style="text-align: right" title="Equity"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2045"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zLNGXxU5ZyPj" style="text-align: right" title="Contribution"&gt;69,258&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zUtESq5NPLqh" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2049"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zm3v0jnRtrB" style="text-align: right" title="Profit for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2051"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_z7Kwjs6GRrgc" style="text-align: right" title="Profit for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2053"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Infranext Solu&#xe7;&#xf5;es em Pavimenta&#xe7;&#xe3;o (**)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Equity_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_fKCoqKQ_____zOLNnMbiSo5a" style="text-align: right" title="Equity"&gt;7,050&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_fKCoqKQ_____zyB3ODIUPkwf" style="text-align: right" title="Equity"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2057"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_fKCoqKQ_____zqTONOyYG8F2" style="text-align: right" title="Equity"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2059"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_fKCoqKQ_____z5RgiDihcOGl" style="text-align: right" title="Contribution"&gt;7,050&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_fKCoqKQ_____zHYFx1n15lol" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2063"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_fKCoqKQ_____zPpGfjFgmIW" style="text-align: right" title="Profit for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2065"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_fKCoqKQ_____zCcCsKkR11n7" style="text-align: right" title="Profit for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2067"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;sup&gt;&#160;&lt;/sup&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-bottom: 6pt"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F02_zabiwixMv0eb" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(*)&lt;/td&gt;
  &lt;td id="xdx_F17_zv4YZffZKKFd" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;SABESP contributed R$&#160;5,077, corresponding to 25% of the interest. As of December 31, 2022, Servitec and Tecniplan had an outstanding
payable amount of R$&#160;15,233 related to the remaining interest of 75% in PGE.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-bottom: 6pt"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F0B_zdoEjfSdWfCe" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(**)&#160;&lt;/td&gt;
  &lt;td id="xdx_F17_zBldLDH1xce" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;Infranext&#x2019;s share capital will be R$&#160;12,000. As
  of December 31, 2022, SABESP had an outstanding payable amount of R$&#160;4,950.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/12pt Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;&lt;sup id="xdx_F03_z5SmXVWEpOij"&gt;(&#xb9;)&lt;/sup&gt;&lt;/td&gt;
  &lt;td id="xdx_F11_zLUghntpp5ca" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;The amounts presented for 2020 refer to July 31, 2020.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;table cellpadding="0" cellspacing="0" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Company&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Investments&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Contribution&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Dividends distributed&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;p style="font: 6pt/110% Georgia, Times, Serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 6pt/110% Georgia, Times, Serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;OCI &lt;sup&gt;(***)&lt;/sup&gt;&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;p style="font: 6pt/110% Georgia, Times, Serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 6pt/110% Georgia, Times, Serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Reclassification&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Equity in the earnings of subsidiaries&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Interest percentage&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 52%; padding-left: 3.5pt"&gt;Sesamm&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--InvestmentAccountedForUsingEquityMethod1_c20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_pn3n3" style="width: 1%; text-align: right" title="Investments"&gt;21,374&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zFc9mBKnKi3" style="width: 1%; text-align: right" title="Investments"&gt;21,032&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zxyRm029ETG5" style="width: 1%; text-align: right" title="Investments contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2076"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zJc3G9byBGg2" style="width: 1%; text-align: right" title="Dividends distributed"&gt;(4,995&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--SeasammMember_fKCoqKik___zbHhqCK1rmI2" style="width: 1%; text-align: right" title="Other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2080"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zehEHuuqajx3" style="width: 1%; text-align: right" title="Reclassification"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2082"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--EquityInResultsOfInvestmentsInAffiliates_c20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_pn3n3" style="width: 1%; text-align: right" title="Equity in the earnings of subsidiaries"&gt;5,337&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zE8b7iP6MDR2" style="width: 1%; text-align: right" title="Equity in the earnings of subsidiaries"&gt;3,261&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zQmaRcsWxRu" style="width: 1%; text-align: right" title="Equity in the earnings of subsidiaries"&gt;2,640&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&lt;span id="xdx_901_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zaSAw8dS78S5" title="Interest percentage"&gt;36&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&lt;span id="xdx_90E_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zYpV35uuumh5" title="Interest percentage"&gt;36&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&lt;span id="xdx_900_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zsutGsteUop" title="Interest percentage"&gt;36&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&#xc1;guas de Andradina&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--InvestmentAccountedForUsingEquityMethod1_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_pn3n3" style="text-align: right" title="Investments"&gt;9,233&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_zIcFAiIM026a" style="text-align: right" title="Investments"&gt;8,877&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_z6YLotaMQU6d" style="text-align: right" title="Investments contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2100"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_zK9rAnsEF5Zh" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2102"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_fKCoqKik___z88g2skSTN4j" style="text-align: right" title="Other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2104"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_z9E8c9nVtcpk" style="text-align: right" title="Reclassification"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2106"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--EquityInResultsOfInvestmentsInAffiliates_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_pn3n3" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;356&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_zxPMr8RSTFc6" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_zWMk4GC0jdLi" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;233&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_z28ptRcmZH24" title="Interest percentage"&gt;30&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_905_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_zR1gGL1DTwWc" title="Interest percentage"&gt;30&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_zgn66uOWrQxg" title="Interest percentage"&gt;30&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&#xc1;guas de Castilho&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--InvestmentAccountedForUsingEquityMethod1_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_pn3n3" style="text-align: right" title="Investments"&gt;3,236&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zH9opNUKe4Pl" style="text-align: right" title="Investments"&gt;2,815&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zHgEhlcKPWb8" style="text-align: right" title="Investments contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2124"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zySYfDm5ONDd" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2126"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_fKCoqKik___zzYBZM3RC1tc" style="text-align: right" title="Other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2128"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_z9EudIDyGofd" style="text-align: right" title="Reclassification"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2130"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EquityInResultsOfInvestmentsInAffiliates_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_pn3n3" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;421&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zqUggkvPZU1d" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;433&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zFn3O21kaWp6" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;485&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zKoeowMbghle" title="Interest percentage"&gt;30&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_909_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zyUb9nuOvJR7" title="Interest percentage"&gt;30&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_901_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zrSwxBHA2Xd" title="Interest percentage"&gt;30&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Saneaqua Mairinque&#xb2;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zpBCBV2LRey6" style="text-align: right" title="Investments"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2144"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zJlb3UF7x214" style="text-align: right" title="Investments"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2146"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zGS3f6DECnz6" style="text-align: right" title="Investments contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2148"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zkdsYQyISoD3" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2150"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKCoqKikoMik___zIZjHb0UPLwb" style="text-align: right" title="Other comprehensive income"&gt;17&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_iN_pn3n3_di_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zMAXfOyq85b1" style="text-align: right" title="Reclassification"&gt;(1,203&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zIvdnrslWUUi" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2156"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_z4g7S7nB8nA" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2158"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zaIAAesc63U2" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;(248&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zHqU9WyFRmR" title="Interest percentage"&gt;46&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_902_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zXnIR2IUGHk3" title="Interest percentage"&gt;46&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zp6ThrBm9fpi" title="Interest percentage"&gt;30&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Attend Ambiental&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--InvestmentAccountedForUsingEquityMethod1_c20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_pn3n3" style="text-align: right" title="Investments"&gt;13,379&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zGaJKzUuLFY9" style="text-align: right" title="Investments"&gt;10,572&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zqd9cY1RSPXc" style="text-align: right" title="Investments contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2172"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_z0rSLmLTSZi9" style="text-align: right" title="Dividends distributed"&gt;(873&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_fKCoqKik___zy9baZHdL40b" style="text-align: right" title="Other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2176"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zTdHFsZ1gdZ5" style="text-align: right" title="Reclassification"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2178"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zx8S1Kknzrag" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;3,680&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zg59iL88hje8" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;5,438&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_z9S5mdvuIk8b" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;1,765&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_909_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zVS9kCVq5tj1" title="Interest percentage"&gt;45&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_907_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zRgP1PxZz15g" title="Interest percentage"&gt;45&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zzQCSyyT4gnh" title="Interest percentage"&gt;45&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Aquapolo Ambiental&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--InvestmentAccountedForUsingEquityMethod1_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_pn3n3" style="text-align: right" title="Investments"&gt;36,223&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_z1eInllujwci" style="text-align: right" title="Investments"&gt;28,504&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zQWVJ3n0T85c" style="text-align: right" title="Investments contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2196"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zdTHS4lFJFg5" style="text-align: right" title="Dividends distributed"&gt;(7,224&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_fKCoqKik___zFsMT1gsCOD6" style="text-align: right" title="Other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2200"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zbSazGQPMixi" style="text-align: right" title="Reclassification"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2202"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zD6GqZrK8k18" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;14,943&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zZHk5MU3MoJe" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;12,382&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zwYqo9HWhFAl" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;9,374&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zCoNxKMA7jK7" title="Interest percentage"&gt;49&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_907_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zeLh5RjhAPy5" title="Interest percentage"&gt;49&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zuI1MHlB5EVc" title="Interest percentage"&gt;49&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Paulista Geradora de Energia&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--InvestmentAccountedForUsingEquityMethod1_c20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_pn3n3" style="text-align: right" title="Investments"&gt;6,429&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_zGIyZh97isR" style="text-align: right" title="Investments"&gt;1,538&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_zSPDPiyP07A" style="text-align: right" title="Investments contribution"&gt;5,077&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_zOuWyu6kL5dk" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2222"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_fKCoqKik___zUOuFYSuwC7a" style="text-align: right" title="Other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2224"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_zqY7u65mRMR1" style="text-align: right" title="Reclassification"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2226"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_zdA4w1T9zWWa" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;(186&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_zqbMSjKNWzk9" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;(135&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_z4oAfUpegN4g" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;(113&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_z9OYbmBytm1j" title="Interest percentage"&gt;25&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_902_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_zrZ6FLpJ1iU3" title="Interest percentage"&gt;25&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_zYqLvKD0X7o8" title="Interest percentage"&gt;25&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Cantareira SP Energia&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zy4doLZtrZyj" style="text-align: right" title="Investments"&gt;490&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zbv7OBKaH5dh" style="text-align: right" title="Investments"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2242"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zs2DKPe4tavh" style="text-align: right" title="Investments contribution"&gt;490&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_z3UC5pHfchq3" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2246"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_fKCoqKik___zBD6BgVV7e76" style="text-align: right" title="Other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2248"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zahFt1DXWW8h" style="text-align: right" title="Reclassification"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2250"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zInugzDwKuef" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2252"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_z4oSKXbG7Wak" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2254"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zlcuGF9hoTb2" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2256"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zbxtcqZSKGye" title="Interest percentage"&gt;49&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;FOXX URE-BA Ambiental&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zvmy12QgUdTh" style="text-align: right" title="Investments"&gt;13,852&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_z6uJo7Ozkxmk" style="text-align: right" title="Investments"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2262"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zQiT6Mf9QxJ5" style="text-align: right" title="Investments contribution"&gt;13,852&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_z68I1JWNj1Ad" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2266"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_fKCoqKik___zNqJ8t6Ybuza" style="text-align: right" title="Other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2268"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zKIoJzNlaJ9c" style="text-align: right" title="Reclassification"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2270"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zB4j2kRzqTF5" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2272"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zXThUQFKy8D1" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2274"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zWufodfbjPa7" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2276"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zV2tLe4OFbKg" title="Interest percentage"&gt;20&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Infranext Solu&#xe7;&#xf5;es em Pavimenta&#xe7;&#xe3;o&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zr22l6FoQX17" style="border-bottom: Black 1pt solid; text-align: right" title="Investments"&gt;450&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zR0RNrzLU0h2" style="border-bottom: Black 1pt solid; text-align: right" title="Investments"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2282"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_z6YwE0o2jx0h" style="border-bottom: Black 1pt solid; text-align: right" title="Investments contribution"&gt;450&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zys8oPtOb89i" style="border-bottom: Black 1pt solid; text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2286"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_fKCoqKik___zkEvXtvNDrnb" style="border-bottom: Black 1pt solid; text-align: right" title="Other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2288"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zq1sMAV78xN4" style="border-bottom: Black 1pt solid; text-align: right" title="Reclassification"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2290"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zKG2yH203Zs4" style="border-bottom: Black 1pt solid; text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2292"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_z2f4HMn0yvue" style="border-bottom: Black 1pt solid; text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2294"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zGdpNLAjaZbc" style="border-bottom: Black 1pt solid; text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2296"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_90E_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zmRY2PZiBCHi" title="Interest percentage"&gt;45&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"/&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"/&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;Total&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--InvestmentAccountedForUsingEquityMethod1_c20221231_pn3n3" style="text-align: right" title="Investments"&gt;104,666&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231_z8EHWGZRBjzh" style="text-align: right" title="Investments"&gt;73,338&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--InvestmentsContribution_iI_pn3n3_c20221231_zlkZqUKBp8G7" style="text-align: right" title="Investments contribution"&gt;19,869&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--DividendPayables2_iI_pn3n3_c20211231_zcAwe9tOEOb1" style="text-align: right" title="Dividends distributed"&gt;(13,092&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231_fKCoqKik___zcvpcXjuTl0c" style="text-align: right" title="Other comprehensive income"&gt;17&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_iN_pn3n3_di_c20200101__20201231_zgnffbUrt4n1" style="text-align: right" title="Reclassification"&gt;(1,203&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231_zzYNPTxZL6fi" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;24,551&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231_zNumngXf84Mf" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;22,079&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231_z76HnRBpA2sg" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;14,136&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Other investments&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--OtherInvestmentAccountedForUsingEquityMethod1_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Other investments"&gt;6,099&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--OtherInvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231_zLHB8FfQupMc" style="border-bottom: Black 1pt solid; text-align: right" title="Other investments"&gt;6,099&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;Overall total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--OverallTotal_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Overall total"&gt;110,765&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--OverallTotal_iI_pn3n3_c20211231_zfrvV9Sbs2Q4" style="border-bottom: Black 2.5pt double; text-align: right" title="Overall total"&gt;79,437&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F00_zQkSpdkREWi" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(***)&lt;/td&gt;
  &lt;td id="xdx_F1D_zu4Bz1N6rn55" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;Other Comprehensive Income&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;sup&gt;&#160;&lt;/sup&gt;&lt;/p&gt;




&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 12pt Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;&lt;span style="font-size: 10pt"&gt;&lt;sup id="xdx_F04_ztUBb41eNxBb"&gt;(&lt;/sup&gt;&#xb2;&lt;sup&gt;)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
  &lt;td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;&lt;span id="xdx_F10_zaiJpy2EvzDf" style="font-size: 9.5pt"&gt;On August 20, 2020, the investee Saneaqua Mairinque held an Extraordinary Shareholders' Meeting that approved
a capital increase in the amount of R$ &lt;span id="xdx_909_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesEquity_c20200819__20200820__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_pn3n3" title="Capital increase"&gt;21,944&lt;/span&gt;, through the issue of &lt;span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_pid_c20200820__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_zBgT5ujDsOlj" title="Number of shares issued"&gt;17,178,988&lt;/span&gt; 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&#x2019;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$ &lt;span id="xdx_90F_ecustom--OtherInvestment_c20200820__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_pn3n3" title="Other investments"&gt;5,734&lt;/span&gt; recorded as &#x201c;Other
investments&#x201d;. The amounts corresponding to the equity result were recorded until July 2020.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p id="xdx_8AF_zTdN9scyH2l3" style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfInvestmentsAccountedForUsingEquityMethodExplanatory>
    <ifrs-full:IssuedCapital
      contextRef="AsOf2022-12-31_custom_SeasammMember"
      decimals="-3"
      unitRef="BRL">19532000</ifrs-full:IssuedCapital>
    <dei:EntityCommonStockSharesOutstanding
      contextRef="AsOf2022-12-31_custom_SeasammMember"
      decimals="INF"
      unitRef="Shares">19532409</dei:EntityCommonStockSharesOutstanding>
    <ifrs-full:ProportionOfOwnershipInterestInJointVenture
      contextRef="From2022-01-012022-12-31_custom_SeasammMember"
      decimals="INF"
      unitRef="Pure">0.36</ifrs-full:ProportionOfOwnershipInterestInJointVenture>
    <ifrs-full:ProportionOfOwnershipInterestInJointVenture
      contextRef="From2022-01-012022-12-31_custom_GSInimaMember"
      decimals="INF"
      unitRef="Pure">0.64</ifrs-full:ProportionOfOwnershipInterestInJointVenture>
    <ifrs-full:IssuedCapital
      contextRef="AsOf2022-12-31_custom_AguasDeAndradinaMember"
      decimals="-3"
      unitRef="BRL">17936000</ifrs-full:IssuedCapital>
    <dei:EntityCommonStockSharesOutstanding
      contextRef="AsOf2022-12-31_custom_AguasDeAndradinaMember"
      decimals="INF"
      unitRef="Shares">17936174</dei:EntityCommonStockSharesOutstanding>
    <ifrs-full:ProportionOfOwnershipInterestInJointVenture
      contextRef="From2022-01-012022-12-31_custom_SABESPMember"
      decimals="INF"
      unitRef="Pure">0.30</ifrs-full:ProportionOfOwnershipInterestInJointVenture>
    <ifrs-full:ProportionOfOwnershipInterestInJointVenture
      contextRef="From2022-01-012022-12-31_custom_IguaSaneamentoSAMember"
      decimals="INF"
      unitRef="Pure">0.70</ifrs-full:ProportionOfOwnershipInterestInJointVenture>
    <ifrs-full:IssuedCapital
      contextRef="AsOf2022-12-31_custom_AguasDeCastilhoMember"
      decimals="-3"
      unitRef="BRL">2785000</ifrs-full:IssuedCapital>
    <dei:EntityCommonStockSharesOutstanding
      contextRef="AsOf2022-12-31_custom_AguasDeCastilhoMember"
      decimals="INF"
      unitRef="Shares">2785225</dei:EntityCommonStockSharesOutstanding>
    <ifrs-full:ProportionOfOwnershipInterestInJointVenture
      contextRef="From2022-01-012022-12-31_custom_SABESPMember"
      decimals="INF"
      unitRef="Pure">0.30</ifrs-full:ProportionOfOwnershipInterestInJointVenture>
    <ifrs-full:ProportionOfOwnershipInterestInJointVenture
      contextRef="From2022-01-012022-12-31_custom_IguaSaneamentoSAMember"
      decimals="INF"
      unitRef="Pure">0.70</ifrs-full:ProportionOfOwnershipInterestInJointVenture>
    <ifrs-full:IssuedCapital
      contextRef="AsOf2022-12-31_custom_AttendAmbientalMember"
      decimals="-3"
      unitRef="BRL">23494000</ifrs-full:IssuedCapital>
    <dei:EntityCommonStockSharesOutstanding
      contextRef="AsOf2022-12-31_custom_AttendAmbientalMember"
      decimals="INF"
      unitRef="Shares">37677245</dei:EntityCommonStockSharesOutstanding>
    <ifrs-full:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests
      contextRef="From2022-01-012022-12-31_custom_SABESPMember"
      decimals="INF"
      unitRef="Pure">0.45</ifrs-full:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests>
    <ifrs-full:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests
      contextRef="From2022-01-012022-12-31_custom_EstreMember"
      decimals="INF"
      unitRef="Pure">0.55</ifrs-full:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests>
    <ifrs-full:IssuedCapital
      contextRef="AsOf2022-12-31_custom_AquapoloAmbientalMember"
      decimals="-3"
      unitRef="BRL">36412000</ifrs-full:IssuedCapital>
    <dei:EntityCommonStockSharesOutstanding
      contextRef="AsOf2022-12-31_custom_AquapoloAmbientalMember"
      decimals="INF"
      unitRef="Shares">42419045</dei:EntityCommonStockSharesOutstanding>
    <ifrs-full:IssuedCapital
      contextRef="AsOf2022-12-31_custom_PaulistaGeradoraDeEnergiaMember"
      decimals="-3"
      unitRef="BRL">13756000</ifrs-full:IssuedCapital>
    <dei:EntityCommonStockSharesOutstanding
      contextRef="AsOf2022-12-31_custom_PaulistaGeradoraDeEnergiaMember"
      decimals="INF"
      unitRef="Shares">8679040</dei:EntityCommonStockSharesOutstanding>
    <ifrs-full:ProportionOfOwnershipInterestInJointVenture
      contextRef="From2022-01-012022-12-31_custom_PaulistaGeradoraDeEnergiaMember"
      decimals="INF"
      unitRef="Pure">0.25</ifrs-full:ProportionOfOwnershipInterestInJointVenture>
    <ifrs-full:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests
      contextRef="From2022-01-012022-12-31_custom_ServtecInvestimentosEParticipacoesLtdaMember"
      decimals="INF"
      unitRef="Pure">0.375</ifrs-full:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests>
    <ifrs-full:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests
      contextRef="From2022-01-012022-12-31_custom_TecniplanEngenhariaEComercioLtdaMember"
      decimals="INF"
      unitRef="Pure">0.375</ifrs-full:ProportionOfOwnershipInterestsHeldByNoncontrollingInterests>
    <sbs:SummaryOfInvesteesFinancialStatementsAndEquityInterestTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_894_ecustom--SummaryOfInvesteesFinancialStatementsAndEquityInterestTableTextBlock_pn3n3_zhGhD0sm5Lb9" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Investments (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8B2_z5PdWzjNybh9" style="display: none"&gt;Schedule of the investees financial statements and equity interest&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Company&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Equity&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;p style="font: 8pt/110% Georgia, Times, Serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="font: 8pt/110% Georgia, Times, Serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Contribution&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Dividends distributed&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Profit (loss) for the year&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 28%; padding-left: 3.5pt"&gt;Sesamm&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Equity_c20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_pn3n3" style="width: 5%; text-align: right" title="Equity"&gt;59,371&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zP211U97Vcel" style="width: 5%; text-align: right" title="Equity"&gt;58,421&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zlNWUdpTqbw6" style="width: 5%; text-align: right" title="Equity"&gt;51,514&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_z4LIbHN1Aus2" style="width: 5%; text-align: right" title="Contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1921"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zyvQuVEFNGv7" style="width: 5%; text-align: right" title="Dividends distributed"&gt;(13,875&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ProfitLoss_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_pn3n3" style="width: 5%; text-align: right" title="Profit for the year"&gt;14,825&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zpcBaSwkEaC" style="width: 5%; text-align: right" title="Profit for the year"&gt;9,059&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zF2oxXrQT2Hg" style="width: 5%; text-align: right" title="Profit for the year"&gt;7,332&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&#xc1;guas de Andradina&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--Equity_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_pn3n3" style="text-align: right" title="Equity"&gt;30,777&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_z4zMyqypQF01" style="text-align: right" title="Equity"&gt;29,591&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_zzKglyxp0QTa" style="text-align: right" title="Equity"&gt;29,576&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_zlbKw9tSKIn7" style="text-align: right" title="Contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1937"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_z4FhRAJU7PBh" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1939"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ProfitLoss_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_pn3n3" style="text-align: right" title="Profit for the year"&gt;1,186&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_zUHoL51PGvvc" style="text-align: right" title="Profit for the year"&gt;2,424&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_z196KcLkjgh8" style="text-align: right" title="Profit for the year"&gt;778&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&#xc1;guas de Castilho&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Equity_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_pn3n3" style="text-align: right" title="Equity"&gt;10,787&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_ziKFJ77yHMR9" style="text-align: right" title="Equity"&gt;9,384&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zq9htLl0IMX5" style="text-align: right" title="Equity"&gt;8,533&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zR5wp4oiPWee" style="text-align: right" title="Contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1953"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zXwRaFLQQx8k" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1955"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ProfitLoss_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_pn3n3" style="text-align: right" title="Profit for the year"&gt;1,403&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zLu8A9mlEAK9" style="text-align: right" title="Profit for the year"&gt;1,428&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zKMjs5ykwQvg" style="text-align: right" title="Profit for the year"&gt;1,613&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Saneaqua Mairinque&#xb9;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Equity_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDEp_zKHrjraMAnMd" style="text-align: right" title="Equity"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1963"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDEp_zRj4kKFPXcA2" style="text-align: right" title="Equity"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1965"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDEp_zzmT9NuCKt5b" style="text-align: right" title="Equity"&gt;4,013&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDEp_ze10GLOcWUHd" style="text-align: right" title="Contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1969"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDEp_zuonkTuXADoh" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1971"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDEp_ziJEtrXjAWU2" style="text-align: right" title="Profit for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1973"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDEp_zkwQ2QDHrFE" style="text-align: right" title="Profit for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1975"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDEp_zpGQNwYyVWsb" style="text-align: right" title="Profit for the year"&gt;(770&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Attend Ambiental&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Equity_c20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_pn3n3" style="text-align: right" title="Equity"&gt;29,729&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zDGljSMGHUIj" style="text-align: right" title="Equity"&gt;23,493&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zzsNzYNxAUK5" style="text-align: right" title="Equity"&gt;11,409&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zuT1nryZItuj" style="text-align: right" title="Contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1985"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zHN7hx5xy1e5" style="text-align: right" title="Dividends distributed"&gt;(1,941&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--ProfitLoss_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_pn3n3" style="text-align: right" title="Profit for the year"&gt;8,177&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_z4m6WS8BOhpf" style="text-align: right" title="Profit for the year"&gt;4,701&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zgKSdlAYiHz2" style="text-align: right" title="Profit for the year"&gt;3,923&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Aquapolo Ambiental&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Equity_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_pn3n3" style="text-align: right" title="Equity"&gt;73,926&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zgfFTkGgqO8k" style="text-align: right" title="Equity"&gt;58,172&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_z91pZ5VnRz5i" style="text-align: right" title="Equity"&gt;41,903&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zB4QgFaKy8N3" style="text-align: right" title="Contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2001"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zxOn2mK9J6ze" style="text-align: right" title="Dividends distributed"&gt;(14,742&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ProfitLoss_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_pn3n3" style="text-align: right" title="Profit for the year"&gt;30,496&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_znGkB0W1ar98" style="text-align: right" title="Profit for the year"&gt;25,269&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zVQj83sRxBo6" style="text-align: right" title="Profit for the year"&gt;19,131&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Paulista Geradora de Energia (*)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Equity_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiasMember_fKCop_zd1Fy5cIcz12" style="text-align: right" title="Equity"&gt;10,486&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiasMember_fKCop_z6R71a6BVP91" style="text-align: right" title="Equity"&gt;6,153&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiasMember_fKCop_zBf4EoYn2ouk" style="text-align: right" title="Equity"&gt;6,692&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiasMember_fKCop_zyDQcK5Aej7e" style="text-align: right" title="Contribution"&gt;5,077&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiasMember_fKCop_zCDM8AOOQhvi" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2019"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiasMember_fKCop_zlm76jOKDbCg" style="text-align: right" title="Profit for the year"&gt;(744&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiasMember_fKCop_zH72I8aQAlSl" style="text-align: right" title="Profit for the year"&gt;(539&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiasMember_fKCop_z3fR6kYYbdz8" style="text-align: right" title="Profit for the year"&gt;(452&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Cantareira SP Energia&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Equity_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zVvn8VdGBarb" style="text-align: right" title="Equity"&gt;1,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zulQyObowVDl" style="text-align: right" title="Equity"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2029"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zupC3Xhxl71l" style="text-align: right" title="Equity"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2031"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zXssjE8S8Bu4" style="text-align: right" title="Contribution"&gt;1,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zmqxmXlp3NZ9" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2035"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_ztTmZahjJgx5" style="text-align: right" title="Profit for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2037"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zpywrMRyuqTh" style="text-align: right" title="Profit for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2039"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;FOXX URE-BA Ambiental&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Equity_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zcSCJHGrf88j" style="text-align: right" title="Equity"&gt;69,258&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_z3m87pJ3NKz8" style="text-align: right" title="Equity"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2043"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zd2vqX3viJck" style="text-align: right" title="Equity"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2045"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zLNGXxU5ZyPj" style="text-align: right" title="Contribution"&gt;69,258&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zUtESq5NPLqh" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2049"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zm3v0jnRtrB" style="text-align: right" title="Profit for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2051"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_z7Kwjs6GRrgc" style="text-align: right" title="Profit for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2053"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Infranext Solu&#xe7;&#xf5;es em Pavimenta&#xe7;&#xe3;o (**)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Equity_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_fKCoqKQ_____zOLNnMbiSo5a" style="text-align: right" title="Equity"&gt;7,050&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Equity_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_fKCoqKQ_____zyB3ODIUPkwf" style="text-align: right" title="Equity"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2057"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Equity_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_fKCoqKQ_____zqTONOyYG8F2" style="text-align: right" title="Equity"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2059"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--Contribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_fKCoqKQ_____z5RgiDihcOGl" style="text-align: right" title="Contribution"&gt;7,050&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DividendPayables1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_fKCoqKQ_____zHYFx1n15lol" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2063"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_fKCoqKQ_____zPpGfjFgmIW" style="text-align: right" title="Profit for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2065"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_fKCoqKQ_____zCcCsKkR11n7" style="text-align: right" title="Profit for the year"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2067"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;sup&gt;&#160;&lt;/sup&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-bottom: 6pt"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F02_zabiwixMv0eb" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(*)&lt;/td&gt;
  &lt;td id="xdx_F17_zv4YZffZKKFd" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;SABESP contributed R$&#160;5,077, corresponding to 25% of the interest. As of December 31, 2022, Servitec and Tecniplan had an outstanding
payable amount of R$&#160;15,233 related to the remaining interest of 75% in PGE.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-bottom: 6pt"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F0B_zdoEjfSdWfCe" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(**)&#160;&lt;/td&gt;
  &lt;td id="xdx_F17_zBldLDH1xce" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;Infranext&#x2019;s share capital will be R$&#160;12,000. As
  of December 31, 2022, SABESP had an outstanding payable amount of R$&#160;4,950.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/12pt Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;&lt;sup id="xdx_F03_z5SmXVWEpOij"&gt;(&#xb9;)&lt;/sup&gt;&lt;/td&gt;
  &lt;td id="xdx_F11_zLUghntpp5ca" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;The amounts presented for 2020 refer to July 31, 2020.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;table cellpadding="0" cellspacing="0" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Company&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Investments&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Contribution&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Dividends distributed&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;p style="font: 6pt/110% Georgia, Times, Serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 6pt/110% Georgia, Times, Serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;OCI &lt;sup&gt;(***)&lt;/sup&gt;&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;p style="font: 6pt/110% Georgia, Times, Serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 6pt/110% Georgia, Times, Serif; margin: 1pt 0 0; text-align: center"&gt;&lt;b&gt;Reclassification&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Equity in the earnings of subsidiaries&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Interest percentage&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 52%; padding-left: 3.5pt"&gt;Sesamm&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--InvestmentAccountedForUsingEquityMethod1_c20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_pn3n3" style="width: 1%; text-align: right" title="Investments"&gt;21,374&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zFc9mBKnKi3" style="width: 1%; text-align: right" title="Investments"&gt;21,032&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zxyRm029ETG5" style="width: 1%; text-align: right" title="Investments contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2076"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zJc3G9byBGg2" style="width: 1%; text-align: right" title="Dividends distributed"&gt;(4,995&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--SeasammMember_fKCoqKik___zbHhqCK1rmI2" style="width: 1%; text-align: right" title="Other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2080"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zehEHuuqajx3" style="width: 1%; text-align: right" title="Reclassification"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2082"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--EquityInResultsOfInvestmentsInAffiliates_c20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_pn3n3" style="width: 1%; text-align: right" title="Equity in the earnings of subsidiaries"&gt;5,337&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zE8b7iP6MDR2" style="width: 1%; text-align: right" title="Equity in the earnings of subsidiaries"&gt;3,261&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zQmaRcsWxRu" style="width: 1%; text-align: right" title="Equity in the earnings of subsidiaries"&gt;2,640&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&lt;span id="xdx_901_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zaSAw8dS78S5" title="Interest percentage"&gt;36&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&lt;span id="xdx_90E_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zYpV35uuumh5" title="Interest percentage"&gt;36&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&lt;span id="xdx_900_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--SeasammMember_zsutGsteUop" title="Interest percentage"&gt;36&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&#xc1;guas de Andradina&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--InvestmentAccountedForUsingEquityMethod1_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_pn3n3" style="text-align: right" title="Investments"&gt;9,233&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_zIcFAiIM026a" style="text-align: right" title="Investments"&gt;8,877&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_z6YLotaMQU6d" style="text-align: right" title="Investments contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2100"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_zK9rAnsEF5Zh" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2102"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_fKCoqKik___z88g2skSTN4j" style="text-align: right" title="Other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2104"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_z9E8c9nVtcpk" style="text-align: right" title="Reclassification"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2106"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--EquityInResultsOfInvestmentsInAffiliates_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_pn3n3" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;356&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_zxPMr8RSTFc6" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_zWMk4GC0jdLi" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;233&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_z28ptRcmZH24" title="Interest percentage"&gt;30&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_905_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_zR1gGL1DTwWc" title="Interest percentage"&gt;30&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AguasDeAndradinasMember_zgn66uOWrQxg" title="Interest percentage"&gt;30&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&#xc1;guas de Castilho&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--InvestmentAccountedForUsingEquityMethod1_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_pn3n3" style="text-align: right" title="Investments"&gt;3,236&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zH9opNUKe4Pl" style="text-align: right" title="Investments"&gt;2,815&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zHgEhlcKPWb8" style="text-align: right" title="Investments contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2124"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zySYfDm5ONDd" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2126"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_fKCoqKik___zzYBZM3RC1tc" style="text-align: right" title="Other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2128"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_z9EudIDyGofd" style="text-align: right" title="Reclassification"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2130"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EquityInResultsOfInvestmentsInAffiliates_c20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_pn3n3" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;421&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zqUggkvPZU1d" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;433&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zFn3O21kaWp6" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;485&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zKoeowMbghle" title="Interest percentage"&gt;30&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_909_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zyUb9nuOvJR7" title="Interest percentage"&gt;30&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_901_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AguasDeCastilhoMember_zrSwxBHA2Xd" title="Interest percentage"&gt;30&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Saneaqua Mairinque&#xb2;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zpBCBV2LRey6" style="text-align: right" title="Investments"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2144"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zJlb3UF7x214" style="text-align: right" title="Investments"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2146"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zGS3f6DECnz6" style="text-align: right" title="Investments contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2148"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zkdsYQyISoD3" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2150"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKCoqKikoMik___zIZjHb0UPLwb" style="text-align: right" title="Other comprehensive income"&gt;17&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_iN_pn3n3_di_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zMAXfOyq85b1" style="text-align: right" title="Reclassification"&gt;(1,203&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zIvdnrslWUUi" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2156"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_z4g7S7nB8nA" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2158"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zaIAAesc63U2" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;(248&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90E_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zHqU9WyFRmR" title="Interest percentage"&gt;46&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_902_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zXnIR2IUGHk3" title="Interest percentage"&gt;46&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_fKDIp_zp6ThrBm9fpi" title="Interest percentage"&gt;30&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Attend Ambiental&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--InvestmentAccountedForUsingEquityMethod1_c20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_pn3n3" style="text-align: right" title="Investments"&gt;13,379&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zGaJKzUuLFY9" style="text-align: right" title="Investments"&gt;10,572&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zqd9cY1RSPXc" style="text-align: right" title="Investments contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2172"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_z0rSLmLTSZi9" style="text-align: right" title="Dividends distributed"&gt;(873&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_fKCoqKik___zy9baZHdL40b" style="text-align: right" title="Other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2176"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zTdHFsZ1gdZ5" style="text-align: right" title="Reclassification"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2178"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zx8S1Kknzrag" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;3,680&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zg59iL88hje8" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;5,438&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_z9S5mdvuIk8b" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;1,765&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_909_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zVS9kCVq5tj1" title="Interest percentage"&gt;45&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_907_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zRgP1PxZz15g" title="Interest percentage"&gt;45&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90B_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AttendAmbientalMember_zzQCSyyT4gnh" title="Interest percentage"&gt;45&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Aquapolo Ambiental&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--InvestmentAccountedForUsingEquityMethod1_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_pn3n3" style="text-align: right" title="Investments"&gt;36,223&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_z1eInllujwci" style="text-align: right" title="Investments"&gt;28,504&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zQWVJ3n0T85c" style="text-align: right" title="Investments contribution"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2196"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zdTHS4lFJFg5" style="text-align: right" title="Dividends distributed"&gt;(7,224&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_fKCoqKik___zFsMT1gsCOD6" style="text-align: right" title="Other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2200"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zbSazGQPMixi" style="text-align: right" title="Reclassification"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2202"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zD6GqZrK8k18" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;14,943&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zZHk5MU3MoJe" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;12,382&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zwYqo9HWhFAl" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;9,374&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zCoNxKMA7jK7" title="Interest percentage"&gt;49&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_907_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zeLh5RjhAPy5" title="Interest percentage"&gt;49&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--AquapoloAmbientalMember_zuI1MHlB5EVc" title="Interest percentage"&gt;49&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Paulista Geradora de Energia&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--InvestmentAccountedForUsingEquityMethod1_c20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_pn3n3" style="text-align: right" title="Investments"&gt;6,429&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_zGIyZh97isR" style="text-align: right" title="Investments"&gt;1,538&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_zSPDPiyP07A" style="text-align: right" title="Investments contribution"&gt;5,077&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_zOuWyu6kL5dk" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2222"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_fKCoqKik___zUOuFYSuwC7a" style="text-align: right" title="Other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2224"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_zqY7u65mRMR1" style="text-align: right" title="Reclassification"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2226"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_zdA4w1T9zWWa" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;(186&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_zqbMSjKNWzk9" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;(135&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_z4oAfUpegN4g" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;(113&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_z9OYbmBytm1j" title="Interest percentage"&gt;25&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_902_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20210101__20211231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_zrZ6FLpJ1iU3" title="Interest percentage"&gt;25&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--PaulistaGeradoraDeEnergiMember_zYqLvKD0X7o8" title="Interest percentage"&gt;25&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Cantareira SP Energia&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zy4doLZtrZyj" style="text-align: right" title="Investments"&gt;490&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zbv7OBKaH5dh" style="text-align: right" title="Investments"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2242"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zs2DKPe4tavh" style="text-align: right" title="Investments contribution"&gt;490&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_z3UC5pHfchq3" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2246"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_fKCoqKik___zBD6BgVV7e76" style="text-align: right" title="Other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2248"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zahFt1DXWW8h" style="text-align: right" title="Reclassification"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2250"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zInugzDwKuef" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2252"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_z4oSKXbG7Wak" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2254"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zlcuGF9hoTb2" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2256"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90D_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--CantareiraSPEnergiaMember_zbxtcqZSKGye" title="Interest percentage"&gt;49&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;FOXX URE-BA Ambiental&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zvmy12QgUdTh" style="text-align: right" title="Investments"&gt;13,852&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_z6uJo7Ozkxmk" style="text-align: right" title="Investments"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2262"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zQiT6Mf9QxJ5" style="text-align: right" title="Investments contribution"&gt;13,852&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_z68I1JWNj1Ad" style="text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2266"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_fKCoqKik___zNqJ8t6Ybuza" style="text-align: right" title="Other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2268"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zKIoJzNlaJ9c" style="text-align: right" title="Reclassification"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2270"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zB4j2kRzqTF5" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2272"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zXThUQFKy8D1" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2274"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zWufodfbjPa7" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2276"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--FOXXUREBAAmbientalMember_zV2tLe4OFbKg" title="Interest percentage"&gt;20&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Infranext Solu&#xe7;&#xf5;es em Pavimenta&#xe7;&#xe3;o&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zr22l6FoQX17" style="border-bottom: Black 1pt solid; text-align: right" title="Investments"&gt;450&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zR0RNrzLU0h2" style="border-bottom: Black 1pt solid; text-align: right" title="Investments"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2282"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--InvestmentsContribution_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_z6YwE0o2jx0h" style="border-bottom: Black 1pt solid; text-align: right" title="Investments contribution"&gt;450&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--DividendPayables2_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zys8oPtOb89i" style="border-bottom: Black 1pt solid; text-align: right" title="Dividends distributed"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2286"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_fKCoqKik___zkEvXtvNDrnb" style="border-bottom: Black 1pt solid; text-align: right" title="Other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2288"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_pn3n3_c20200101__20201231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zq1sMAV78xN4" style="border-bottom: Black 1pt solid; text-align: right" title="Reclassification"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2290"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zKG2yH203Zs4" style="border-bottom: Black 1pt solid; text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2292"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_z2f4HMn0yvue" style="border-bottom: Black 1pt solid; text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2294"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zGdpNLAjaZbc" style="border-bottom: Black 1pt solid; text-align: right" title="Equity in the earnings of subsidiaries"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2296"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_90E_ecustom--ProportionOfOwnershipInterestInJointVenture1_pid_dp_c20220101__20221231__custom--TypesOfInvestmentAxis__custom--InfranextSolucoesemPavimentacaoMember_zmRY2PZiBCHi" title="Interest percentage"&gt;45&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"/&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"/&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;Total&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--InvestmentAccountedForUsingEquityMethod1_c20221231_pn3n3" style="text-align: right" title="Investments"&gt;104,666&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--InvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231_z8EHWGZRBjzh" style="text-align: right" title="Investments"&gt;73,338&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--InvestmentsContribution_iI_pn3n3_c20221231_zlkZqUKBp8G7" style="text-align: right" title="Investments contribution"&gt;19,869&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--DividendPayables2_iI_pn3n3_c20211231_zcAwe9tOEOb1" style="text-align: right" title="Dividends distributed"&gt;(13,092&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--OtherComprehensiveIncome_pn3n3_c20200101__20201231_fKCoqKik___zcvpcXjuTl0c" style="text-align: right" title="Other comprehensive income"&gt;17&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ReclassificationIntoHeldtomaturityInvestments_iN_pn3n3_di_c20200101__20201231_zgnffbUrt4n1" style="text-align: right" title="Reclassification"&gt;(1,203&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20221231_zzYNPTxZL6fi" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;24,551&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20211231_zNumngXf84Mf" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;22,079&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--EquityInResultsOfInvestmentsInAffiliates_iI_pn3n3_c20201231_z76HnRBpA2sg" style="text-align: right" title="Equity in the earnings of subsidiaries"&gt;14,136&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
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    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Other investments&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--OtherInvestmentAccountedForUsingEquityMethod1_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Other investments"&gt;6,099&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--OtherInvestmentAccountedForUsingEquityMethod1_iI_pn3n3_c20211231_zLHB8FfQupMc" style="border-bottom: Black 1pt solid; text-align: right" title="Other investments"&gt;6,099&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;Overall total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
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    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--OverallTotal_iI_pn3n3_c20211231_zfrvV9Sbs2Q4" style="border-bottom: Black 2.5pt double; text-align: right" title="Overall total"&gt;79,437&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F00_zQkSpdkREWi" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(***)&lt;/td&gt;
  &lt;td id="xdx_F1D_zu4Bz1N6rn55" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;Other Comprehensive Income&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;sup&gt;&#160;&lt;/sup&gt;&lt;/p&gt;




&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 12pt Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;&lt;span style="font-size: 10pt"&gt;&lt;sup id="xdx_F04_ztUBb41eNxBb"&gt;(&lt;/sup&gt;&#xb2;&lt;sup&gt;)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;
  &lt;td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;&lt;span id="xdx_F10_zaiJpy2EvzDf" style="font-size: 9.5pt"&gt;On August 20, 2020, the investee Saneaqua Mairinque held an Extraordinary Shareholders' Meeting that approved
a capital increase in the amount of R$ &lt;span id="xdx_909_eifrs-full--IncreaseDecreaseThroughTransfersAndOtherChangesEquity_c20200819__20200820__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_pn3n3" title="Capital increase"&gt;21,944&lt;/span&gt;, through the issue of &lt;span id="xdx_907_eifrs-full--NumberOfSharesIssued_iI_pid_c20200820__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_zBgT5ujDsOlj" title="Number of shares issued"&gt;17,178,988&lt;/span&gt; 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&#x2019;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$ &lt;span id="xdx_90F_ecustom--OtherInvestment_c20200820__custom--TypesOfInvestmentAxis__custom--SaneaquaMairinqueMember_pn3n3" title="Other investments"&gt;5,734&lt;/span&gt; recorded as &#x201c;Other
investments&#x201d;. The amounts corresponding to the equity result were recorded until July 2020.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


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&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;13&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_823_zQZx1B9wmG64"&gt;Investment properties&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfInvestmentPropertiesTableTextBlock_pn3n3_zewKYiI6TiW8" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Investment properties (Details)"&gt;
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    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&lt;span id="xdx_8BB_z5RnDrRgbVq7" style="display: none"&gt;Schedule of investment properties&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Additions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Depreciation&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%; font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Investment properties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--InvestmentProperty_iS_pn3n3_c20220101__20221231_zSvGDHrvRAHg" style="text-align: right" title="Investment properties, beginning"&gt;46,126&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty_pn3n3_c20220101__20221231_z80OttvL6Adk" style="text-align: right" title="Additions"&gt;648&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DepreciationInvestmentProperty_iN_pn3n3_di_c20220101__20221231_zNkl2jfaBJui" style="text-align: right" title="Depreciation"&gt;(48&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--InvestmentProperty_iE_pn3n3_c20220101__20221231_zlHGAiG9yQ95" style="text-align: right" title="Investment properties, ending"&gt;46,726&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Write-offs and disposals&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Depreciation&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%; font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Investment properties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--InvestmentProperty_iS_pn3n3_c20210101__20211231_zrvRem5rfGk4" style="text-align: right" title="Investment properties, beginning"&gt;46,274&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DisposalsInvestmentProperty_iN_pn3n3_di_c20210101__20211231_zjffGw3ia67h" style="text-align: right" title="Write-offs and disposals"&gt;(100&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--DepreciationInvestmentProperty_iN_pn3n3_di_c20210101__20211231_zJkgeTKPHz12" style="text-align: right" title="Depreciation"&gt;(48&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--InvestmentProperty_iE_pn3n3_c20210101__20211231_zN6RYmJtm0G5" style="text-align: right" title="Investment properties, ending"&gt;46,126&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2019&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Depreciation&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%; font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Investment properties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--InvestmentProperty_iS_pn3n3_c20200101__20201231_zIbNWJFZJG3h" style="text-align: right" title="Investment properties, beginning"&gt;47,562&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--TransfersInvestmentProperty_pn3n3_c20200101__20201231_z8t0sIKcySnl" style="text-align: right" title="Transfers"&gt;(1,240&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DepreciationInvestmentProperty_iN_pn3n3_di_c20200101__20201231_z7SrrNvtDjm1" style="text-align: right" title="Depreciation"&gt;(48&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--InvestmentProperty_iE_pn3n3_c20200101__20201231_zD8ebkehnVu9" style="text-align: right" title="Investment properties, ending"&gt;46,274&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A0_zwHAsPusuZs" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022 and 2021, the market value of
these properties was approximately R$&lt;span id="xdx_90B_ecustom--InvestmentPropertyMarketValue_c20221231_pn3n3" title="Investment properties, market value"&gt;&lt;span id="xdx_908_ecustom--InvestmentPropertyMarketValue_c20211231_pn3n3" title="Investment properties, market value"&gt;386,000&lt;/span&gt;&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfInvestmentPropertyExplanatory>
    <sbs:SummaryOfInvestmentPropertiesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfInvestmentPropertiesTableTextBlock_pn3n3_zewKYiI6TiW8" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Investment properties (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&lt;span id="xdx_8BB_z5RnDrRgbVq7" style="display: none"&gt;Schedule of investment properties&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Additions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Depreciation&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%; font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Investment properties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--InvestmentProperty_iS_pn3n3_c20220101__20221231_zSvGDHrvRAHg" style="text-align: right" title="Investment properties, beginning"&gt;46,126&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty_pn3n3_c20220101__20221231_z80OttvL6Adk" style="text-align: right" title="Additions"&gt;648&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DepreciationInvestmentProperty_iN_pn3n3_di_c20220101__20221231_zNkl2jfaBJui" style="text-align: right" title="Depreciation"&gt;(48&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--InvestmentProperty_iE_pn3n3_c20220101__20221231_zlHGAiG9yQ95" style="text-align: right" title="Investment properties, ending"&gt;46,726&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Write-offs and disposals&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Depreciation&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%; font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Investment properties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--InvestmentProperty_iS_pn3n3_c20210101__20211231_zrvRem5rfGk4" style="text-align: right" title="Investment properties, beginning"&gt;46,274&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DisposalsInvestmentProperty_iN_pn3n3_di_c20210101__20211231_zjffGw3ia67h" style="text-align: right" title="Write-offs and disposals"&gt;(100&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--DepreciationInvestmentProperty_iN_pn3n3_di_c20210101__20211231_zJkgeTKPHz12" style="text-align: right" title="Depreciation"&gt;(48&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--InvestmentProperty_iE_pn3n3_c20210101__20211231_zN6RYmJtm0G5" style="text-align: right" title="Investment properties, ending"&gt;46,126&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2019&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Depreciation&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%; font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Investment properties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--InvestmentProperty_iS_pn3n3_c20200101__20201231_zIbNWJFZJG3h" style="text-align: right" title="Investment properties, beginning"&gt;47,562&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--TransfersInvestmentProperty_pn3n3_c20200101__20201231_z8t0sIKcySnl" style="text-align: right" title="Transfers"&gt;(1,240&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DepreciationInvestmentProperty_iN_pn3n3_di_c20200101__20201231_z7SrrNvtDjm1" style="text-align: right" title="Depreciation"&gt;(48&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--InvestmentProperty_iE_pn3n3_c20200101__20201231_zD8ebkehnVu9" style="text-align: right" title="Investment properties, ending"&gt;46,274&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfInvestmentPropertiesTableTextBlock>
    <ifrs-full:InvestmentProperty contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">46126000</ifrs-full:InvestmentProperty>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">648000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsInvestmentProperty>
    <ifrs-full:DepreciationInvestmentProperty
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">48000</ifrs-full:DepreciationInvestmentProperty>
    <ifrs-full:InvestmentProperty contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">46726000</ifrs-full:InvestmentProperty>
    <ifrs-full:InvestmentProperty contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">46274000</ifrs-full:InvestmentProperty>
    <ifrs-full:DisposalsInvestmentProperty
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">100000</ifrs-full:DisposalsInvestmentProperty>
    <ifrs-full:DepreciationInvestmentProperty
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">48000</ifrs-full:DepreciationInvestmentProperty>
    <ifrs-full:InvestmentProperty contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">46126000</ifrs-full:InvestmentProperty>
    <ifrs-full:InvestmentProperty contextRef="AsOf2019-12-31" decimals="-3" unitRef="BRL">47562000</ifrs-full:InvestmentProperty>
    <sbs:TransfersInvestmentProperty
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-1240000</sbs:TransfersInvestmentProperty>
    <ifrs-full:DepreciationInvestmentProperty
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">48000</ifrs-full:DepreciationInvestmentProperty>
    <ifrs-full:InvestmentProperty contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">46274000</ifrs-full:InvestmentProperty>
    <sbs:InvestmentPropertyMarketValue contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">386000000</sbs:InvestmentPropertyMarketValue>
    <sbs:InvestmentPropertyMarketValue contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">386000000</sbs:InvestmentPropertyMarketValue>
    <ifrs-full:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_800_eifrs-full--ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory_zceYvUOHGHza" style="font: 10pt/12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;14&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_829_zlOs5uvMijH1"&gt;Contract assets&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfContractAssetsTableTextBlock_pn3n3_zp96Se01QROh" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Contract assets (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&lt;span id="xdx_8BC_zhfZBsibVVN8" style="display: none"&gt;Schedule of contract assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Additions (i)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfers of works to intangible assets (ii)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022 (iii)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 35%; font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total contract assets&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ContractAssets_iS_pn3n3_c20220101__20221231_ziiVTeOSS8Fj" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets, beginning"&gt;8,550,102&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AdditionsToContractAssets_pn3n3_c20220101__20221231_fKGkp_zKHhQkFv8yE5" style="border-bottom: Black 2.5pt double; text-align: right" title="Additions"&gt;5,240,528&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--ContractAssetTransfers_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers"&gt;2,702&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--ContractAssetTransfersOfWorksToIntangibleAssets_pn3n3_c20220101__20221231_fKGlpKQ_____zIhvsKoarRbh" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers of works to intangible assets"&gt;(5,179,364&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ContractAssets_iE_pn3n3_c20220101__20221231_fKGlpaSk___zrNHHj6LJvP1" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets, ending"&gt;8,613,968&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 42.55pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 18pt"/&gt;&lt;td style="width: 24.55pt"&gt;&lt;span id="xdx_F04_zFbZiLRjVwMg" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(i)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F12_zLn6LQnk20ja" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;The largest additions of the period
are located in the municipalities of S&#xe3;o Paulo, S&#xe3;o Bernardo do Campo and Praia Grande, in the amounts of
R$&#160;2,267 million, R$&#160;181 million and R$&#160;134 million, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 42.55pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 18pt"/&gt;&lt;td style="width: 24.55pt"&gt;&lt;span id="xdx_F02_zdm280c0nXG4" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(ii)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F1C_zMCsTWHdt3b" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;The largest transfers of the period
are located in the municipalities of S&#xe3;o Paulo, Praia Grande and S&#xe3;o Bernardo do Campo, in the amounts of R$ 2,640 million,
R$&#160;619 million and R$&#160;324 million, respectively. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 42.55pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 18pt"/&gt;&lt;td style="width: 24.55pt"&gt;&lt;span id="xdx_F09_zqwz2Wp3cyq" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(iii)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F18_zKyW6lvYxPsl" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;The largest works are located in the
municipalities of S&#xe3;o Paulo, Franca and S&#xe3;o Bernardo do Campo, in the amounts of R$ 2,830 million, R$&#160;324 million and
R$&#160;262 million, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, contract assets include leases
recognized before December 31, 2019 in accordance with IAS 17 amounting to R$ &lt;span id="xdx_907_ecustom--ContractAssets1_iI_pn3n3_c20221231_zjKkjrfGkUNc" title="Contract assets,includes leases"&gt;276,893&lt;/span&gt; (R$ &lt;span id="xdx_90A_ecustom--ContractAssets1_iI_pn3n3_c20211231_zZweo1eJxgD2" title="Contract assets,includes leases"&gt;276,893&lt;/span&gt; as of December 31, 2021). The leases
are cost of the works, and since June 2020 the complementary works are being carried out by the Company.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Additions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfers of works to intangible assets&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 35%; font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total contract assets&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--ContractAssets_iS_pn3n3_c20210101__20211231_zdQdQSVyOaYc" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets, beginning"&gt;7,969,164&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--AdditionsToContractAssets_pn3n3_c20210101__20211231_zHrBcHa2aluh" style="border-bottom: Black 2.5pt double; text-align: right" title="Additions"&gt;4,759,789&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ContractAssetTransfers_pn3n3_c20210101__20211231_z8NEnZGjkY5g" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers"&gt;2,412&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ContractAssetTransfersOfWorksToIntangibleAssets_pn3n3_c20210101__20211231_zvF49iSwFpZ6" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers of works to intangible assets"&gt;(4,181,263&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--ContractAssets_iE_pn3n3_c20210101__20211231_zkhS6hIGpZI6" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets, ending"&gt;8,550,102&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2019&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Additions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfers of works to intangible assets&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 35%; font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total contract assets&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ContractAssets_iS_pn3n3_c20200101__20201231_zdHEET93SBqi" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets, beginning"&gt;7,617,714&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--AdditionsToContractAssets_pn3n3_c20200101__20201231_zrXlTcWnYhai" style="border-bottom: Black 2.5pt double; text-align: right" title="Additions"&gt;3,984,158&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ContractAssetTransfers_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers"&gt;55,706&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--ContractAssetTransfersOfWorksToIntangibleAssets_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers of works to intangible assets"&gt;(3,688,414&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--ContractAssets_iE_pn3n3_c20200101__20201231_z1yhITUYLBSi" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets, ending"&gt;7,969,164&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zgSEPbBqyj9l" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Capitalization
of interest and other finance charges&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;In 2022, the Company capitalized interest and inflation
adjustment, including related foreign currency exchange effects in the contract asset, totaling R$ &lt;span id="xdx_90E_ecustom--ForeignCurrencyExchangeEffectsInContractAsset_pn3n3_c20220101__20221231_zAfsNMnHhuG9" title="foreign currency exchange effects in the contract asset"&gt;622,803&lt;/span&gt; (R$ &lt;span id="xdx_90A_ecustom--ForeignCurrencyExchangeEffectsInContractAsset_pn3n3_c20210101__20211231_zYFxsxo32LI6" title="foreign currency exchange effects in the contract asset"&gt;300,792&lt;/span&gt; in 2021 and R$
&lt;span id="xdx_907_ecustom--ForeignCurrencyExchangeEffectsInContractAsset_pn3n3_c20200101__20201231_zCK1CMGQ0wEj" title="foreign currency exchange effects in the contract asset"&gt;238,330&lt;/span&gt; in 2020) during the construction period.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(b) Construction margin&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company is primarily responsible for the construction
and installation of the concession infrastructure related to the concession, using own efforts or hiring outsourcing services, receiving
the risks and benefits. Accordingly, the Company recognizes revenue from construction service corresponding to the cost of construction
increased by gross margin.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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 2022 and 2021 the margin was 2.3%.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Construction margin for 2022, 2021 and 2020 were R$ &lt;span id="xdx_907_eifrs-full--ConstructionInProgress_iI_pn3n3_c20221231_z1sFnBgMmjFc" title="Construction margin"&gt;109,369&lt;/span&gt;,
R$ &lt;span id="xdx_90C_eifrs-full--ConstructionInProgress_iI_pn3n3_c20211231_z4IUKQhgCrgk" title="Construction margin"&gt;98,402&lt;/span&gt; and R$ &lt;span id="xdx_906_eifrs-full--ConstructionInProgress_iI_pn3n3_c20201231_zJUQIXT3lJJl" title="Construction margin"&gt;86,477&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Expropriations&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The costs of such expropriations are recorded in contract
assets during construction. In 2022 and 2021, the total referring to expropriations was R$ &lt;span id="xdx_903_ecustom--ContractAssets2_iI_pn3n3_c20221231_zuQofTCWXJE6" title="Contracts assets"&gt;62,599&lt;/span&gt; and R$ &lt;span id="xdx_902_ecustom--ContractAssets2_iI_pn3n3_c20211231_zK3EnTk1PjH9" title="Contracts assets"&gt;67,714&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:ExplanationOfSignificantChangesInContractAssetsAndContractLiabilitiesExplanatory>
    <sbs:SummaryOfContractAssetsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfContractAssetsTableTextBlock_pn3n3_zp96Se01QROh" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Contract assets (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&lt;span id="xdx_8BC_zhfZBsibVVN8" style="display: none"&gt;Schedule of contract assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Additions (i)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfers of works to intangible assets (ii)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022 (iii)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 35%; font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total contract assets&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ContractAssets_iS_pn3n3_c20220101__20221231_ziiVTeOSS8Fj" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets, beginning"&gt;8,550,102&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AdditionsToContractAssets_pn3n3_c20220101__20221231_fKGkp_zKHhQkFv8yE5" style="border-bottom: Black 2.5pt double; text-align: right" title="Additions"&gt;5,240,528&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--ContractAssetTransfers_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers"&gt;2,702&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--ContractAssetTransfersOfWorksToIntangibleAssets_pn3n3_c20220101__20221231_fKGlpKQ_____zIhvsKoarRbh" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers of works to intangible assets"&gt;(5,179,364&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ContractAssets_iE_pn3n3_c20220101__20221231_fKGlpaSk___zrNHHj6LJvP1" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets, ending"&gt;8,613,968&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 42.55pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 18pt"/&gt;&lt;td style="width: 24.55pt"&gt;&lt;span id="xdx_F04_zFbZiLRjVwMg" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(i)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F12_zLn6LQnk20ja" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;The largest additions of the period
are located in the municipalities of S&#xe3;o Paulo, S&#xe3;o Bernardo do Campo and Praia Grande, in the amounts of
R$&#160;2,267 million, R$&#160;181 million and R$&#160;134 million, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 42.55pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 18pt"/&gt;&lt;td style="width: 24.55pt"&gt;&lt;span id="xdx_F02_zdm280c0nXG4" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(ii)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F1C_zMCsTWHdt3b" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;The largest transfers of the period
are located in the municipalities of S&#xe3;o Paulo, Praia Grande and S&#xe3;o Bernardo do Campo, in the amounts of R$ 2,640 million,
R$&#160;619 million and R$&#160;324 million, respectively. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 42.55pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 18pt"/&gt;&lt;td style="width: 24.55pt"&gt;&lt;span id="xdx_F09_zqwz2Wp3cyq" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(iii)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F18_zKyW6lvYxPsl" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;The largest works are located in the
municipalities of S&#xe3;o Paulo, Franca and S&#xe3;o Bernardo do Campo, in the amounts of R$ 2,830 million, R$&#160;324 million and
R$&#160;262 million, respectively.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 0.5in"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, contract assets include leases
recognized before December 31, 2019 in accordance with IAS 17 amounting to R$ &lt;span id="xdx_907_ecustom--ContractAssets1_iI_pn3n3_c20221231_zjKkjrfGkUNc" title="Contract assets,includes leases"&gt;276,893&lt;/span&gt; (R$ &lt;span id="xdx_90A_ecustom--ContractAssets1_iI_pn3n3_c20211231_zZweo1eJxgD2" title="Contract assets,includes leases"&gt;276,893&lt;/span&gt; as of December 31, 2021). The leases
are cost of the works, and since June 2020 the complementary works are being carried out by the Company.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Additions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfers of works to intangible assets&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 35%; font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total contract assets&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--ContractAssets_iS_pn3n3_c20210101__20211231_zdQdQSVyOaYc" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets, beginning"&gt;7,969,164&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--AdditionsToContractAssets_pn3n3_c20210101__20211231_zHrBcHa2aluh" style="border-bottom: Black 2.5pt double; text-align: right" title="Additions"&gt;4,759,789&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ContractAssetTransfers_pn3n3_c20210101__20211231_z8NEnZGjkY5g" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers"&gt;2,412&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ContractAssetTransfersOfWorksToIntangibleAssets_pn3n3_c20210101__20211231_zvF49iSwFpZ6" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers of works to intangible assets"&gt;(4,181,263&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--ContractAssets_iE_pn3n3_c20210101__20211231_zkhS6hIGpZI6" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets, ending"&gt;8,550,102&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2019&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Additions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfers of works to intangible assets&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 35%; font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 9%; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total contract assets&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ContractAssets_iS_pn3n3_c20200101__20201231_zdHEET93SBqi" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets, beginning"&gt;7,617,714&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--AdditionsToContractAssets_pn3n3_c20200101__20201231_zrXlTcWnYhai" style="border-bottom: Black 2.5pt double; text-align: right" title="Additions"&gt;3,984,158&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ContractAssetTransfers_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers"&gt;55,706&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--ContractAssetTransfersOfWorksToIntangibleAssets_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers of works to intangible assets"&gt;(3,688,414&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--ContractAssets_iE_pn3n3_c20200101__20201231_z1yhITUYLBSi" style="border-bottom: Black 2.5pt double; text-align: right" title="Contract assets, ending"&gt;7,969,164&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfContractAssetsTableTextBlock>
    <ifrs-full:ContractAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">8550102000</ifrs-full:ContractAssets>
    <sbs:AdditionsToContractAssets
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      id="Fact002372"
      unitRef="BRL">5240528000</sbs:AdditionsToContractAssets>
    <sbs:ContractAssetTransfers
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2702000</sbs:ContractAssetTransfers>
    <sbs:ContractAssetTransfersOfWorksToIntangibleAssets
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      id="Fact002376"
      unitRef="BRL">-5179364000</sbs:ContractAssetTransfersOfWorksToIntangibleAssets>
    <ifrs-full:ContractAssets
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="Fact002378"
      unitRef="BRL">8613968000</ifrs-full:ContractAssets>
    <sbs:ContractAssets1 contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">276893000</sbs:ContractAssets1>
    <sbs:ContractAssets1 contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">276893000</sbs:ContractAssets1>
    <ifrs-full:ContractAssets contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">7969164000</ifrs-full:ContractAssets>
    <sbs:AdditionsToContractAssets
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">4759789000</sbs:AdditionsToContractAssets>
    <sbs:ContractAssetTransfers
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2412000</sbs:ContractAssetTransfers>
    <sbs:ContractAssetTransfersOfWorksToIntangibleAssets
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-4181263000</sbs:ContractAssetTransfersOfWorksToIntangibleAssets>
    <ifrs-full:ContractAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">8550102000</ifrs-full:ContractAssets>
    <ifrs-full:ContractAssets contextRef="AsOf2019-12-31" decimals="-3" unitRef="BRL">7617714000</ifrs-full:ContractAssets>
    <sbs:AdditionsToContractAssets
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">3984158000</sbs:AdditionsToContractAssets>
    <sbs:ContractAssetTransfers
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">55706000</sbs:ContractAssetTransfers>
    <sbs:ContractAssetTransfersOfWorksToIntangibleAssets
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-3688414000</sbs:ContractAssetTransfersOfWorksToIntangibleAssets>
    <ifrs-full:ContractAssets contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">7969164000</ifrs-full:ContractAssets>
    <sbs:ForeignCurrencyExchangeEffectsInContractAsset
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">622803000</sbs:ForeignCurrencyExchangeEffectsInContractAsset>
    <sbs:ForeignCurrencyExchangeEffectsInContractAsset
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">300792000</sbs:ForeignCurrencyExchangeEffectsInContractAsset>
    <sbs:ForeignCurrencyExchangeEffectsInContractAsset
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">238330000</sbs:ForeignCurrencyExchangeEffectsInContractAsset>
    <ifrs-full:ConstructionInProgress contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">109369000</ifrs-full:ConstructionInProgress>
    <ifrs-full:ConstructionInProgress contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">98402000</ifrs-full:ConstructionInProgress>
    <ifrs-full:ConstructionInProgress contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">86477000</ifrs-full:ConstructionInProgress>
    <sbs:ContractAssets2 contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">62599000</sbs:ContractAssets2>
    <sbs:ContractAssets2 contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">67714000</sbs:ContractAssets2>
    <ifrs-full:DisclosureOfServiceConcessionArrangementsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_809_eifrs-full--DisclosureOfServiceConcessionArrangementsExplanatory_z0rQ0dxjGBZe" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;15&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_824_zLQaz5BV7qKf"&gt;Intangible assets&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Statement
of financial position details &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--SummaryOfFinancialPositionDetailsTableTextBlock_pn3n3_za0VYHeRGmOe" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B2_z7U3hy5e4Ix7" style="display: none"&gt;Statement of financial position details&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Cost&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Accumulated amortization&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Net&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Cost&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Accumulated amortization&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Net&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Intangible right arising from:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: justify"&gt;Concession agreements &#x2013; equity value&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValuesMember_zeg5s5eoN392" style="width: 6%; text-align: right" title="Cost"&gt;722,730&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValuesMember_zbWobisDRqrj" style="width: 6%; text-align: right" title="Accumulated amortization"&gt;(223,404&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValuesMember_zvb7u3t9llel" style="width: 6%; text-align: right" title="Net"&gt;499,326&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValuesMember_zG6fvvAgK69l" style="width: 6%; text-align: right" title="Cost"&gt;696,728&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValuesMember_zZit6Whv5eq6" style="width: 6%; text-align: right" title="Accumulated amortization"&gt;(205,671&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValuesMember_z53NImSPEHhc" style="width: 6%; text-align: right" title="Net"&gt;491,057&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Concession agreements &#x2013; economic value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_z69bnT8hnfXh" style="text-align: right" title="Cost"&gt;1,585,271&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zitm47ybOBRd" style="text-align: right" title="Accumulated amortization"&gt;(933,232&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zUIgGRiBMs9l" style="text-align: right" title="Net"&gt;652,039&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zSyE7OVDGM87" style="text-align: right" title="Cost"&gt;1,497,968&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zjaNwHprse39" style="text-align: right" title="Accumulated amortization"&gt;(816,527&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zpSWVX57z6yk" style="text-align: right" title="Net"&gt;681,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Program contracts&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsesMember_zl2tkXozXn9i" style="text-align: right" title="Cost"&gt;26,875,408&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsesMember_zDjVlEKALLXi" style="text-align: right" title="Accumulated amortization"&gt;(8,537,949&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsesMember_zLAHuat6KGHi" style="text-align: right" title="Net"&gt;18,337,459&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsesMember_z9DM1LvVXv89" style="text-align: right" title="Cost"&gt;24,804,170&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsesMember_ztgKTpppq3Ff" style="text-align: right" title="Accumulated amortization"&gt;(7,652,149&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsesMember_zIoi31lB3W5i" style="text-align: right" title="Net"&gt;17,152,021&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Program contracts &#x2013; commitments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractCommitmentsMember_zangSBG1rxia" style="text-align: right" title="Cost"&gt;1,709,757&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractCommitmentsMember_ztbvWfioxvRl" style="text-align: right" title="Accumulated amortization"&gt;(444,765&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractCommitmentsMember_ze3NcXleXBek" style="text-align: right" title="Net"&gt;1,264,992&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractCommitmentsMember_zYLdfxITvgja" style="text-align: right" title="Cost"&gt;1,709,757&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractCommitmentsMember_zyxn5p5tVOJl" style="text-align: right" title="Accumulated amortization"&gt;(391,800&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractCommitmentsMember_zkASLlRqlm5a" style="text-align: right" title="Net"&gt;1,317,957&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Services contracts &#x2013; S&#xe3;o Paulo&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zjii24sNb7Wk" style="text-align: right" title="Cost"&gt;25,584,703&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zWOd6fKPJfS6" style="text-align: right" title="Accumulated amortization"&gt;(7,714,252&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_z98SWZUJOLTh" style="text-align: right" title="Net"&gt;17,870,451&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zBiqauHaln7l" style="text-align: right" title="Cost"&gt;22,834,803&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zGnu1wZlCuE2" style="text-align: right" title="Accumulated amortization"&gt;(6,676,032&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zG4BFWdxlZO5" style="text-align: right" title="Net"&gt;16,158,771&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Software license of use&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicensesMember_zUq0Ck195pba" style="text-align: right" title="Cost"&gt;1,249,881&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicensesMember_zEzxHf3uhvpd" style="text-align: right" title="Accumulated amortization"&gt;(654,477&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicensesMember_z3K8LfG8YSqk" style="text-align: right" title="Net"&gt;595,404&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicensesMember_zQXLSFJLboge" style="text-align: right" title="Cost"&gt;1,133,833&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicensesMember_zGdA7nEvA5Si" style="text-align: right" title="Accumulated amortization"&gt;(535,099&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicensesMember_zL8eKHHtLv2a" style="text-align: right" title="Net"&gt;598,734&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Right of use &#x2013; other assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesMember_z71MztlCuqB3" style="text-align: right" title="Cost"&gt;170,921&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesMember_zeDWB872s8Ud" style="text-align: right" title="Accumulated amortization"&gt;(95,869&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesMember_zHH3QlPxfZQg" style="text-align: right" title="Net"&gt;75,052&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesMember_zvZ7ATxUjl46" style="text-align: right" title="Cost"&gt;173,715&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesMember_zt0GvGm3Uah9" style="text-align: right" title="Accumulated amortization"&gt;(69,862&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesMember_zaM6nfOzsKd4" style="text-align: right" title="Net"&gt;103,853&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Right of use - investments&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesInvestmentsMember_z6qOcIddD7v7" style="border-bottom: Black 1pt solid; text-align: right" title="Cost"&gt;26,148&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesInvestmentsMember_zRcx0qzfgp0l" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2515"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesInvestmentsMember_zB0bTV6gPQSj" style="border-bottom: Black 1pt solid; text-align: right" title="Net"&gt;26,148&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesInvestmentsMember_zE8CRF15zd88" style="border-bottom: Black 1pt solid; text-align: right" title="Cost"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2519"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesInvestmentsMember_zQ2sDH954fg7" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2521"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesInvestmentsMember_zBr74P9ojTCk" style="border-bottom: Black 1pt solid; text-align: right" title="Net"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2523"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231_zKKReQOJwRs5" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost"&gt;57,924,819&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20221231_ze7xHh6TM4pa" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization"&gt;(18,603,948&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231_zDcZ0zGWplEj" style="border-bottom: Black 2.5pt double; text-align: right" title="Net"&gt;39,320,871&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231_zLGUxKshM0q" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost"&gt;52,850,974&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20211231_zSFwgRJZ5ztf" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization"&gt;(16,347,140&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231_zWVPbXhOQt3f" style="border-bottom: Black 2.5pt double; text-align: right" title="Net"&gt;36,503,834&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AC_zi6yUlj6rgza" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Changes&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;





&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SumamryOfChangesInIntangibleAssetsTableTextBlock_pn3n3_zWZ5sQlILBm" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;&lt;span id="xdx_8BC_z6uH3r5kvbM9" style="display: none"&gt;The obligations assumed by the Company as of December 31, 2021 and 2020 are shown in the table below&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Addition&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfer of contract assets&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Write-offs and disposals&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Amortization&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Intangible right arising from:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 37%; text-align: justify; padding-left: 3.5pt"&gt;Concession agreements &#x2013; equity value (*)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zqgt3vxTp0cb" style="width: 5%; text-align: right" title="Intangible assets, beginning"&gt;491,057&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_z0wCO1zqhxFb" style="width: 5%; text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2541"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zKWRSV9LWwj7" style="width: 5%; text-align: right" title="Transfer of contract assets"&gt;27,166&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zfmahAnV39Cj" style="width: 5%; text-align: right" title="Transfers"&gt;(144&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zsJDd2xOEqn" style="width: 5%; text-align: right" title="Write-offs and disposals"&gt;(115&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zkGbyi3dDzs" style="width: 5%; text-align: right" title="Amortization"&gt;(18,638&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zWAv1h1lA462" style="width: 5%; text-align: right" title="Intangible assets, ending"&gt;499,326&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Concession agreements &#x2013; economic value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_ztMe6sAfPOE5" style="text-align: right" title="Intangible assets, beginning"&gt;681,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_ztlIYnI9lu65" style="text-align: right" title="Additions"&gt;13&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;48,428&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Transfers"&gt;33,576&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;(9&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Amortization"&gt;(111,410&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zh1Orp2MMRx7" style="text-align: right" title="Intangible assets, ending"&gt;652,039&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Program contracts (*)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zC75kRZHOX96" style="text-align: right" title="Intangible assets, beginning"&gt;17,152,021&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zCH8lXJcPOFa" style="text-align: right" title="Additions"&gt;6,635&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_z9MiSlUAVf2c" style="text-align: right" title="Transfer of contract assets"&gt;2,132,675&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zA1zKTQ05Zni" style="text-align: right" title="Transfers"&gt;2,944&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zVqHrQe14rsb" style="text-align: right" title="Write-offs and disposals"&gt;(2,800&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zbNcbfwr1jsg" style="text-align: right" title="Amortization"&gt;(954,016&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_z0sIh5crpZH5" style="text-align: right" title="Intangible assets, ending"&gt;18,337,459&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Program contracts &#x2013; commitments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zwFEbycSlqJh" style="text-align: right" title="Intangible assets, beginning"&gt;1,317,957&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zQnpcDXKtgs3" style="text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2583"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zV50Z8PJdcCg" style="text-align: right" title="Transfer of contract assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2585"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zSk3gODUsDN5" style="text-align: right" title="Transfers"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2587"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zCsGMVSrO3q6" style="text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2589"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zVJwq8s11N9e" style="text-align: right" title="Amortization"&gt;(52,965&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zabtmfBS39mf" style="text-align: right" title="Intangible assets, ending"&gt;1,264,992&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Services contracts &#x2013; S&#xe3;o Paulo&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_z2kFXYKPjYvi" style="text-align: right" title="Intangible assets, beginning"&gt;16,158,771&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zkoenprOdzq" style="text-align: right" title="Additions"&gt;208&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;2,855,284&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfers"&gt;(41,133&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;(6,063&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Amortization"&gt;(1,096,616&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zGHCd0mJLj4" style="text-align: right" title="Intangible assets, ending"&gt;17,870,451&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Software license of use&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zo4hSx4ofIw4" style="text-align: right" title="Intangible assets, beginning"&gt;598,734&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zac6gIGGk62l" style="text-align: right" title="Additions"&gt;214&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;115,811&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_z1lpigcsWgB9" style="text-align: right" title="Transfers"&gt;6&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zrAVxhdjhRFa" style="text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2617"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zsbZUMNf1XMf" style="text-align: right" title="Amortization"&gt;(119,361&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zX8qbsevDbbd" style="text-align: right" title="Intangible assets, ending"&gt;595,404&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Right of use &#x2013; Other assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zoP09ccHNmRf" style="text-align: right" title="Intangible assets, beginning"&gt;103,853&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="text-align: right" title="Additions"&gt;42,182&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zLjP0zNfVMqj" style="text-align: right" title="Transfer of contract assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2627"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zWQBwbo7dbJe" style="text-align: right" title="Transfers"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2629"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;(67&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="text-align: right" title="Amortization"&gt;(70,916&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zZ8EwgMB1gic" style="text-align: right" title="Intangible assets, ending"&gt;75,052&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Right of use &#x2013; Investments&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zrqFyTGDvFU5" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, beginning"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2637"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zgY3I0b0cr2l" style="border-bottom: Black 1pt solid; text-align: right" title="Additions"&gt;26,148&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zVOAuTRDKG08" style="border-bottom: Black 1pt solid; text-align: right" title="Transfer of contract assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2641"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zO4PrDrQiRia" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2643"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zmH7uSfhEqEh" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2645"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zM4EVzkcPhle" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2647"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zrtDUAZMtkEf" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, ending"&gt;26,148&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20220101__20221231_ziI0I9e4XQwl" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, beginning"&gt;36,503,834&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Additions"&gt;75,400&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfer of contract assets"&gt;5,179,364&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"&gt;(4,751&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals"&gt;(9,054&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(2,423,922&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231_zDjoCpUrKoTe" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, ending"&gt;39,320,871&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F0B_zl6FDWc9UqPh" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(*)&lt;/td&gt;
  &lt;td id="xdx_F1C_zHde4NE6dzJc" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;As of December 31, 2022, intangible assets include leases recognized before December 31, 2018 in accordance with IAS 17 amounting to
R$ &lt;span id="xdx_905_eifrs-full--RightofuseAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_pn3n3" title="Right of use"&gt;222,572&lt;/span&gt; - R$ &lt;span id="xdx_90E_eifrs-full--RightofuseAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_pn3n3" title="Right of use"&gt;54,356&lt;/span&gt; recognized as concession agreements &#x2013; equity value and R$ &lt;span id="xdx_90B_eifrs-full--RightofuseAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_pn3n3" title="Right of use"&gt;168,216&lt;/span&gt; recognized as program contracts (R$ &lt;span id="xdx_906_eifrs-full--RightofuseAssets_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_pn3n3" title="Right of use"&gt;245,681&lt;/span&gt;
as of December 31, 2021 &#x2013; R$ &lt;span id="xdx_909_eifrs-full--RightofuseAssets_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_pn3n3" title="Right of use"&gt;65,012&lt;/span&gt; recognized as concession agreements &#x2013; equity value and R$ &lt;span id="xdx_908_eifrs-full--RightofuseAssets_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_pn3n3" title="Right of use"&gt;180,669&lt;/span&gt; recognized as program
contracts).&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Addition&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfer of contract assets&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Write-offs and disposals&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Amortization&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Intangible right arising from:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 37%; text-align: justify; padding-left: 3.5pt"&gt;Concession agreements &#x2013; equity value (*)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zRn0IfIo4ub1" style="width: 5%; text-align: right" title="Intangible assets, beginning"&gt;483,775&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zpnffuG50JKa" style="width: 5%; text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2680"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zU6kbqoG5pb" style="width: 5%; text-align: right" title="Transfer of contract assets"&gt;24,656&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zokB1n30JvKl" style="width: 5%; text-align: right" title="Transfers"&gt;467&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zKRGOLRNnaU9" style="width: 5%; text-align: right" title="Write-offs and disposals"&gt;(148&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zEuNG4yNINK1" style="width: 5%; text-align: right" title="Amortization"&gt;(17,693&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zFxh3BJT9Dpl" style="width: 5%; text-align: right" title="Intangible assets, ending"&gt;491,057&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Concession agreements &#x2013; economic value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zVOFchJAiXzk" style="text-align: right" title="Intangible assets, beginning"&gt;734,665&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zTIwZeOtO9Xf" style="text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2694"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;52,275&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Transfers"&gt;(14&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;(242&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Amortization"&gt;(105,243&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zsD34FIdn1x8" style="text-align: right" title="Intangible assets, ending"&gt;681,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Program contracts (*)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_z582q6pnraRg" style="text-align: right" title="Intangible assets, beginning"&gt;16,360,307&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zCcya8tWr6i2" style="text-align: right" title="Additions"&gt;17,690&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zyOdsxfbox6i" style="text-align: right" title="Transfer of contract assets"&gt;1,640,733&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zGIfjU6t3T1l" style="text-align: right" title="Transfers"&gt;13,744&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_z9WkmeywKn98" style="text-align: right" title="Write-offs and disposals"&gt;(8,840&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zHuEAwIHu5Fg" style="text-align: right" title="Amortization"&gt;(871,613&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_ziowQ6190y51" style="text-align: right" title="Intangible assets, ending"&gt;17,152,021&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Program contracts &#x2013; commitments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zbBT5jHcBOtj" style="text-align: right" title="Intangible assets, beginning"&gt;1,370,923&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zGU7gXW3cdEj" style="text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2722"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2724"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfers"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2726"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2728"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Amortization"&gt;(52,966&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zaR752WNXxSf" style="text-align: right" title="Intangible assets, ending"&gt;1,317,957&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Services contracts &#x2013; S&#xe3;o Paulo&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zJpDcRghHbOf" style="text-align: right" title="Intangible assets, beginning"&gt;14,872,604&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zZotard6G6O" style="text-align: right" title="Additions"&gt;14,950&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;2,307,851&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfers"&gt;(13,827&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;(13,745&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Amortization"&gt;(1,009,062&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zUxhVtMmt5I" style="text-align: right" title="Intangible assets, ending"&gt;16,158,771&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Software license of use&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_z5Qgoyj3FyO2" style="text-align: right" title="Intangible assets, beginning"&gt;540,625&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2750"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;155,748&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Transfers"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2754"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2756"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Amortization"&gt;(97,639&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zk1WhGvK2FMa" style="text-align: right" title="Intangible assets, ending"&gt;598,734&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Right of use &#x2013; Other assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zx5T8FmJfj22" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, beginning"&gt;42,676&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zqTADHIQUJD6" style="border-bottom: Black 1pt solid; text-align: right" title="Additions"&gt;140,321&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfer of contract assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2766"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2768"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals"&gt;(4,103&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(75,041&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zTZPMfyAgyPj" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, ending"&gt;103,853&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20210101__20211231_zTGyZAdkLrce" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, beginning"&gt;34,405,575&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Additions"&gt;172,961&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfer of contract assets"&gt;4,181,263&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"&gt;370&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals"&gt;(27,078&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(2,229,257&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231_z9NUAwlabyY2" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, ending"&gt;36,503,834&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F06_zcnEXRcMZMGg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(*)&lt;/td&gt;
  &lt;td id="xdx_F14_zNWr7uuoYkQ7" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;As of December 31, 2021, intangible assets include leases recognized before December 31, 2018 in accordance with IAS 17 amounting to
R$ &lt;span id="xdx_90D_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_z1p3vcLYZis7" title="Right of use"&gt;245,681&lt;/span&gt; - R$ &lt;span id="xdx_90B_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_zaDhT6X7ITl7" title="Right of use"&gt;65,012&lt;/span&gt; recognized as concession agreements &#x2013; equity value and R$ &lt;span id="xdx_909_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_zhe9BynpZhSk" title="Right of use"&gt;180,669&lt;/span&gt; recognized as program contracts (R$ &lt;span id="xdx_907_eifrs-full--RightofuseAssets_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_pn3n3" title="Right of use"&gt;269,561&lt;/span&gt;
as of December 31, 2020 &#x2013; R$ &lt;span id="xdx_908_eifrs-full--RightofuseAssets_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_pn3n3" title="Right of use"&gt;76,454&lt;/span&gt; recognized as concession agreements &#x2013; equity value and R$ &lt;span id="xdx_909_eifrs-full--RightofuseAssets_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_pn3n3" title="Right of use"&gt;193,107&lt;/span&gt; recognized as program
contracts).&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 6.5pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 6pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6pt; font-weight: bold; text-align: center"&gt;December 31, 2019&lt;/td&gt;&lt;td style="font-size: 6pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6pt; font-weight: bold; text-align: center"&gt;Addition&lt;/td&gt;&lt;td style="font-size: 6pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6pt; font-weight: bold; text-align: center"&gt;Contract renewal&lt;/td&gt;&lt;td style="font-size: 6pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6pt; font-weight: bold; text-align: center"&gt;Transfer of contract assets&lt;/td&gt;&lt;td style="font-size: 6pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6pt; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-size: 6pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6pt; font-weight: bold; text-align: center"&gt;Write-offs and disposals&lt;/td&gt;&lt;td style="font-size: 6pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6pt; font-weight: bold; text-align: center"&gt;Amortization&lt;/td&gt;&lt;td style="font-size: 6pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6pt; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; text-align: justify; padding-left: 3.5pt"&gt;Intangible right arising from:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 28%; font-size: 7pt; text-align: justify; padding-left: 3.5pt"&gt;Concession agreements &#x2013; equity value (*)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_fKCop_z0QPCbu53fpc" style="width: 5%; text-align: right" title="Intangible assets, beginning"&gt;1,494,853&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zK8aAq1oVgH2" style="width: 5%; text-align: right" title="Additions"&gt;1&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ContractRenewalOfConcessionsArrengements_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_ze47QePGJP4f" style="width: 5%; text-align: right" title="Contract renewal"&gt;(1,031,830&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_z1uuBPcx5sp5" style="width: 5%; text-align: right" title="Transfer of contract assets"&gt;47,154&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_ziVztrwueFZb" style="width: 5%; text-align: right" title="Transfers"&gt;1,440&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zLXkgHQ37kS" style="width: 5%; text-align: right" title="Write-offs and disposals"&gt;(858&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zqZ9ilZjlnji" style="width: 5%; text-align: right" title="Amortization"&gt;(26,985&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zxVLN0qPOrhe" style="width: 5%; text-align: right" title="Intangible assets, ending"&gt;483,775&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; text-align: justify; padding-left: 3.5pt"&gt;Concession agreements &#x2013; economic value &lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zIbeK6Q187Y9" style="text-align: right" title="Intangible assets, beginning"&gt;712,852&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2821"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--ContractRenewalOfConcessionsArrengements_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Contract renewal"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2823"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;113,320&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Transfers"&gt;(1,403&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;(42&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Amortization"&gt;(90,062&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zVHuA4GKyDX8" style="text-align: right" title="Intangible assets, ending"&gt;734,665&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 7pt; text-align: justify; padding-left: 3.5pt"&gt;Program contracts (*)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zmHYcAdfmWUf" style="text-align: right" title="Intangible assets, beginning"&gt;13,819,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zGoArG5MMbae" style="text-align: right" title="Additions"&gt;303,472&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ContractRenewalOfConcessionsArrengements_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zdvbHEqoJdk7" style="text-align: right" title="Contract renewal"&gt;1,031,830&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zVmhvjObjRO8" style="text-align: right" title="Transfer of contract assets"&gt;2,075,268&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zNA6NeTNEfx2" style="text-align: right" title="Transfers"&gt;(51,570&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zqUwTeF9yete" style="text-align: right" title="Write-offs and disposals"&gt;(5,423&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zGZ7RDMMLhXk" style="text-align: right" title="Amortization"&gt;(812,970&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zKexm6dCln37" style="text-align: right" title="Intangible assets, ending"&gt;16,360,307&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; text-align: justify; padding-left: 3.5pt"&gt;Program contracts &#x2013; commitments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zYxv89MMAcM1" style="text-align: right" title="Intangible assets, beginning"&gt;1,364,875&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Additions"&gt;58,323&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--ContractRenewalOfConcessionsArrengements_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Contract renewal"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2855"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2857"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfers"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2859"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2861"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Amortization"&gt;(52,275&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zDEhRcpbyaw6" style="text-align: right" title="Intangible assets, ending"&gt;1,370,923&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 7pt; text-align: justify; padding-left: 3.5pt"&gt;Services contracts &#x2013; S&#xe3;o Paulo&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zKGfeZA5f7I8" style="text-align: right" title="Intangible assets, beginning"&gt;14,390,763&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zZbE90FDjMah" style="text-align: right" title="Additions"&gt;20,940&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--ContractRenewalOfConcessionsArrengements_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Contract renewal"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2871"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;1,382,656&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfers"&gt;(23,645&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;(9,990&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Amortization"&gt;(888,120&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zxPd5zgTb5x4" style="text-align: right" title="Intangible assets, ending"&gt;14,872,604&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; text-align: justify; padding-left: 3.5pt"&gt;Software license of use&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zJUGIRdSgZ66" style="text-align: right" title="Intangible assets, beginning"&gt;471,706&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2885"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--ContractRenewalOfConcessionsArrengements_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Contract renewal"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2887"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;70,016&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Transfers"&gt;78,169&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2893"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Amortization"&gt;(79,266&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zTZ2WFAA1o9j" style="text-align: right" title="Intangible assets, ending"&gt;540,625&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 7pt; text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Right of use &#x2013; Other assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zYgiF5B9coP9" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, beginning"&gt;70,698&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Additions"&gt;28,549&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ContractRenewalOfConcessionsArrengements_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Contract renewal"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2903"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfer of contract assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2905"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2907"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2909"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(56,571&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zFOLMZXp1b6l" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, ending"&gt;42,676&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20200101__20201231_zn9O0fRBjqie" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, beginning"&gt;32,325,447&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Additions"&gt;411,285&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--ContractRenewalOfConcessionsArrengements_pn3n3_c20200101__20201231_zkamiHA97fZ" style="border-bottom: Black 1pt solid; text-align: right" title="Contract renewal"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2919"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20200101__20201231_zsSNRTBXOpz4" style="border-bottom: Black 1pt solid; text-align: right" title="Transfer of contract assets"&gt;3,688,414&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231_zmstEnlpdNF" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"&gt;2,991&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231_zuIqfC0eUmNh" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals"&gt;(16,313&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231_zLBYSujyyyA5" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(2,006,249&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231_zAsaBlQBbkBb" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, ending"&gt;34,405,575&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F0C_zvwHYRiMCo2d" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(*)&lt;/td&gt;
  &lt;td id="xdx_F19_zmd8SrzK3Z9c" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;As of December 31, 2020, intangible assets include leases recognized before December 31, 2018 in accordance with IAS 17 amounting to
R$ &lt;span id="xdx_90F_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_zZdNUlkHRbV4" title="Right of use"&gt;269,561&lt;/span&gt; - R$ &lt;span id="xdx_903_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_zBvq2qahKJ06" title="Right of use"&gt;76,454&lt;/span&gt; recognized as concession agreements &#x2013; equity value and R$ &lt;span id="xdx_906_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_zFiTYpXG9Lx3" title="Right of use"&gt;193,107&lt;/span&gt; recognized as program contracts (R$ &lt;span id="xdx_901_eifrs-full--RightofuseAssets_iI_pn3n3_c20191231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_z96yf25Vxaud" title="Right of use"&gt;292,824&lt;/span&gt;
as of December 31, 2019 &#x2013; R$ &lt;span id="xdx_90F_eifrs-full--RightofuseAssets_iI_pn3n3_c20191231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_zJxL8ZHuhgm2" title="Right of use"&gt;87,266&lt;/span&gt; recognized as concession agreements &#x2013; equity value and R$ &lt;span id="xdx_90B_eifrs-full--RightofuseAssets_iI_pn3n3_c20191231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_zvCzdD9B2Ii2" title="Right of use"&gt;205,558&lt;/span&gt; recognized as program
contracts).&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p id="xdx_8AD_ziKQtMLJ8cZe" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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. 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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Intangible
arising from concession agreements&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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 3.9 (a)). The agreements provide for the return of the assets to the granting
authority at the end of the concession period.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.2pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022 and 2021, the Company operated
in &lt;span id="xdx_903_ecustom--NumberOfMunicipalitie_uMunicipalities_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoPauloMember_z3T5RwIle252" title="Number of municipalities"&gt;&lt;span id="xdx_901_ecustom--NumberOfMunicipalitie_uMunicipalities_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoPauloMember_zYRiWCsJBtb4" title="Number of municipalities"&gt;375&lt;/span&gt;&lt;/span&gt; municipalities in the State of S&#xe3;o Paulo (&lt;span id="xdx_90B_ecustom--NumberOfMunicipalitie_uMunicipalities_c20190101__20191231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoPauloMember_zHcPntvbRan3" title="Number of municipalities"&gt;372&lt;/span&gt; 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&#xe1;, Santo Andr&#xe9;, S&#xe3;o Bernardo do Campo,
S&#xe3;o Jo&#xe3;o da Boa Vista and Tejup&#xe1;, which were signed for a period of 40 years.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The services provided by the Company are billed at a
price regulated and controlled by S&#xe3;o Paulo State Sanitation and Energy Regulatory Agency (ARSESP).&lt;/p&gt;

&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Intangible rights arising from concession agreements
include:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"&gt;(i) Concession agreements
&#x2013; equity value&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"&gt;(ii)
Concession agreements &#x2013; economic value&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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, 2022
and 2021 there were no amounts pending related to these payments to the municipalities.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"&gt;(iii) Program contracts&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#x2019; 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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"&gt;(iv) Program contracts
- Commitments&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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).&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022 and 2021, the amounts not yet
disbursed were recorded under &#x201c;program contract commitments&#x201d;, in current liabilities, totaling R$&#160;&lt;span id="xdx_90C_eifrs-full--CurrentContractLiabilities_c20221231_pn3n3" title="Program contracts commitments, current"&gt;100,188&lt;/span&gt; and R$&#160;&lt;span id="xdx_901_eifrs-full--CurrentContractLiabilities_iI_pn3n3_c20211231_zQSczRFTPfte" title="Program contracts commitments, current"&gt;77,652&lt;/span&gt;,
respectively, and in noncurrent liabilities, totaling R$&#160;&lt;span id="xdx_90D_eifrs-full--NoncurrentContractLiabilities_c20221231_pn3n3" title="Program contracts commitments, noncurrent"&gt;12,197&lt;/span&gt; and R$&#160;&lt;span id="xdx_906_eifrs-full--NoncurrentContractLiabilities_iI_pn3n3_c20211231_zKJJFtKPQG36" title="Program contracts commitments, noncurrent"&gt;44,995&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin-top: 0pt; margin-right: 0pt; margin-bottom: 0pt; text-align: justify"&gt;(v) Services agreement
with the Municipality of S&#xe3;o Paulo&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;On June 23, 2010, the Company entered into an agreement
with the State of S&#xe3;o Paulo and the Municipality of S&#xe3;o Paulo to regulate the provision of water and sewage services in
the municipality of S&#xe3;o Paulo for a 30-year period, which is extendable for an another 30-year period.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#xe3;o Paulo (&#x201c;ARSESP&#x201d;)
are the consenting and intervening parties, whose main aspects are the following:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;1. The State and the Municipality of S&#xe3;o Paulo
grant to SABESP the right to explore the sanitation services in the capital of the State of S&#xe3;o Paulo, which consists of the obligation
to provide such service and charge the respective tariff for this service;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;2. The State and the Municipality sets forth ARSESP as
the agency responsible for regulating the tariff, controlling and monitoring the services.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;3. The evaluation model of the contract was the discounted
cash flow, which considered the financial and economic sustainability of SABESP&#x2019;s operations in the metropolitan region of S&#xe3;o
Paulo;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;4. All operating costs, taxes, investments and the opportunity
cost of investors and the creditors of SABESP&#x2019;s were considered in the cash flow analysis;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#xe3;o Paulo, net of the taxes on revenues.
Investment plans referring to SABESP&#x2019;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;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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 &lt;span id="xdx_90C_ecustom--PercentageOfRevenue_pip0_dp_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoPauloMember_z1gzTulZ91ib" title="Percentage of revenue"&gt;7.5&lt;/span&gt;% of the total revenue from the municipality of S&#xe3;o Paulo,
net of the taxes on revenue and delinquency in the period, recognized in profit or loss, as operating cost;&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#xe3;o Paulo State Government to analyze, among other things, methods to reduce the impact on
consumers.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of April 18, 2014, ARSESP Resolution no. 484 was published
with the final results of SABESP&#x2019;s Tariff Revision, however, both the S&#xe3;o Paulo Municipal Government, through Official Letter
no. 1,309/2014-SGM/GAB and the S&#xe3;o Paulo State Government through a petition filed by the S&#xe3;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&#xe3;o Paulo State Official Gazette on March 20, 2013, until the conclusion of the revision of the Agreement entered into between
the S&#xe3;o Paulo Municipal Government, the S&#xe3;o Paulo State and SABESP.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;On May 9, 2018, ARSESP announced the final result of
the Second Ordinary Tariff Revision and, as of this revision cycle, ARSESP has been passing-on on the tariffs up to 4% of municipal revenue,
which is transferred from SABESP to the Municipal Fund for Environmental Sanitation and Infrastructure legally created. Under the Second
Ordinary Tariff Revision, concluded in May 2018, the only contract providing for that transfer and meeting the requirements of ARSESP
was the one executed with the municipality of S&#xe3;o Paulo. Accordingly, 4% of the funds transferred to the Municipal Fund for Environmental
Sanitation and Infrastructure of S&#xe3;o Paulo were passed-on to the tariffs of the tariff cycle ended in April 2021.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Municipal Government of S&#xe3;o Paulo and the
Company have not reached an agreement to define the percentage of the Municipal Fund for Environmental Sanitation and Infrastructure transfer
to the tariffs charged by the Company in the Municipality of S&#xe3;o Paulo, which led to the filing by the municipality claiming the
percentage provided for in the contract between the parties. The municipality required the suspension of the lawsuit and SABESP has not yet been summoned.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;At the time of execution of the agreement, the municipality
of S&#xe3;o Paulo and the Company did not agree to settle the pending financial issues existing, related to the rendering water supply
and sewage services to the properties of the Municipality, and for that reason, the Company filed lawsuits for collection of the aforementioned
amounts, which remain in progress and are recorded under allowance for doubtful accounts.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022 and 2021, the agreement entered
into with the Municipality of S&#xe3;o Paulo accounted for &lt;span id="xdx_900_ecustom--PercentageOfRevenue_pip0_dp_c20220101__20221231_zYCxv4JmFO2b"&gt;45.14&lt;/span&gt;%
and &lt;span id="xdx_909_ecustom--PercentageOfRevenue_pip0_dp_c20210101__20211231_zjeRNeqsVlPi"&gt;44.45&lt;/span&gt;%, respectively, of the Company&#x2019;s
sanitation revenue, which ensures legal and property security to SABESP.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Public-Private
Partnership - PPP&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Alto Tiet&#xea; Production System &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company and the special purpose entity CAB-Sistema
Produtor Alto Tiet&#xea; S/A (currently SPAT Saneamento S/A), formed by Galv&#xe3;o Engenharia S.A. and Companhia &#xc1;guas do Brasil
&#x2013; Cab Ambiental, signed in June 2008 the contract of Public-Private Partnership of Alto Tiet&#xea; production system.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The service contract is valid for 15 years and has the
purpose of expanding the capacity of the Taia&#xe7;upeba Water Treatment Station, from 10 thousand to 15 thousand of liters per second.
The operation started in October 2011.&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 12pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;SABESP monthly transfers funds
from tariffs collected for services provided to the SPE CAB Sistema Produtor Alto Tiet&#xea; &lt;/span&gt;&lt;span style="font-size: 9pt"&gt;S/A&lt;/span&gt;&lt;span style="font-size: 10pt"&gt;,
in the amount of R$ &lt;span id="xdx_906_ecustom--MonthlyRemuneration_iI_pn3n3_c20221231_zVe07ZoxJUv4" title="Monthly remuneration plus any interests and charges"&gt;14,299&lt;/span&gt;, corresponding to monthly remuneration. This amount is annually adjusted by the IPC &#x2013; 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.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;S&#xe3;o Louren&#xe7;o Production System&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;In August 2013, the Company and the special purpose entity
Sistema Produtor S&#xe3;o Louren&#xe7;o S/A, formed by of Constru&#xe7;&#xf5;es e Com&#xe9;rcio Camargo
Corr&#xea;a S/A and Construtora Andrade Gutierrez S/A, signed the Public-Private Partnership agreements of the S&#xe3;o Louren&#xe7;o
Production System.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;In May 2018, the control of SPE Sistema Produtor S&#xe3;o
Louren&#xe7;o S/A was transferred to CGGC Construtora do Brasil Ltda, previously formed of Constru&#xe7;&#xf5;es e Com&#xe9;rcio
Camargo Corr&#xea;a S/A and Construtora Andrade Gutierrez S/A.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The objective of the contract is: a) the construction
of a water production system, mainly consisting of a water pipeline connecting Ibi&#xfa;na to Barueri, a water collection station in
Ibi&#xfa;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&#xe3;o Louren&#xe7;o Production System.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The works started in April 2014 and The S&#xe3;o Louren&#xe7;o
Production System (SPSL) PPP started operating on July 10, 2018.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Since the beginning of operations, the Company monthly
transfers funds from tariffs collected for services provided to the SPE Sistema Produtor S&#xe3;o Louren&#xe7;o S/A, in the amount
of R$ &lt;span id="xdx_909_ecustom--MonthlyRemunerations_iI_pn3n3_c20221231_zGEsp6wNGFDj" title="Monthly remuneration plus any interests and charges"&gt;40,024&lt;/span&gt;, corresponding to monthly remuneration plus any interests and charges. This amount is annually adjusted by the IPC &#x2013;
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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The guarantee will become effective as of the beginning
of the system&#x2019;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Intangible assets were accrued based on the physical
evolution of the works, with the Public-Private Partnership accounts being the corresponding entries in liabilities.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The discount rates used in the agreements of the Public-Private
Partnerships Alto Tiet&#xea; and S&#xe3;o Louren&#xe7;o are &lt;span id="xdx_908_ecustom--IntangibleAssetsPhysicalEvolutionOfContructionDiscountRate_pip0_dp_c20220101__20221231_zx4gvlaMtbw8" title="Intangible assets, discount rate for adjustment - PPP"&gt;8.20&lt;/span&gt;% and &lt;span id="xdx_906_ecustom--IntangibleAssetsPhysicalEvolutionOfContructionDiscountRate_pip0_dp_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_z50e6GG90aMb" title="Intangible assets, discount rate for adjustment - PPP"&gt;7.80&lt;/span&gt;% p.a., respectively, for the calculation of the present
value adjustment.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The amounts recorded in intangible assets are shown in
the table below:&lt;/p&gt;




&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--ScheduleOfIntangibleAssetsRecordedTableTextBlock_pn3n3_zTE3U7fxfGS" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B2_z5HfMzQauVT7" style="display: none"&gt;Intangible assets&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Intangible assets"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Intangible assets"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify"&gt;Alto Tiet&#xea;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DisposalsIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_zl0xUSkh1M1e" style="width: 12%; text-align: right" title="Intangible assets"&gt;251,545&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DisposalsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_zpmHGeGqsmI" style="width: 12%; text-align: right" title="Intangible assets"&gt;269,062&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;S&#xe3;o Louren&#xe7;o&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DisposalsIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_zuKER5b3bil7" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets"&gt;2,725,900&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DisposalsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_zeWt1bsUyPAh" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets"&gt;2,895,798&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DisposalsIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231_zJC2Mopb1C4b" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets"&gt;2,977,445&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DisposalsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231_za5wsWsEMXR5" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets"&gt;3,164,860&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A4_zx9ZPZvABNM1" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The obligations assumed by the Company as of December
31, 2022 and 2021 are shown in the table below:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfLiabilitiesAssumedTableTextBlock_pn3n3_zHD1nvxOaqH7" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_8BC_zcDPvHjtlSbi" style="display: none"&gt;The obligations assumed by the Company&lt;/span&gt; &lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Current liabilities&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Noncurrent liabilities&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Total liabilities&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Current liabilities&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Noncurrent liabilities&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Total liabilities&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: left; padding-left: 5.4pt"&gt;Alto Tiet&#xea;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PublicPrivatePartnershipCurrent_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_pn3n3" style="width: 6%; text-align: right" title="Current liabilities"&gt;91,782&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PublicPrivatePartnershipNoncurrent_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_pn3n3" style="width: 6%; text-align: right" title="Noncurrent liabilities"&gt;36,645&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--PublicPrivatePartnershipLiabilities_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_pn3n3" style="width: 6%; text-align: right" title="Total liabilities"&gt;128,427&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--PublicPrivatePartnershipCurrent_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_zap8I1GXJgki" style="width: 6%; text-align: right" title="Current liabilities"&gt;69,442&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PublicPrivatePartnershipNoncurrent_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_zSWDuYfsJM6b" style="width: 6%; text-align: right" title="Noncurrent liabilities"&gt;102,873&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--PublicPrivatePartnershipLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_zxE7VNRtWJ1c" style="width: 6%; text-align: right" title="Total liabilities"&gt;172,315&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;S&#xe3;o Louren&#xe7;o&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--PublicPrivatePartnershipCurrent_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current liabilities"&gt;130,631&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--PublicPrivatePartnershipNoncurrent_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent liabilities"&gt;2,700,123&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--PublicPrivatePartnershipLiabilities_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total liabilities"&gt;2,830,754&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--PublicPrivatePartnershipCurrent_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_zY1raP79Rqdb" style="border-bottom: Black 1pt solid; text-align: right" title="Current liabilities"&gt;73,315&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--PublicPrivatePartnershipNoncurrent_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_zDUY2OrDrbL2" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent liabilities"&gt;2,814,555&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PublicPrivatePartnershipLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_zr4NWKewKmKl" style="border-bottom: Black 1pt solid; text-align: right" title="Total liabilities"&gt;2,887,870&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PublicPrivatePartnershipCurrent_c20221231_pn3n3" style="text-align: right" title="Current liabilities"&gt;222,413&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--PublicPrivatePartnershipNoncurrent_c20221231_pn3n3" style="text-align: right" title="Noncurrent liabilities"&gt;2,736,768&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--PublicPrivatePartnershipLiabilities_c20221231_pn3n3" style="text-align: right" title="Total liabilities"&gt;2,959,181&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--PublicPrivatePartnershipCurrent_iI_pn3n3_c20211231_zvJpJYFjZ6Zf" style="text-align: right" title="Current liabilities"&gt;142,757&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--PublicPrivatePartnershipNoncurrent_iI_pn3n3_c20211231_zpld1zZUu2hg" style="text-align: right" title="Noncurrent liabilities"&gt;2,917,428&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--PublicPrivatePartnershipLiabilities_iI_pn3n3_c20211231_zWvQpNOy0m4" style="text-align: right" title="Total liabilities"&gt;3,060,185&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AB_z54UAXCHQu3c" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(e) Amortization of intangible assets&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The amortization average rate totaled &lt;span id="xdx_908_ecustom--AmortizationAverageRate_pip0_dp_c20220101__20221231_zbJkibEkjRl7" title="Amortization average rate"&gt;5.2&lt;/span&gt;% as of December
31, 2022 (&lt;span id="xdx_902_ecustom--AmortizationAverageRate_pip0_dp_c20210101__20211231_z6ilmVY2Egd8" title="Amortization average rate"&gt;4.9&lt;/span&gt;% as of December 31, 2021 and &lt;span id="xdx_908_ecustom--AmortizationAverageRate_pip0_dp_c20200101__20201231_z2sPJ36JkEH7" title="Amortization average rate"&gt;4.7&lt;/span&gt;% as of December 31, 2020)&lt;span style="letter-spacing: -0.05pt"&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(f) Right of use&lt;/b&gt;&lt;/p&gt;







&lt;table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfRightOfUseTableTextBlock_pn3n3_zovXMBogCh88" style="font: 10pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 3.5pt"&gt;&lt;span id="xdx_8BD_zDJiGPqP3x6g" style="display: none"&gt;Right of use&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify"&gt;Nature&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify; padding-left: 3.5pt"&gt;Leases - Contract Assets&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--RightofuseAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToContractAssetMember_pn3n3" style="width: 12%; text-align: right" title="Right of use"&gt;276,893&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToContractAssetMember_z29E1OivFa4f" style="width: 12%; text-align: right" title="Right of use"&gt;276,893&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Leases - Concession Agreements and Program Contracts&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 14.2pt"&gt;Cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--RightofuseAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember__ifrs-full--FairValueAsDeemedCostAxis__custom--CostsMember_pn3n3" style="text-align: right" title="Right of use"&gt;405,431&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember__ifrs-full--FairValueAsDeemedCostAxis__custom--CostsMember_zw9DUIfBnPS7" style="text-align: right" title="Right of use"&gt;405,446&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;&#160;&#160;&#160;&#160;&#160;&#160;Accumulated amortization&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--RightofuseAssets_iNI_pn3n3_di_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember__ifrs-full--FairValueAsDeemedCostAxis__custom--AccumulatedAmortizationsMember_z1ZUhPlcqM43" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use"&gt;(182,859&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--RightofuseAssets_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember__ifrs-full--FairValueAsDeemedCostAxis__custom--AccumulatedAmortizationsMember_zipSrTBZiuj2" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use"&gt;(159,765&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;(=) Net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--RightofuseAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_pn3n3" style="text-align: right" title="Right of use"&gt;222,572&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_zrYzaRARbRKh" style="text-align: right" title="Right of use"&gt;245,681&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Other assets (*)&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 14.2pt"&gt;Vehicles&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_fKCop_zDU42ruaJf48" style="text-align: right" title="Right of use"&gt;153,384&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_fKCop_zOB9EaOUO4f7" style="text-align: right" title="Right of use"&gt;142,003&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 14.2pt"&gt;Properties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_fKCop_zk9KqxWk3MT9" style="text-align: right" title="Right of use"&gt;11,711&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_fKCop_zLeYr8SQwiHl" style="text-align: right" title="Right of use"&gt;6,570&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 14.2pt"&gt;Equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_fKCop_zcdbcP4TYate" style="text-align: right" title="Right of use"&gt;5,826&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_fKCop_zQe6C5V2Fy1l" style="text-align: right" title="Right of use"&gt;9,841&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 14.2pt"&gt;Other assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherAssetsMember_fKCop_z95WfQ4z4Pg5" style="text-align: right" title="Right of use"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3064"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherAssetsMember_fKCop_zAJLYDs6MEU9" style="text-align: right" title="Right of use"&gt;15,301&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 14.2pt"&gt;Accumulated amortization&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--RightofuseAssets_iNI_pn3n3_di_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AccumulatedAmortizationMember_fKCop_z0nmNwUt7GA2" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use"&gt;(95,869&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--RightofuseAssets_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AccumulatedAmortizationMember_fKCop_zZQmAM7X6Kue" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use"&gt;(69,862&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;(=) Net&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--RightofuseAssetsNet_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use"&gt;75,052&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--RightofuseAssetsNet_iI_pn3n3_c20211231_z0z2SK17SyHj" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use"&gt;103,853&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 0.5pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 0.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 0.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 0.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 0.5pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 0.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 0.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 0.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Right of use&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--RightofuseAssets_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use"&gt;574,517&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231_zaBQFxVaQWsh" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use"&gt;626,427&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F03_zcCEbOfuZOYi" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(*)&lt;/td&gt;
  &lt;td id="xdx_F16_ztHUNa3IEsmc" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;From January to December 2022, costs and accumulated amortization totaling R$ &lt;span id="xdx_90E_ecustom--RightsOfUseWereWrittenOff_c20220101__20221231_pn3n3" title="Rights of use were written off"&gt;44,976&lt;/span&gt;, referring to expired rights of use, were written
off (from January to December 2021 &#x2013; R$ &lt;span id="xdx_906_ecustom--RightsOfUseWereWrittenOff_pn3n3_c20210101__20211231_z5OEUkpyr706" title="Rights of use were written off"&gt;108,406&lt;/span&gt;).&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p id="xdx_8A8_zQuciIjtdK1k" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;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.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The table below shows the impact in the income statements:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfIncomeStatementImpactTableTextBlock_pn3n3_z3E3xxsIscGl" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details 5)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8B5_zZPuVSHMZ0Bf" style="display: none"&gt;The table below shows the impact in the income statements&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_494_20220101__20221231_zEmfeepr9aVf" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_497_20210101__20211231_z7aBX45Jpdu7" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49D_20200101__20201231_z6JylsLdPwK2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Impact in the income statement&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--DepreciationRightofuseAssets_iN_di_zdQ8hKeI4sPk" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: left; padding-left: 3.5pt"&gt;Right-of-use amortization&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(105,551&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(75,041&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(79,834&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--InterestExpenseOnLeaseLiabilities_iN_di_zXvv9MGL1ZU3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Financial result &#x2013; interest expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(72,050&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(68,730&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(62,956&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_iN_di_zeTrL1OO8BFg" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Short-term and low-value lease expenses&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(25,365&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(22,467&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(13,845&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--EffectOfNewAccountingStandardOnProfitLoss_zJWxZzymCeic" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;Decrease of the income of the year&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(202,966&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(166,238&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(156,635&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A2_zHkUogaGmZak" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(g) Performance Agreements&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#x2019;s cost, as it has better performance and, consequently, generates additional future economic benefits
for the Company.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022 and 2021, the accounting balances
of these agreements recorded in contract asset were R$&#160;&lt;span id="xdx_904_eifrs-full--ContractAssets_c20221231__custom--TypeOfAgreementAxis__custom--PerformanceAgreementsMember_pn3n3" title="Contract asset"&gt;138,550&lt;/span&gt; and R$&#160;&lt;span id="xdx_904_eifrs-full--ContractAssets_iI_pn3n3_c20211231__custom--TypeOfAgreementAxis__custom--PerformanceAgreementsMember_zNpTFdIAg6ki" title="Contract asset"&gt;737,657&lt;/span&gt;, and in intangible assets they totaled R$&#160;&lt;span id="xdx_902_eifrs-full--IntangibleAssetsOtherThanGoodwill_c20221231__custom--TypeOfAgreementAxis__custom--PerformanceAgreementsMember_pn3n3" title="Intangible assets"&gt;2,126,106&lt;/span&gt;
and R$&#160;&lt;span id="xdx_904_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__custom--TypeOfAgreementAxis__custom--PerformanceAgreementsMember_zuWsichGQJJ8" title="Intangible assets"&gt;871,488&lt;/span&gt;, respectively&lt;span style="letter-spacing: -0.05pt"&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</ifrs-full:DisclosureOfServiceConcessionArrangementsExplanatory>
    <sbs:SummaryOfFinancialPositionDetailsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--SummaryOfFinancialPositionDetailsTableTextBlock_pn3n3_za0VYHeRGmOe" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B2_z7U3hy5e4Ix7" style="display: none"&gt;Statement of financial position details&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Cost&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Accumulated amortization&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Net&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Cost&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Accumulated amortization&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Net&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Intangible right arising from:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: justify"&gt;Concession agreements &#x2013; equity value&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValuesMember_zeg5s5eoN392" style="width: 6%; text-align: right" title="Cost"&gt;722,730&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValuesMember_zbWobisDRqrj" style="width: 6%; text-align: right" title="Accumulated amortization"&gt;(223,404&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValuesMember_zvb7u3t9llel" style="width: 6%; text-align: right" title="Net"&gt;499,326&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValuesMember_zG6fvvAgK69l" style="width: 6%; text-align: right" title="Cost"&gt;696,728&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValuesMember_zZit6Whv5eq6" style="width: 6%; text-align: right" title="Accumulated amortization"&gt;(205,671&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValuesMember_z53NImSPEHhc" style="width: 6%; text-align: right" title="Net"&gt;491,057&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Concession agreements &#x2013; economic value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_z69bnT8hnfXh" style="text-align: right" title="Cost"&gt;1,585,271&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zitm47ybOBRd" style="text-align: right" title="Accumulated amortization"&gt;(933,232&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zUIgGRiBMs9l" style="text-align: right" title="Net"&gt;652,039&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zSyE7OVDGM87" style="text-align: right" title="Cost"&gt;1,497,968&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zjaNwHprse39" style="text-align: right" title="Accumulated amortization"&gt;(816,527&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zpSWVX57z6yk" style="text-align: right" title="Net"&gt;681,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Program contracts&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsesMember_zl2tkXozXn9i" style="text-align: right" title="Cost"&gt;26,875,408&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsesMember_zDjVlEKALLXi" style="text-align: right" title="Accumulated amortization"&gt;(8,537,949&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsesMember_zLAHuat6KGHi" style="text-align: right" title="Net"&gt;18,337,459&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsesMember_z9DM1LvVXv89" style="text-align: right" title="Cost"&gt;24,804,170&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsesMember_ztgKTpppq3Ff" style="text-align: right" title="Accumulated amortization"&gt;(7,652,149&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsesMember_zIoi31lB3W5i" style="text-align: right" title="Net"&gt;17,152,021&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Program contracts &#x2013; commitments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractCommitmentsMember_zangSBG1rxia" style="text-align: right" title="Cost"&gt;1,709,757&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractCommitmentsMember_ztbvWfioxvRl" style="text-align: right" title="Accumulated amortization"&gt;(444,765&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractCommitmentsMember_ze3NcXleXBek" style="text-align: right" title="Net"&gt;1,264,992&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractCommitmentsMember_zYLdfxITvgja" style="text-align: right" title="Cost"&gt;1,709,757&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractCommitmentsMember_zyxn5p5tVOJl" style="text-align: right" title="Accumulated amortization"&gt;(391,800&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractCommitmentsMember_zkASLlRqlm5a" style="text-align: right" title="Net"&gt;1,317,957&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Services contracts &#x2013; S&#xe3;o Paulo&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zjii24sNb7Wk" style="text-align: right" title="Cost"&gt;25,584,703&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zWOd6fKPJfS6" style="text-align: right" title="Accumulated amortization"&gt;(7,714,252&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_z98SWZUJOLTh" style="text-align: right" title="Net"&gt;17,870,451&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zBiqauHaln7l" style="text-align: right" title="Cost"&gt;22,834,803&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zGnu1wZlCuE2" style="text-align: right" title="Accumulated amortization"&gt;(6,676,032&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zG4BFWdxlZO5" style="text-align: right" title="Net"&gt;16,158,771&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Software license of use&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicensesMember_zUq0Ck195pba" style="text-align: right" title="Cost"&gt;1,249,881&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicensesMember_zEzxHf3uhvpd" style="text-align: right" title="Accumulated amortization"&gt;(654,477&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicensesMember_z3K8LfG8YSqk" style="text-align: right" title="Net"&gt;595,404&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicensesMember_zQXLSFJLboge" style="text-align: right" title="Cost"&gt;1,133,833&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicensesMember_zGdA7nEvA5Si" style="text-align: right" title="Accumulated amortization"&gt;(535,099&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicensesMember_zL8eKHHtLv2a" style="text-align: right" title="Net"&gt;598,734&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Right of use &#x2013; other assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesMember_z71MztlCuqB3" style="text-align: right" title="Cost"&gt;170,921&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesMember_zeDWB872s8Ud" style="text-align: right" title="Accumulated amortization"&gt;(95,869&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesMember_zHH3QlPxfZQg" style="text-align: right" title="Net"&gt;75,052&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesMember_zvZ7ATxUjl46" style="text-align: right" title="Cost"&gt;173,715&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesMember_zt0GvGm3Uah9" style="text-align: right" title="Accumulated amortization"&gt;(69,862&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesMember_zaM6nfOzsKd4" style="text-align: right" title="Net"&gt;103,853&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Right of use - investments&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesInvestmentsMember_z6qOcIddD7v7" style="border-bottom: Black 1pt solid; text-align: right" title="Cost"&gt;26,148&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesInvestmentsMember_zRcx0qzfgp0l" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2515"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesInvestmentsMember_zB0bTV6gPQSj" style="border-bottom: Black 1pt solid; text-align: right" title="Net"&gt;26,148&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesInvestmentsMember_zE8CRF15zd88" style="border-bottom: Black 1pt solid; text-align: right" title="Cost"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2519"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesInvestmentsMember_zQ2sDH954fg7" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated amortization"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2521"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUsesInvestmentsMember_zBr74P9ojTCk" style="border-bottom: Black 1pt solid; text-align: right" title="Net"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2523"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20221231_zKKReQOJwRs5" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost"&gt;57,924,819&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20221231_ze7xHh6TM4pa" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization"&gt;(18,603,948&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20221231_zDcZ0zGWplEj" style="border-bottom: Black 2.5pt double; text-align: right" title="Net"&gt;39,320,871&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231_zLGUxKshM0q" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost"&gt;52,850,974&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--IntangibleAssetsAccumulatedAmortization_iI_pn3n3_c20211231_zSFwgRJZ5ztf" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated amortization"&gt;(16,347,140&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IntangibleAssetsOtherThanGoodwill_iI_pn3n3_c20211231_zWVPbXhOQt3f" style="border-bottom: Black 2.5pt double; text-align: right" title="Net"&gt;36,503,834&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfFinancialPositionDetailsTableTextBlock>
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      contextRef="AsOf2022-12-31_custom_AgreementsEquityValuesMember"
      decimals="-3"
      unitRef="BRL">722730000</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
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      contextRef="AsOf2022-12-31_custom_AgreementsEquityValuesMember"
      decimals="-3"
      unitRef="BRL">-223404000</sbs:IntangibleAssetsAccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
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      decimals="-3"
      unitRef="BRL">499326000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
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      decimals="-3"
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      contextRef="AsOf2021-12-31_custom_AgreementsEquityValuesMember"
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      unitRef="BRL">-205671000</sbs:IntangibleAssetsAccumulatedAmortization>
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      decimals="-3"
      unitRef="BRL">491057000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
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      contextRef="AsOf2022-12-31_custom_AgreementsEconomicValueMember"
      decimals="-3"
      unitRef="BRL">1585271000</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
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      contextRef="AsOf2022-12-31_custom_AgreementsEconomicValueMember"
      decimals="-3"
      unitRef="BRL">-933232000</sbs:IntangibleAssetsAccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="AsOf2022-12-31_custom_AgreementsEconomicValueMember"
      decimals="-3"
      unitRef="BRL">652039000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2021-12-31_custom_AgreementsEconomicValueMember"
      decimals="-3"
      unitRef="BRL">1497968000</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
    <sbs:IntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2021-12-31_custom_AgreementsEconomicValueMember"
      decimals="-3"
      unitRef="BRL">-816527000</sbs:IntangibleAssetsAccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
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      decimals="-3"
      unitRef="BRL">681441000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2022-12-31_custom_ProgramContractsesMember"
      decimals="-3"
      unitRef="BRL">26875408000</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
    <sbs:IntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2022-12-31_custom_ProgramContractsesMember"
      decimals="-3"
      unitRef="BRL">-8537949000</sbs:IntangibleAssetsAccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="AsOf2022-12-31_custom_ProgramContractsesMember"
      decimals="-3"
      unitRef="BRL">18337459000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2021-12-31_custom_ProgramContractsesMember"
      decimals="-3"
      unitRef="BRL">24804170000</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
    <sbs:IntangibleAssetsAccumulatedAmortization
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      decimals="-3"
      unitRef="BRL">-7652149000</sbs:IntangibleAssetsAccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
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      decimals="-3"
      unitRef="BRL">17152021000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2022-12-31_custom_ProgramContractCommitmentsMember"
      decimals="-3"
      unitRef="BRL">1709757000</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
    <sbs:IntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2022-12-31_custom_ProgramContractCommitmentsMember"
      decimals="-3"
      unitRef="BRL">-444765000</sbs:IntangibleAssetsAccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
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      decimals="-3"
      unitRef="BRL">1264992000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2021-12-31_custom_ProgramContractCommitmentsMember"
      decimals="-3"
      unitRef="BRL">1709757000</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
    <sbs:IntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2021-12-31_custom_ProgramContractCommitmentsMember"
      decimals="-3"
      unitRef="BRL">-391800000</sbs:IntangibleAssetsAccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="AsOf2021-12-31_custom_ProgramContractCommitmentsMember"
      decimals="-3"
      unitRef="BRL">1317957000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2022-12-31_custom_ServiceContractsCommitmentsMember"
      decimals="-3"
      unitRef="BRL">25584703000</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
    <sbs:IntangibleAssetsAccumulatedAmortization
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      decimals="-3"
      unitRef="BRL">-7714252000</sbs:IntangibleAssetsAccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
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      decimals="-3"
      unitRef="BRL">17870451000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2021-12-31_custom_ServiceContractsCommitmentsMember"
      decimals="-3"
      unitRef="BRL">22834803000</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
    <sbs:IntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2021-12-31_custom_ServiceContractsCommitmentsMember"
      decimals="-3"
      unitRef="BRL">-6676032000</sbs:IntangibleAssetsAccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="AsOf2021-12-31_custom_ServiceContractsCommitmentsMember"
      decimals="-3"
      unitRef="BRL">16158771000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2022-12-31_custom_SoftwareLicensesMember"
      decimals="-3"
      unitRef="BRL">1249881000</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
    <sbs:IntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2022-12-31_custom_SoftwareLicensesMember"
      decimals="-3"
      unitRef="BRL">-654477000</sbs:IntangibleAssetsAccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="AsOf2022-12-31_custom_SoftwareLicensesMember"
      decimals="-3"
      unitRef="BRL">595404000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2021-12-31_custom_SoftwareLicensesMember"
      decimals="-3"
      unitRef="BRL">1133833000</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
    <sbs:IntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2021-12-31_custom_SoftwareLicensesMember"
      decimals="-3"
      unitRef="BRL">-535099000</sbs:IntangibleAssetsAccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="AsOf2021-12-31_custom_SoftwareLicensesMember"
      decimals="-3"
      unitRef="BRL">598734000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2022-12-31_custom_RightOfUsesMember"
      decimals="-3"
      unitRef="BRL">170921000</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
    <sbs:IntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2022-12-31_custom_RightOfUsesMember"
      decimals="-3"
      unitRef="BRL">-95869000</sbs:IntangibleAssetsAccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="AsOf2022-12-31_custom_RightOfUsesMember"
      decimals="-3"
      unitRef="BRL">75052000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2021-12-31_custom_RightOfUsesMember"
      decimals="-3"
      unitRef="BRL">173715000</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
    <sbs:IntangibleAssetsAccumulatedAmortization
      contextRef="AsOf2021-12-31_custom_RightOfUsesMember"
      decimals="-3"
      unitRef="BRL">-69862000</sbs:IntangibleAssetsAccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="AsOf2021-12-31_custom_RightOfUsesMember"
      decimals="-3"
      unitRef="BRL">103853000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2022-12-31_custom_RightOfUsesInvestmentsMember"
      decimals="-3"
      unitRef="BRL">26148000</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="AsOf2022-12-31_custom_RightOfUsesInvestmentsMember"
      decimals="-3"
      unitRef="BRL">26148000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">57924819000</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
    <sbs:IntangibleAssetsAccumulatedAmortization contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-18603948000</sbs:IntangibleAssetsAccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">39320871000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">52850974000</ifrs-full:IntangibleAssetsOtherThanGoodwillCarryingAmountAtCostOfRevaluedAssets>
    <sbs:IntangibleAssetsAccumulatedAmortization contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-16347140000</sbs:IntangibleAssetsAccumulatedAmortization>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">36503834000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <sbs:SumamryOfChangesInIntangibleAssetsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SumamryOfChangesInIntangibleAssetsTableTextBlock_pn3n3_zWZ5sQlILBm" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;&lt;span id="xdx_8BC_z6uH3r5kvbM9" style="display: none"&gt;The obligations assumed by the Company as of December 31, 2021 and 2020 are shown in the table below&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Addition&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfer of contract assets&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Write-offs and disposals&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Amortization&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Intangible right arising from:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 37%; text-align: justify; padding-left: 3.5pt"&gt;Concession agreements &#x2013; equity value (*)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zqgt3vxTp0cb" style="width: 5%; text-align: right" title="Intangible assets, beginning"&gt;491,057&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_z0wCO1zqhxFb" style="width: 5%; text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2541"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zKWRSV9LWwj7" style="width: 5%; text-align: right" title="Transfer of contract assets"&gt;27,166&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zfmahAnV39Cj" style="width: 5%; text-align: right" title="Transfers"&gt;(144&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zsJDd2xOEqn" style="width: 5%; text-align: right" title="Write-offs and disposals"&gt;(115&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zkGbyi3dDzs" style="width: 5%; text-align: right" title="Amortization"&gt;(18,638&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IntangibleAssetsOtherThanGoodwill_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zWAv1h1lA462" style="width: 5%; text-align: right" title="Intangible assets, ending"&gt;499,326&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Concession agreements &#x2013; economic value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_ztMe6sAfPOE5" style="text-align: right" title="Intangible assets, beginning"&gt;681,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_ztlIYnI9lu65" style="text-align: right" title="Additions"&gt;13&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;48,428&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Transfers"&gt;33,576&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;(9&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Amortization"&gt;(111,410&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zh1Orp2MMRx7" style="text-align: right" title="Intangible assets, ending"&gt;652,039&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Program contracts (*)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zC75kRZHOX96" style="text-align: right" title="Intangible assets, beginning"&gt;17,152,021&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zCH8lXJcPOFa" style="text-align: right" title="Additions"&gt;6,635&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_z9MiSlUAVf2c" style="text-align: right" title="Transfer of contract assets"&gt;2,132,675&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zA1zKTQ05Zni" style="text-align: right" title="Transfers"&gt;2,944&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zVqHrQe14rsb" style="text-align: right" title="Write-offs and disposals"&gt;(2,800&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zbNcbfwr1jsg" style="text-align: right" title="Amortization"&gt;(954,016&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_z0sIh5crpZH5" style="text-align: right" title="Intangible assets, ending"&gt;18,337,459&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Program contracts &#x2013; commitments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zwFEbycSlqJh" style="text-align: right" title="Intangible assets, beginning"&gt;1,317,957&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zQnpcDXKtgs3" style="text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2583"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zV50Z8PJdcCg" style="text-align: right" title="Transfer of contract assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2585"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zSk3gODUsDN5" style="text-align: right" title="Transfers"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2587"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zCsGMVSrO3q6" style="text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2589"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zVJwq8s11N9e" style="text-align: right" title="Amortization"&gt;(52,965&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zabtmfBS39mf" style="text-align: right" title="Intangible assets, ending"&gt;1,264,992&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Services contracts &#x2013; S&#xe3;o Paulo&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_z2kFXYKPjYvi" style="text-align: right" title="Intangible assets, beginning"&gt;16,158,771&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zkoenprOdzq" style="text-align: right" title="Additions"&gt;208&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;2,855,284&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfers"&gt;(41,133&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;(6,063&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Amortization"&gt;(1,096,616&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zGHCd0mJLj4" style="text-align: right" title="Intangible assets, ending"&gt;17,870,451&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Software license of use&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zo4hSx4ofIw4" style="text-align: right" title="Intangible assets, beginning"&gt;598,734&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zac6gIGGk62l" style="text-align: right" title="Additions"&gt;214&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;115,811&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_z1lpigcsWgB9" style="text-align: right" title="Transfers"&gt;6&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zrAVxhdjhRFa" style="text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2617"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zsbZUMNf1XMf" style="text-align: right" title="Amortization"&gt;(119,361&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zX8qbsevDbbd" style="text-align: right" title="Intangible assets, ending"&gt;595,404&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Right of use &#x2013; Other assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zoP09ccHNmRf" style="text-align: right" title="Intangible assets, beginning"&gt;103,853&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="text-align: right" title="Additions"&gt;42,182&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zLjP0zNfVMqj" style="text-align: right" title="Transfer of contract assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2627"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zWQBwbo7dbJe" style="text-align: right" title="Transfers"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2629"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;(67&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="text-align: right" title="Amortization"&gt;(70,916&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zZ8EwgMB1gic" style="text-align: right" title="Intangible assets, ending"&gt;75,052&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Right of use &#x2013; Investments&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zrqFyTGDvFU5" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, beginning"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2637"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zgY3I0b0cr2l" style="border-bottom: Black 1pt solid; text-align: right" title="Additions"&gt;26,148&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zVOAuTRDKG08" style="border-bottom: Black 1pt solid; text-align: right" title="Transfer of contract assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2641"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zO4PrDrQiRia" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2643"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zmH7uSfhEqEh" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2645"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zM4EVzkcPhle" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2647"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseInvestmentsMember_zrtDUAZMtkEf" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, ending"&gt;26,148&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20220101__20221231_ziI0I9e4XQwl" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, beginning"&gt;36,503,834&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Additions"&gt;75,400&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfer of contract assets"&gt;5,179,364&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"&gt;(4,751&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals"&gt;(9,054&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(2,423,922&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20220101__20221231_zDjoCpUrKoTe" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, ending"&gt;39,320,871&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F0B_zl6FDWc9UqPh" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(*)&lt;/td&gt;
  &lt;td id="xdx_F1C_zHde4NE6dzJc" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;As of December 31, 2022, intangible assets include leases recognized before December 31, 2018 in accordance with IAS 17 amounting to
R$ &lt;span id="xdx_905_eifrs-full--RightofuseAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_pn3n3" title="Right of use"&gt;222,572&lt;/span&gt; - R$ &lt;span id="xdx_90E_eifrs-full--RightofuseAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_pn3n3" title="Right of use"&gt;54,356&lt;/span&gt; recognized as concession agreements &#x2013; equity value and R$ &lt;span id="xdx_90B_eifrs-full--RightofuseAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_pn3n3" title="Right of use"&gt;168,216&lt;/span&gt; recognized as program contracts (R$ &lt;span id="xdx_906_eifrs-full--RightofuseAssets_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_pn3n3" title="Right of use"&gt;245,681&lt;/span&gt;
as of December 31, 2021 &#x2013; R$ &lt;span id="xdx_909_eifrs-full--RightofuseAssets_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_pn3n3" title="Right of use"&gt;65,012&lt;/span&gt; recognized as concession agreements &#x2013; equity value and R$ &lt;span id="xdx_908_eifrs-full--RightofuseAssets_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_pn3n3" title="Right of use"&gt;180,669&lt;/span&gt; recognized as program
contracts).&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Addition&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfer of contract assets&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Write-offs and disposals&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Amortization&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Intangible right arising from:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 37%; text-align: justify; padding-left: 3.5pt"&gt;Concession agreements &#x2013; equity value (*)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zRn0IfIo4ub1" style="width: 5%; text-align: right" title="Intangible assets, beginning"&gt;483,775&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zpnffuG50JKa" style="width: 5%; text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2680"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zU6kbqoG5pb" style="width: 5%; text-align: right" title="Transfer of contract assets"&gt;24,656&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zokB1n30JvKl" style="width: 5%; text-align: right" title="Transfers"&gt;467&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zKRGOLRNnaU9" style="width: 5%; text-align: right" title="Write-offs and disposals"&gt;(148&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zEuNG4yNINK1" style="width: 5%; text-align: right" title="Amortization"&gt;(17,693&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zFxh3BJT9Dpl" style="width: 5%; text-align: right" title="Intangible assets, ending"&gt;491,057&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Concession agreements &#x2013; economic value&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zVOFchJAiXzk" style="text-align: right" title="Intangible assets, beginning"&gt;734,665&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zTIwZeOtO9Xf" style="text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2694"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;52,275&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Transfers"&gt;(14&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;(242&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Amortization"&gt;(105,243&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zsD34FIdn1x8" style="text-align: right" title="Intangible assets, ending"&gt;681,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Program contracts (*)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_z582q6pnraRg" style="text-align: right" title="Intangible assets, beginning"&gt;16,360,307&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zCcya8tWr6i2" style="text-align: right" title="Additions"&gt;17,690&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zyOdsxfbox6i" style="text-align: right" title="Transfer of contract assets"&gt;1,640,733&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zGIfjU6t3T1l" style="text-align: right" title="Transfers"&gt;13,744&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_z9WkmeywKn98" style="text-align: right" title="Write-offs and disposals"&gt;(8,840&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zHuEAwIHu5Fg" style="text-align: right" title="Amortization"&gt;(871,613&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_ziowQ6190y51" style="text-align: right" title="Intangible assets, ending"&gt;17,152,021&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Program contracts &#x2013; commitments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zbBT5jHcBOtj" style="text-align: right" title="Intangible assets, beginning"&gt;1,370,923&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zGU7gXW3cdEj" style="text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2722"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2724"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfers"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2726"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2728"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Amortization"&gt;(52,966&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zaR752WNXxSf" style="text-align: right" title="Intangible assets, ending"&gt;1,317,957&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Services contracts &#x2013; S&#xe3;o Paulo&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zJpDcRghHbOf" style="text-align: right" title="Intangible assets, beginning"&gt;14,872,604&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zZotard6G6O" style="text-align: right" title="Additions"&gt;14,950&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;2,307,851&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfers"&gt;(13,827&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;(13,745&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Amortization"&gt;(1,009,062&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zUxhVtMmt5I" style="text-align: right" title="Intangible assets, ending"&gt;16,158,771&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Software license of use&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_z5Qgoyj3FyO2" style="text-align: right" title="Intangible assets, beginning"&gt;540,625&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2750"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;155,748&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Transfers"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2754"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2756"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Amortization"&gt;(97,639&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zk1WhGvK2FMa" style="text-align: right" title="Intangible assets, ending"&gt;598,734&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Right of use &#x2013; Other assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zx5T8FmJfj22" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, beginning"&gt;42,676&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zqTADHIQUJD6" style="border-bottom: Black 1pt solid; text-align: right" title="Additions"&gt;140,321&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfer of contract assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2766"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2768"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals"&gt;(4,103&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(75,041&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zTZPMfyAgyPj" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, ending"&gt;103,853&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20210101__20211231_zTGyZAdkLrce" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, beginning"&gt;34,405,575&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Additions"&gt;172,961&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfer of contract assets"&gt;4,181,263&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"&gt;370&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals"&gt;(27,078&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(2,229,257&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20210101__20211231_z9NUAwlabyY2" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, ending"&gt;36,503,834&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F06_zcnEXRcMZMGg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(*)&lt;/td&gt;
  &lt;td id="xdx_F14_zNWr7uuoYkQ7" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;As of December 31, 2021, intangible assets include leases recognized before December 31, 2018 in accordance with IAS 17 amounting to
R$ &lt;span id="xdx_90D_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_z1p3vcLYZis7" title="Right of use"&gt;245,681&lt;/span&gt; - R$ &lt;span id="xdx_90B_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_zaDhT6X7ITl7" title="Right of use"&gt;65,012&lt;/span&gt; recognized as concession agreements &#x2013; equity value and R$ &lt;span id="xdx_909_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_zhe9BynpZhSk" title="Right of use"&gt;180,669&lt;/span&gt; recognized as program contracts (R$ &lt;span id="xdx_907_eifrs-full--RightofuseAssets_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_pn3n3" title="Right of use"&gt;269,561&lt;/span&gt;
as of December 31, 2020 &#x2013; R$ &lt;span id="xdx_908_eifrs-full--RightofuseAssets_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_pn3n3" title="Right of use"&gt;76,454&lt;/span&gt; recognized as concession agreements &#x2013; equity value and R$ &lt;span id="xdx_909_eifrs-full--RightofuseAssets_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_pn3n3" title="Right of use"&gt;193,107&lt;/span&gt; recognized as program
contracts).&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 6.5pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 6pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6pt; font-weight: bold; text-align: center"&gt;December 31, 2019&lt;/td&gt;&lt;td style="font-size: 6pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6pt; font-weight: bold; text-align: center"&gt;Addition&lt;/td&gt;&lt;td style="font-size: 6pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6pt; font-weight: bold; text-align: center"&gt;Contract renewal&lt;/td&gt;&lt;td style="font-size: 6pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6pt; font-weight: bold; text-align: center"&gt;Transfer of contract assets&lt;/td&gt;&lt;td style="font-size: 6pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6pt; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-size: 6pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6pt; font-weight: bold; text-align: center"&gt;Write-offs and disposals&lt;/td&gt;&lt;td style="font-size: 6pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6pt; font-weight: bold; text-align: center"&gt;Amortization&lt;/td&gt;&lt;td style="font-size: 6pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6pt; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; text-align: justify; padding-left: 3.5pt"&gt;Intangible right arising from:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 28%; font-size: 7pt; text-align: justify; padding-left: 3.5pt"&gt;Concession agreements &#x2013; equity value (*)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--IntangibleAssetsOtherThanGoodwill1_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_fKCop_z0QPCbu53fpc" style="width: 5%; text-align: right" title="Intangible assets, beginning"&gt;1,494,853&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zK8aAq1oVgH2" style="width: 5%; text-align: right" title="Additions"&gt;1&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ContractRenewalOfConcessionsArrengements_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_ze47QePGJP4f" style="width: 5%; text-align: right" title="Contract renewal"&gt;(1,031,830&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_z1uuBPcx5sp5" style="width: 5%; text-align: right" title="Transfer of contract assets"&gt;47,154&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_ziVztrwueFZb" style="width: 5%; text-align: right" title="Transfers"&gt;1,440&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zLXkgHQ37kS" style="width: 5%; text-align: right" title="Write-offs and disposals"&gt;(858&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zqZ9ilZjlnji" style="width: 5%; text-align: right" title="Amortization"&gt;(26,985&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEquityValueMember_fKCop_zxVLN0qPOrhe" style="width: 5%; text-align: right" title="Intangible assets, ending"&gt;483,775&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; text-align: justify; padding-left: 3.5pt"&gt;Concession agreements &#x2013; economic value &lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zIbeK6Q187Y9" style="text-align: right" title="Intangible assets, beginning"&gt;712,852&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2821"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--ContractRenewalOfConcessionsArrengements_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Contract renewal"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2823"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;113,320&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Transfers"&gt;(1,403&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;(42&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_pn3n3" style="text-align: right" title="Amortization"&gt;(90,062&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--AgreementsEconomicValueMember_zVHuA4GKyDX8" style="text-align: right" title="Intangible assets, ending"&gt;734,665&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 7pt; text-align: justify; padding-left: 3.5pt"&gt;Program contracts (*)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zmHYcAdfmWUf" style="text-align: right" title="Intangible assets, beginning"&gt;13,819,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zGoArG5MMbae" style="text-align: right" title="Additions"&gt;303,472&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ContractRenewalOfConcessionsArrengements_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zdvbHEqoJdk7" style="text-align: right" title="Contract renewal"&gt;1,031,830&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zVmhvjObjRO8" style="text-align: right" title="Transfer of contract assets"&gt;2,075,268&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zNA6NeTNEfx2" style="text-align: right" title="Transfers"&gt;(51,570&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zqUwTeF9yete" style="text-align: right" title="Write-offs and disposals"&gt;(5,423&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zGZ7RDMMLhXk" style="text-align: right" title="Amortization"&gt;(812,970&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsMember_fKCop_zKexm6dCln37" style="text-align: right" title="Intangible assets, ending"&gt;16,360,307&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; text-align: justify; padding-left: 3.5pt"&gt;Program contracts &#x2013; commitments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zYxv89MMAcM1" style="text-align: right" title="Intangible assets, beginning"&gt;1,364,875&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Additions"&gt;58,323&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--ContractRenewalOfConcessionsArrengements_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Contract renewal"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2855"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2857"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfers"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2859"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2861"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_pn3n3" style="text-align: right" title="Amortization"&gt;(52,275&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ProgramContractsCommitmentsMember_zDEhRcpbyaw6" style="text-align: right" title="Intangible assets, ending"&gt;1,370,923&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 7pt; text-align: justify; padding-left: 3.5pt"&gt;Services contracts &#x2013; S&#xe3;o Paulo&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zKGfeZA5f7I8" style="text-align: right" title="Intangible assets, beginning"&gt;14,390,763&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zZbE90FDjMah" style="text-align: right" title="Additions"&gt;20,940&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--ContractRenewalOfConcessionsArrengements_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Contract renewal"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2871"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;1,382,656&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Transfers"&gt;(23,645&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;(9,990&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_pn3n3" style="text-align: right" title="Amortization"&gt;(888,120&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--ServiceContractsCommitmentsMember_zxPd5zgTb5x4" style="text-align: right" title="Intangible assets, ending"&gt;14,872,604&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; text-align: justify; padding-left: 3.5pt"&gt;Software license of use&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zJUGIRdSgZ66" style="text-align: right" title="Intangible assets, beginning"&gt;471,706&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2885"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--ContractRenewalOfConcessionsArrengements_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Contract renewal"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2887"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Transfer of contract assets"&gt;70,016&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Transfers"&gt;78,169&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2893"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_pn3n3" style="text-align: right" title="Amortization"&gt;(79,266&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--SoftwareLicenseMember_zTZ2WFAA1o9j" style="text-align: right" title="Intangible assets, ending"&gt;540,625&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 7pt; text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Right of use &#x2013; Other assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zYgiF5B9coP9" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, beginning"&gt;70,698&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Additions"&gt;28,549&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ContractRenewalOfConcessionsArrengements_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Contract renewal"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2903"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfer of contract assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2905"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2907"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2909"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(56,571&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfIntangibleAssetsOtherThanGoodwillAxis__custom--RightOfUseOtherAssetsMember_zFOLMZXp1b6l" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, ending"&gt;42,676&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--IntangibleAssetsOtherThanGoodwill_iS_pn3n3_c20200101__20201231_zn9O0fRBjqie" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, beginning"&gt;32,325,447&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Additions"&gt;411,285&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--ContractRenewalOfConcessionsArrengements_pn3n3_c20200101__20201231_zkamiHA97fZ" style="border-bottom: Black 1pt solid; text-align: right" title="Contract renewal"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl2919"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--IncreaseDecreaseThroughTransfersOfContractAssets_pn3n3_c20200101__20201231_zsSNRTBXOpz4" style="border-bottom: Black 1pt solid; text-align: right" title="Transfer of contract assets"&gt;3,688,414&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231_zmstEnlpdNF" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"&gt;2,991&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--DisposalsIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231_zuIqfC0eUmNh" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals"&gt;(16,313&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--AmortisationIntangibleAssetsOtherThanGoodwill_pn3n3_c20200101__20201231_zLBYSujyyyA5" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(2,006,249&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--IntangibleAssetsOtherThanGoodwill1_iE_pn3n3_c20200101__20201231_zAsaBlQBbkBb" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets, ending"&gt;34,405,575&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F0C_zvwHYRiMCo2d" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(*)&lt;/td&gt;
  &lt;td id="xdx_F19_zmd8SrzK3Z9c" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;As of December 31, 2020, intangible assets include leases recognized before December 31, 2018 in accordance with IAS 17 amounting to
R$ &lt;span id="xdx_90F_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_zZdNUlkHRbV4" title="Right of use"&gt;269,561&lt;/span&gt; - R$ &lt;span id="xdx_903_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_zBvq2qahKJ06" title="Right of use"&gt;76,454&lt;/span&gt; recognized as concession agreements &#x2013; equity value and R$ &lt;span id="xdx_906_eifrs-full--RightofuseAssets_iI_pn3n3_c20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_zFiTYpXG9Lx3" title="Right of use"&gt;193,107&lt;/span&gt; recognized as program contracts (R$ &lt;span id="xdx_901_eifrs-full--RightofuseAssets_iI_pn3n3_c20191231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_z96yf25Vxaud" title="Right of use"&gt;292,824&lt;/span&gt;
as of December 31, 2019 &#x2013; R$ &lt;span id="xdx_90F_eifrs-full--RightofuseAssets_iI_pn3n3_c20191231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ConcessionAgreementsMember_zJxL8ZHuhgm2" title="Right of use"&gt;87,266&lt;/span&gt; recognized as concession agreements &#x2013; equity value and R$ &lt;span id="xdx_90B_eifrs-full--RightofuseAssets_iI_pn3n3_c20191231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--ProgramContractsMember_zvCzdD9B2Ii2" title="Right of use"&gt;205,558&lt;/span&gt; recognized as program
contracts).&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


</sbs:SumamryOfChangesInIntangibleAssetsTableTextBlock>
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      id="Fact002543"
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      contextRef="From2022-01-012022-12-31_custom_AgreementsEquityValueMember"
      decimals="-3"
      id="Fact002545"
      unitRef="BRL">-144000</ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill>
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      contextRef="From2022-01-012022-12-31_custom_AgreementsEquityValueMember"
      decimals="-3"
      id="Fact002547"
      unitRef="BRL">-115000</ifrs-full:DisposalsIntangibleAssetsOtherThanGoodwill>
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      id="Fact002549"
      unitRef="BRL">-18638000</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
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      contextRef="AsOf2022-12-31_custom_AgreementsEquityValueMember"
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      id="Fact002551"
      unitRef="BRL">499326000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
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      decimals="-3"
      unitRef="BRL">681441000</sbs:IntangibleAssetsOtherThanGoodwill1>
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      contextRef="From2022-01-012022-12-31_custom_AgreementsEconomicValueMember"
      decimals="-3"
      unitRef="BRL">13000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
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      decimals="-3"
      unitRef="BRL">48428000</sbs:IncreaseDecreaseThroughTransfersOfContractAssets>
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      contextRef="From2022-01-012022-12-31_custom_AgreementsEconomicValueMember"
      decimals="-3"
      unitRef="BRL">33576000</ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:DisposalsIntangibleAssetsOtherThanGoodwill
      contextRef="From2022-01-012022-12-31_custom_AgreementsEconomicValueMember"
      decimals="-3"
      unitRef="BRL">-9000</ifrs-full:DisposalsIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill
      contextRef="From2022-01-012022-12-31_custom_AgreementsEconomicValueMember"
      decimals="-3"
      unitRef="BRL">-111410000</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <sbs:IntangibleAssetsOtherThanGoodwill1
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      decimals="-3"
      unitRef="BRL">652039000</sbs:IntangibleAssetsOtherThanGoodwill1>
    <sbs:IntangibleAssetsOtherThanGoodwill1
      contextRef="AsOf2021-12-31_custom_ProgramContractsMember"
      decimals="-3"
      id="Fact002567"
      unitRef="BRL">17152021000</sbs:IntangibleAssetsOtherThanGoodwill1>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
      contextRef="From2022-01-012022-12-31_custom_ProgramContractsMember"
      decimals="-3"
      id="Fact002569"
      unitRef="BRL">6635000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
    <sbs:IncreaseDecreaseThroughTransfersOfContractAssets
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      decimals="-3"
      id="Fact002571"
      unitRef="BRL">2132675000</sbs:IncreaseDecreaseThroughTransfersOfContractAssets>
    <ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill
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      decimals="-3"
      id="Fact002573"
      unitRef="BRL">2944000</ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:DisposalsIntangibleAssetsOtherThanGoodwill
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      decimals="-3"
      id="Fact002575"
      unitRef="BRL">-2800000</ifrs-full:DisposalsIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill
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      decimals="-3"
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      unitRef="BRL">-954016000</ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill>
    <sbs:IntangibleAssetsOtherThanGoodwill1
      contextRef="AsOf2022-12-31_custom_ProgramContractsMember"
      decimals="-3"
      id="Fact002579"
      unitRef="BRL">18337459000</sbs:IntangibleAssetsOtherThanGoodwill1>
    <sbs:IntangibleAssetsOtherThanGoodwill1
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      decimals="-3"
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      decimals="-3"
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      decimals="-3"
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    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill
      contextRef="From2020-01-012020-12-31_custom_ProgramContractsCommitmentsMember"
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      contextRef="From2020-01-012020-12-31_custom_ServiceContractsCommitmentsMember"
      decimals="-3"
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      decimals="-3"
      unitRef="BRL">1382656000</sbs:IncreaseDecreaseThroughTransfersOfContractAssets>
    <ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill
      contextRef="From2020-01-012020-12-31_custom_ServiceContractsCommitmentsMember"
      decimals="-3"
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    <ifrs-full:DisposalsIntangibleAssetsOtherThanGoodwill
      contextRef="From2020-01-012020-12-31_custom_ServiceContractsCommitmentsMember"
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    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill
      contextRef="From2020-01-012020-12-31_custom_ServiceContractsCommitmentsMember"
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    <sbs:IntangibleAssetsOtherThanGoodwill1
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      decimals="-3"
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    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="AsOf2019-12-31_custom_SoftwareLicenseMember"
      decimals="-3"
      unitRef="BRL">471706000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <sbs:IncreaseDecreaseThroughTransfersOfContractAssets
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      decimals="-3"
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    <ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill
      contextRef="From2020-01-012020-12-31_custom_SoftwareLicenseMember"
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      unitRef="BRL">78169000</ifrs-full:IncreaseDecreaseThroughTransfersIntangibleAssetsOtherThanGoodwill>
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      contextRef="From2020-01-012020-12-31_custom_SoftwareLicenseMember"
      decimals="-3"
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      unitRef="BRL">28549000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill>
    <ifrs-full:AmortisationIntangibleAssetsOtherThanGoodwill
      contextRef="From2020-01-012020-12-31_custom_RightOfUseOtherAssetsMember"
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    <ifrs-full:RightofuseAssets
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      decimals="-3"
      unitRef="BRL">269561000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
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      unitRef="BRL">76454000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
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    <ifrs-full:RightofuseAssets
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    <ifrs-full:RightofuseAssets
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    <sbs:NumberOfMunicipalitie
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    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Intangible assets"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Intangible assets"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify"&gt;Alto Tiet&#xea;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DisposalsIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_zl0xUSkh1M1e" style="width: 12%; text-align: right" title="Intangible assets"&gt;251,545&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DisposalsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_zpmHGeGqsmI" style="width: 12%; text-align: right" title="Intangible assets"&gt;269,062&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;S&#xe3;o Louren&#xe7;o&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
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    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DisposalsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_zeWt1bsUyPAh" style="border-bottom: Black 1pt solid; text-align: right" title="Intangible assets"&gt;2,895,798&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DisposalsIntangibleAssetsAndGoodwill_pn3n3_c20220101__20221231_zJC2Mopb1C4b" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets"&gt;2,977,445&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DisposalsIntangibleAssetsAndGoodwill_pn3n3_c20210101__20211231_za5wsWsEMXR5" style="border-bottom: Black 2.5pt double; text-align: right" title="Intangible assets"&gt;3,164,860&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Current liabilities&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Noncurrent liabilities&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Total liabilities&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Current liabilities&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Noncurrent liabilities&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Total liabilities&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: left; padding-left: 5.4pt"&gt;Alto Tiet&#xea;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PublicPrivatePartnershipCurrent_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_pn3n3" style="width: 6%; text-align: right" title="Current liabilities"&gt;91,782&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PublicPrivatePartnershipNoncurrent_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_pn3n3" style="width: 6%; text-align: right" title="Noncurrent liabilities"&gt;36,645&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--PublicPrivatePartnershipLiabilities_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_pn3n3" style="width: 6%; text-align: right" title="Total liabilities"&gt;128,427&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--PublicPrivatePartnershipCurrent_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_zap8I1GXJgki" style="width: 6%; text-align: right" title="Current liabilities"&gt;69,442&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PublicPrivatePartnershipNoncurrent_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_zSWDuYfsJM6b" style="width: 6%; text-align: right" title="Noncurrent liabilities"&gt;102,873&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--PublicPrivatePartnershipLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--AltoTieteMember_zxE7VNRtWJ1c" style="width: 6%; text-align: right" title="Total liabilities"&gt;172,315&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;S&#xe3;o Louren&#xe7;o&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--PublicPrivatePartnershipCurrent_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current liabilities"&gt;130,631&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--PublicPrivatePartnershipNoncurrent_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent liabilities"&gt;2,700,123&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--PublicPrivatePartnershipLiabilities_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total liabilities"&gt;2,830,754&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--PublicPrivatePartnershipCurrent_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_zY1raP79Rqdb" style="border-bottom: Black 1pt solid; text-align: right" title="Current liabilities"&gt;73,315&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--PublicPrivatePartnershipNoncurrent_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_zDUY2OrDrbL2" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent liabilities"&gt;2,814,555&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PublicPrivatePartnershipLiabilities_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SaoLourencoMember_zr4NWKewKmKl" style="border-bottom: Black 1pt solid; text-align: right" title="Total liabilities"&gt;2,887,870&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PublicPrivatePartnershipCurrent_c20221231_pn3n3" style="text-align: right" title="Current liabilities"&gt;222,413&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--PublicPrivatePartnershipNoncurrent_c20221231_pn3n3" style="text-align: right" title="Noncurrent liabilities"&gt;2,736,768&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--PublicPrivatePartnershipLiabilities_c20221231_pn3n3" style="text-align: right" title="Total liabilities"&gt;2,959,181&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--PublicPrivatePartnershipCurrent_iI_pn3n3_c20211231_zvJpJYFjZ6Zf" style="text-align: right" title="Current liabilities"&gt;142,757&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--PublicPrivatePartnershipNoncurrent_iI_pn3n3_c20211231_zpld1zZUu2hg" style="text-align: right" title="Noncurrent liabilities"&gt;2,917,428&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--PublicPrivatePartnershipLiabilities_iI_pn3n3_c20211231_zWvQpNOy0m4" style="text-align: right" title="Total liabilities"&gt;3,060,185&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfLiabilitiesAssumedTableTextBlock>
    <sbs:PublicPrivatePartnershipCurrent
      contextRef="AsOf2022-12-31_custom_AltoTieteMember"
      decimals="-3"
      unitRef="BRL">91782000</sbs:PublicPrivatePartnershipCurrent>
    <sbs:PublicPrivatePartnershipNoncurrent
      contextRef="AsOf2022-12-31_custom_AltoTieteMember"
      decimals="-3"
      unitRef="BRL">36645000</sbs:PublicPrivatePartnershipNoncurrent>
    <sbs:PublicPrivatePartnershipLiabilities
      contextRef="AsOf2022-12-31_custom_AltoTieteMember"
      decimals="-3"
      unitRef="BRL">128427000</sbs:PublicPrivatePartnershipLiabilities>
    <sbs:PublicPrivatePartnershipCurrent
      contextRef="AsOf2021-12-31_custom_AltoTieteMember"
      decimals="-3"
      unitRef="BRL">69442000</sbs:PublicPrivatePartnershipCurrent>
    <sbs:PublicPrivatePartnershipNoncurrent
      contextRef="AsOf2021-12-31_custom_AltoTieteMember"
      decimals="-3"
      unitRef="BRL">102873000</sbs:PublicPrivatePartnershipNoncurrent>
    <sbs:PublicPrivatePartnershipLiabilities
      contextRef="AsOf2021-12-31_custom_AltoTieteMember"
      decimals="-3"
      unitRef="BRL">172315000</sbs:PublicPrivatePartnershipLiabilities>
    <sbs:PublicPrivatePartnershipCurrent
      contextRef="AsOf2022-12-31_custom_SaoLourencoMember"
      decimals="-3"
      unitRef="BRL">130631000</sbs:PublicPrivatePartnershipCurrent>
    <sbs:PublicPrivatePartnershipNoncurrent
      contextRef="AsOf2022-12-31_custom_SaoLourencoMember"
      decimals="-3"
      unitRef="BRL">2700123000</sbs:PublicPrivatePartnershipNoncurrent>
    <sbs:PublicPrivatePartnershipLiabilities
      contextRef="AsOf2022-12-31_custom_SaoLourencoMember"
      decimals="-3"
      unitRef="BRL">2830754000</sbs:PublicPrivatePartnershipLiabilities>
    <sbs:PublicPrivatePartnershipCurrent
      contextRef="AsOf2021-12-31_custom_SaoLourencoMember"
      decimals="-3"
      unitRef="BRL">73315000</sbs:PublicPrivatePartnershipCurrent>
    <sbs:PublicPrivatePartnershipNoncurrent
      contextRef="AsOf2021-12-31_custom_SaoLourencoMember"
      decimals="-3"
      unitRef="BRL">2814555000</sbs:PublicPrivatePartnershipNoncurrent>
    <sbs:PublicPrivatePartnershipLiabilities
      contextRef="AsOf2021-12-31_custom_SaoLourencoMember"
      decimals="-3"
      unitRef="BRL">2887870000</sbs:PublicPrivatePartnershipLiabilities>
    <sbs:PublicPrivatePartnershipCurrent contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">222413000</sbs:PublicPrivatePartnershipCurrent>
    <sbs:PublicPrivatePartnershipNoncurrent contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">2736768000</sbs:PublicPrivatePartnershipNoncurrent>
    <sbs:PublicPrivatePartnershipLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">2959181000</sbs:PublicPrivatePartnershipLiabilities>
    <sbs:PublicPrivatePartnershipCurrent contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">142757000</sbs:PublicPrivatePartnershipCurrent>
    <sbs:PublicPrivatePartnershipNoncurrent contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2917428000</sbs:PublicPrivatePartnershipNoncurrent>
    <sbs:PublicPrivatePartnershipLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">3060185000</sbs:PublicPrivatePartnershipLiabilities>
    <sbs:AmortizationAverageRate
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="Pure">0.052</sbs:AmortizationAverageRate>
    <sbs:AmortizationAverageRate
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="Pure">0.049</sbs:AmortizationAverageRate>
    <sbs:AmortizationAverageRate
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Pure">0.047</sbs:AmortizationAverageRate>
    <sbs:SummaryOfRightOfUseTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfRightOfUseTableTextBlock_pn3n3_zovXMBogCh88" style="font: 10pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 3.5pt"&gt;&lt;span id="xdx_8BD_zDJiGPqP3x6g" style="display: none"&gt;Right of use&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify"&gt;Nature&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify; padding-left: 3.5pt"&gt;Leases - Contract Assets&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--RightofuseAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToContractAssetMember_pn3n3" style="width: 12%; text-align: right" title="Right of use"&gt;276,893&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToContractAssetMember_z29E1OivFa4f" style="width: 12%; text-align: right" title="Right of use"&gt;276,893&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Leases - Concession Agreements and Program Contracts&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 14.2pt"&gt;Cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--RightofuseAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember__ifrs-full--FairValueAsDeemedCostAxis__custom--CostsMember_pn3n3" style="text-align: right" title="Right of use"&gt;405,431&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember__ifrs-full--FairValueAsDeemedCostAxis__custom--CostsMember_zw9DUIfBnPS7" style="text-align: right" title="Right of use"&gt;405,446&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;&#160;&#160;&#160;&#160;&#160;&#160;Accumulated amortization&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--RightofuseAssets_iNI_pn3n3_di_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember__ifrs-full--FairValueAsDeemedCostAxis__custom--AccumulatedAmortizationsMember_z1ZUhPlcqM43" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use"&gt;(182,859&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--RightofuseAssets_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember__ifrs-full--FairValueAsDeemedCostAxis__custom--AccumulatedAmortizationsMember_zipSrTBZiuj2" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use"&gt;(159,765&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;(=) Net&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--RightofuseAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_pn3n3" style="text-align: right" title="Right of use"&gt;222,572&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--LeasesRelatedToConcessionAgreementsAndProgramContractMember_zrYzaRARbRKh" style="text-align: right" title="Right of use"&gt;245,681&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Other assets (*)&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 14.2pt"&gt;Vehicles&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_fKCop_zDU42ruaJf48" style="text-align: right" title="Right of use"&gt;153,384&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--VehiclesMember_fKCop_zOB9EaOUO4f7" style="text-align: right" title="Right of use"&gt;142,003&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 14.2pt"&gt;Properties&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_fKCop_zk9KqxWk3MT9" style="text-align: right" title="Right of use"&gt;11,711&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--PropertiesMember_fKCop_zLeYr8SQwiHl" style="text-align: right" title="Right of use"&gt;6,570&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 14.2pt"&gt;Equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_fKCop_zcdbcP4TYate" style="text-align: right" title="Right of use"&gt;5,826&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_fKCop_zQe6C5V2Fy1l" style="text-align: right" title="Right of use"&gt;9,841&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 14.2pt"&gt;Other assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--RightofuseAssets_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherAssetsMember_fKCop_z95WfQ4z4Pg5" style="text-align: right" title="Right of use"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3064"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherAssetsMember_fKCop_zAJLYDs6MEU9" style="text-align: right" title="Right of use"&gt;15,301&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 14.2pt"&gt;Accumulated amortization&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--RightofuseAssets_iNI_pn3n3_di_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AccumulatedAmortizationMember_fKCop_z0nmNwUt7GA2" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use"&gt;(95,869&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--RightofuseAssets_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--AccumulatedAmortizationMember_fKCop_zZQmAM7X6Kue" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use"&gt;(69,862&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;(=) Net&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--RightofuseAssetsNet_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use"&gt;75,052&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--RightofuseAssetsNet_iI_pn3n3_c20211231_z0z2SK17SyHj" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use"&gt;103,853&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 0.5pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 0.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 0.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 0.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 0.5pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 0.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 0.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 0.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Right of use&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--RightofuseAssets_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use"&gt;574,517&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--RightofuseAssets_iI_pn3n3_c20211231_zaBQFxVaQWsh" style="border-bottom: Black 1pt solid; text-align: right" title="Right of use"&gt;626,427&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F03_zcCEbOfuZOYi" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(*)&lt;/td&gt;
  &lt;td id="xdx_F16_ztHUNa3IEsmc" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;From January to December 2022, costs and accumulated amortization totaling R$ &lt;span id="xdx_90E_ecustom--RightsOfUseWereWrittenOff_c20220101__20221231_pn3n3" title="Rights of use were written off"&gt;44,976&lt;/span&gt;, referring to expired rights of use, were written
off (from January to December 2021 &#x2013; R$ &lt;span id="xdx_906_ecustom--RightsOfUseWereWrittenOff_pn3n3_c20210101__20211231_z5OEUkpyr706" title="Rights of use were written off"&gt;108,406&lt;/span&gt;).&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


</sbs:SummaryOfRightOfUseTableTextBlock>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_custom_LeasesRelatedToContractAssetMember"
      decimals="-3"
      unitRef="BRL">276893000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_custom_LeasesRelatedToContractAssetMember"
      decimals="-3"
      unitRef="BRL">276893000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_custom_LeasesRelatedToConcessionAgreementsAndProgramContractMember_custom_CostsMember"
      decimals="-3"
      unitRef="BRL">405431000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_custom_LeasesRelatedToConcessionAgreementsAndProgramContractMember_custom_CostsMember"
      decimals="-3"
      unitRef="BRL">405446000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_custom_LeasesRelatedToConcessionAgreementsAndProgramContractMember_custom_AccumulatedAmortizationsMember"
      decimals="-3"
      unitRef="BRL">182859000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_custom_LeasesRelatedToConcessionAgreementsAndProgramContractMember_custom_AccumulatedAmortizationsMember"
      decimals="-3"
      unitRef="BRL">159765000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_custom_LeasesRelatedToConcessionAgreementsAndProgramContractMember"
      decimals="-3"
      unitRef="BRL">222572000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_custom_LeasesRelatedToConcessionAgreementsAndProgramContractMember"
      decimals="-3"
      unitRef="BRL">245681000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_ifrs-full_VehiclesMember"
      decimals="-3"
      id="Fact003052"
      unitRef="BRL">153384000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_ifrs-full_VehiclesMember"
      decimals="-3"
      id="Fact003054"
      unitRef="BRL">142003000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_custom_PropertiesMember"
      decimals="-3"
      id="Fact003056"
      unitRef="BRL">11711000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_custom_PropertiesMember"
      decimals="-3"
      id="Fact003058"
      unitRef="BRL">6570000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_ifrs-full_OfficeEquipmentMember"
      decimals="-3"
      id="Fact003060"
      unitRef="BRL">5826000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_ifrs-full_OfficeEquipmentMember"
      decimals="-3"
      id="Fact003062"
      unitRef="BRL">9841000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_ifrs-full_OtherAssetsMember"
      decimals="-3"
      id="Fact003066"
      unitRef="BRL">15301000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2022-12-31_custom_AccumulatedAmortizationMember"
      decimals="-3"
      id="Fact003068"
      unitRef="BRL">95869000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets
      contextRef="AsOf2021-12-31_custom_AccumulatedAmortizationMember"
      decimals="-3"
      id="Fact003070"
      unitRef="BRL">69862000</ifrs-full:RightofuseAssets>
    <sbs:RightofuseAssetsNet contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">75052000</sbs:RightofuseAssetsNet>
    <sbs:RightofuseAssetsNet contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">103853000</sbs:RightofuseAssetsNet>
    <ifrs-full:RightofuseAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">574517000</ifrs-full:RightofuseAssets>
    <ifrs-full:RightofuseAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">626427000</ifrs-full:RightofuseAssets>
    <sbs:RightsOfUseWereWrittenOff
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">44976000</sbs:RightsOfUseWereWrittenOff>
    <sbs:RightsOfUseWereWrittenOff
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">108406000</sbs:RightsOfUseWereWrittenOff>
    <sbs:SummaryOfIncomeStatementImpactTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfIncomeStatementImpactTableTextBlock_pn3n3_z3E3xxsIscGl" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Intangible assets (Details 5)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8B5_zZPuVSHMZ0Bf" style="display: none"&gt;The table below shows the impact in the income statements&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_494_20220101__20221231_zEmfeepr9aVf" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_497_20210101__20211231_z7aBX45Jpdu7" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49D_20200101__20201231_z6JylsLdPwK2" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="13" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Impact in the income statement&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--DepreciationRightofuseAssets_iN_di_zdQ8hKeI4sPk" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: left; padding-left: 3.5pt"&gt;Right-of-use amortization&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(105,551&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(75,041&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(79,834&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eifrs-full--InterestExpenseOnLeaseLiabilities_iN_di_zXvv9MGL1ZU3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Financial result &#x2013; interest expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(72,050&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(68,730&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(62,956&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed_iN_di_zeTrL1OO8BFg" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Short-term and low-value lease expenses&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(25,365&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(22,467&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(13,845&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--EffectOfNewAccountingStandardOnProfitLoss_zJWxZzymCeic" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;Decrease of the income of the year&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(202,966&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(166,238&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(156,635&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfIncomeStatementImpactTableTextBlock>
    <ifrs-full:DepreciationRightofuseAssets
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">105551000</ifrs-full:DepreciationRightofuseAssets>
    <ifrs-full:DepreciationRightofuseAssets
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">75041000</ifrs-full:DepreciationRightofuseAssets>
    <ifrs-full:DepreciationRightofuseAssets
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">79834000</ifrs-full:DepreciationRightofuseAssets>
    <ifrs-full:InterestExpenseOnLeaseLiabilities
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">72050000</ifrs-full:InterestExpenseOnLeaseLiabilities>
    <ifrs-full:InterestExpenseOnLeaseLiabilities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">68730000</ifrs-full:InterestExpenseOnLeaseLiabilities>
    <ifrs-full:InterestExpenseOnLeaseLiabilities
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">62956000</ifrs-full:InterestExpenseOnLeaseLiabilities>
    <ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">25365000</ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed>
    <ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">22467000</ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed>
    <ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">13845000</ifrs-full:ExpenseRelatingToShorttermLeasesForWhichRecognitionExemptionHasBeenUsed>
    <sbs:EffectOfNewAccountingStandardOnProfitLoss
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-202966000</sbs:EffectOfNewAccountingStandardOnProfitLoss>
    <sbs:EffectOfNewAccountingStandardOnProfitLoss
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-166238000</sbs:EffectOfNewAccountingStandardOnProfitLoss>
    <sbs:EffectOfNewAccountingStandardOnProfitLoss
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-156635000</sbs:EffectOfNewAccountingStandardOnProfitLoss>
    <ifrs-full:ContractAssets
      contextRef="AsOf2022-12-31_custom_PerformanceAgreementsMember"
      decimals="-3"
      unitRef="BRL">138550000</ifrs-full:ContractAssets>
    <ifrs-full:ContractAssets
      contextRef="AsOf2021-12-31_custom_PerformanceAgreementsMember"
      decimals="-3"
      unitRef="BRL">737657000</ifrs-full:ContractAssets>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="AsOf2022-12-31_custom_PerformanceAgreementsMember"
      decimals="-3"
      unitRef="BRL">2126106000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:IntangibleAssetsOtherThanGoodwill
      contextRef="AsOf2021-12-31_custom_PerformanceAgreementsMember"
      decimals="-3"
      unitRef="BRL">871488000</ifrs-full:IntangibleAssetsOtherThanGoodwill>
    <ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_804_eifrs-full--DisclosureOfPropertyPlantAndEquipmentExplanatory_zA1dCaJ2wske" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;16&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_829_zGwlXjxvvAuf"&gt;Property, plant and equipment &lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(a)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Statement
of financial position details&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfPropertyPlantAndEquipmentTableTextBlock_pn3n3_zIQXa36nxKm9" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Property, plant and equipment (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7.5pt; text-align: center"&gt;&lt;span id="xdx_8B6_zVfiy5fTZ9pb" style="display: none"&gt;Schedule of statement of financial position details&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="15" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="15" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;Cost&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;Accumulated depreciation&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;Net&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;Annual Depreciation average rate&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: right"&gt;Cost&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: right"&gt;Accumulated depreciation&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: right"&gt;Net&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;Annual Depreciation average rate&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 28%; font-size: 7.5pt; text-align: justify"&gt;Land&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="width: 5%; text-align: right" title="Cost"&gt;94,228&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zvExaYXdGKg1" style="width: 5%; text-align: right" title="Accumulated depreciation"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3118"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="width: 5%; text-align: right" title="Net"&gt;94,228&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%; font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pip0_dp0_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zsjWobpt1lHg" title="Depreciation average rate"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zNvc02fWE4R1" style="width: 5%; text-align: right" title="Cost"&gt;94,213&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z5gs42Zf4e7a" style="width: 5%; text-align: right" title="Accumulated depreciation"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3126"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zlIlnyucdY4h" style="width: 5%; text-align: right" title="Net"&gt;94,213&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%; font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_907_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp0_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_ztczEIMIuGM7" title="Depreciation average rate"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7.5pt; text-align: justify"&gt;Buildings&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="text-align: right" title="Cost"&gt;90,311&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zk8y4M1wxjyj" style="text-align: right" title="Accumulated depreciation"&gt;(42,343&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="text-align: right" title="Net"&gt;47,968&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_903_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zJzmwsGFMG8" title="Depreciation average rate"&gt;2.1&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zKhB6vDNP8Me" style="text-align: right" title="Cost"&gt;86,703&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zPlwJbMqkSl5" style="text-align: right" title="Accumulated depreciation"&gt;(41,205&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zb64Yiq3e0L" style="text-align: right" title="Net"&gt;45,498&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_901_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z7xzMlDiIUM6" title="Depreciation average rate"&gt;2.1&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 7.5pt; text-align: justify"&gt;Equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_pn3n3" style="text-align: right" title="Cost"&gt;412,828&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zyjW6OsEfMQ1" style="text-align: right" title="Accumulated depreciation"&gt;(291,963&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_pn3n3" style="text-align: right" title="Net"&gt;120,865&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_908_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z9KevFGiJ3Qi" title="Depreciation average rate"&gt;15.3&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zjA5vrEHKP5f" style="text-align: right" title="Cost"&gt;397,782&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z2hstSBUFeYk" style="text-align: right" title="Accumulated depreciation"&gt;(282,628&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zQtBMRtQhEmc" style="text-align: right" title="Net"&gt;115,154&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_90D_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zUzRATUtHey9" title="Depreciation average rate"&gt;15.1&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7.5pt; text-align: justify"&gt;Transportation equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_pn3n3" style="text-align: right" title="Cost"&gt;12,578&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zGzM4grWjDqd" style="text-align: right" title="Accumulated depreciation"&gt;(10,083&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_pn3n3" style="text-align: right" title="Net"&gt;2,495&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zBse4SKX0mIl" title="Depreciation average rate"&gt;9.9&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_z8O3Mzb7O4Bf" style="text-align: right" title="Cost"&gt;10,434&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zeufiIhEBLBa" style="text-align: right" title="Accumulated depreciation"&gt;(7,962&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zRNOtVZHqi05" style="text-align: right" title="Net"&gt;2,472&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zqMsHb0VKeJ6" title="Depreciation average rate"&gt;9.9&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 7.5pt; text-align: justify"&gt;Furniture and fixtures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="text-align: right" title="Cost"&gt;38,528&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zEWQh6JI0I1g" style="text-align: right" title="Accumulated depreciation"&gt;(15,032&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="text-align: right" title="Net"&gt;23,496&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zAmP8bmd6RR3" title="Depreciation average rate"&gt;6.7&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zyu4D0eV4wgh" style="text-align: right" title="Cost"&gt;36,561&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zGzOTdoIGfE" style="text-align: right" title="Accumulated depreciation"&gt;(14,482&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zw5KJfusgzUl" style="text-align: right" title="Net"&gt;22,079&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_908_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zMH75OsZx1H7" title="Depreciation average rate"&gt;6.7&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7.5pt; text-align: justify; padding-bottom: 1pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Cost"&gt;50,189&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zzW8lHYAByS9" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation"&gt;(302&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Net"&gt;49,887&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zxrwOolgvOH2" title="Depreciation average rate"&gt;5.0&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zEkNNRPgG9Qg" style="border-bottom: Black 1pt solid; text-align: right" title="Cost"&gt;11,982&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_znTbem8McJaj" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation"&gt;(241&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zWNojCbjyNKd" style="border-bottom: Black 1pt solid; text-align: right" title="Net"&gt;11,741&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zIQS44xPnhQ9" title="Depreciation average rate"&gt;5.0&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 7.5pt; text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost"&gt;698,662&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20221231_zTFNXVj3bvEe" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated depreciation"&gt;(359,723&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Net"&gt;338,939&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_903_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20220101__20221231_z8LLqVDM6Dg3" title="Depreciation average rate"&gt;11.2&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231_zxO8Ig0p0aq2" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost"&gt;637,675&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20211231_zvQkm9KGfG23" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated depreciation"&gt;(346,518&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231_zCPCfh9x0ebl" style="border-bottom: Black 2.5pt double; text-align: right" title="Net"&gt;291,157&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_907_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20210101__20211231_zzGBlry2S5g6" title="Depreciation average rate"&gt;11.1&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AD_zuInKHBt1lO7" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Changes&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;







&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock_pn3n3_zd39p8oApOAl" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Property, plant and equipment (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B0_zX7FhV6tuAx6" style="display: none"&gt;Schedule of changes in property, plant, and equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Additions&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Write-offs and disposals&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Depreciation&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;December 31,2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: justify"&gt;Land&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z4SZTFM5KFni" style="width: 6%; text-align: right" title="Property, plant, and equipment, beginning"&gt;94,213&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z1iRHtAyRCE4" style="width: 6%; text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3233"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zr6wAUOFswR1" style="width: 6%; text-align: right" title="Transfers"&gt;15&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zavj7gDwAgye" style="width: 6%; text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3237"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zr99weEbHR99" style="width: 6%; text-align: right" title="Depreciation"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3239"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z13Hq6Wmmvx3" style="width: 6%; text-align: right" title="Property, plant, and equipment, ending"&gt;94,228&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Buildings&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z0ADENaptGCe" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;45,498&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zuiSUIL9y8Gb" style="text-align: right" title="Additions"&gt;4,657&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zO8cRzC5sXn5" style="text-align: right" title="Transfers"&gt;(976&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zdzR3532rEZb" style="text-align: right" title="Write-offs and disposals"&gt;(45&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zpmmd5J9n1Tf" style="text-align: right" title="Depreciation"&gt;(1,166&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zKBqKQTo26M3" style="text-align: right" title="Property, plant, and equipment, ending"&gt;47,968&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zJqlV8UTfoW3" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;115,154&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zvGUjyfTo9Kh" style="text-align: right" title="Additions"&gt;27,849&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z5kNrF5d4AEi" style="text-align: right" title="Transfers"&gt;1,988&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zV6SoPdmSz0h" style="text-align: right" title="Write-offs and disposals"&gt;(781&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zKzpvvLRhN3e" style="text-align: right" title="Depreciation"&gt;(23,345&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zVSqxwkMRRL6" style="text-align: right" title="Property, plant, and equipment, ending"&gt;120,865&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Transportation equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_z08nWLrmByJ7" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;2,472&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zC9gUcmzEb7d" style="text-align: right" title="Additions"&gt;175&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zQmH78ixoWA" style="text-align: right" title="Transfers"&gt;658&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_ztZEDabdjb09" style="text-align: right" title="Write-offs and disposals"&gt;(3&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zvllEkhtK3C1" style="text-align: right" title="Depreciation"&gt;(807&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zHsVe9BCxDdb" style="text-align: right" title="Property, plant, and equipment, ending"&gt;2,495&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Furniture and fixtures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zl5P8IQmDP5l" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;22,079&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z3RFO3zAsIN8" style="text-align: right" title="Additions"&gt;2,646&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zKzFiOM92fc" style="text-align: right" title="Transfers"&gt;394&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_ztXghy2K3f6i" style="text-align: right" title="Write-offs and disposals"&gt;(149&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_ztUeR0CMpa0b" style="text-align: right" title="Depreciation"&gt;(1,474&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z6ehrafHALWc" style="text-align: right" title="Property, plant, and equipment, ending"&gt;23,496&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zZo8r2wzj9uc" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant, and equipment, beginning"&gt;11,741&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zqb3edmBT663" style="border-bottom: Black 1pt solid; text-align: right" title="Additions"&gt;38,341&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_z5NAEdl72Arh" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"&gt;(30&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zixNb3sdLfok" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals"&gt;(78&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zG7RCvh2NO76" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation"&gt;(87&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_z0aa2143A05b" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant, and equipment, ending"&gt;49,887&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20220101__20221231_zHmBlJ8ijSY3" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant, and equipment, beginning"&gt;291,157&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Additions"&gt;73,668&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers"&gt;2,049&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Write-offs and disposals"&gt;(1,056&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231_zG9TZE5R87u8" style="border-bottom: Black 2.5pt double; text-align: right" title="Depreciation"&gt;(26,879&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20220101__20221231_zCkRdz662Hak" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant, and equipment, ending"&gt;338,939&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;December 31,2020&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Additions&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Write-offs and disposals&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Depreciation&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: justify"&gt;Land&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zhNeU2nQqAQ" style="width: 6%; text-align: right" title="Property, plant, and equipment, beginning"&gt;94,213&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zdjw6o54lM3l" style="width: 6%; text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3317"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z9uCjYs7kwZ3" style="width: 6%; text-align: right" title="Transfers"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3319"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zk48OBScOoz4" style="width: 6%; text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3321"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zRlfOVtPDS2" style="width: 6%; text-align: right" title="Depreciation"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3323"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zceqEPROn5oe" style="width: 6%; text-align: right" title="Property, plant, and equipment, ending"&gt;94,213&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Buildings&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z2jtalPQ9ojh" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;45,347&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zbEADSWGTrv5" style="text-align: right" title="Additions"&gt;3,181&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zD67D1oOogzc" style="text-align: right" title="Transfers"&gt;(1,965&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z4Icl8280vqc" style="text-align: right" title="Write-offs and disposals"&gt;(5&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zWlqaJ1ePqT8" style="text-align: right" title="Depreciation"&gt;(1,060&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zqzz3aFG1jyd" style="text-align: right" title="Property, plant, and equipment, ending"&gt;45,498&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zRlECUHQ4Ua" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;101,016&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zflHeIb7p7z1" style="text-align: right" title="Additions"&gt;38,807&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zSwnd0UUkMid" style="text-align: right" title="Transfers"&gt;(3,398&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z5a4EQhNviId" style="text-align: right" title="Write-offs and disposals"&gt;(365&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zlKVSUWhC1V1" style="text-align: right" title="Depreciation"&gt;(20,906&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zhdyhUBpvjzl" style="text-align: right" title="Property, plant, and equipment, ending"&gt;115,154&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Transportation equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zHwvMcCtRBBl" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;2,969&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_z2wWsHSXpYCg" style="text-align: right" title="Additions"&gt;97&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zAxs4E8z3Yk2" style="text-align: right" title="Transfers"&gt;69&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zqDMFqvGPOtf" style="text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3357"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zFZZJIUa99Vg" style="text-align: right" title="Depreciation"&gt;(663&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_z0SDUYnN5kdd" style="text-align: right" title="Property, plant, and equipment, ending"&gt;2,472&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Furniture and fixtures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zRV8MpCQO47l" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;17,419&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zxjRLYWTdGT9" style="text-align: right" title="Additions"&gt;4,477&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zoNqZeVxk0pl" style="text-align: right" title="Transfers"&gt;1,647&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zaB2AcSe4yqc" style="text-align: right" title="Write-offs and disposals"&gt;(206&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zMD2tYbzw50i" style="text-align: right" title="Depreciation"&gt;(1,258&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zZ1rsUXbmdcl" style="text-align: right" title="Property, plant, and equipment, ending"&gt;22,079&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zELfu93R30vh" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant, and equipment, beginning"&gt;7,287&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zxhagKWStkLd" style="border-bottom: Black 1pt solid; text-align: right" title="Additions"&gt;3,719&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_ztvJnXSIXcVa" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"&gt;865&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zhDuiisIShoh" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3381"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zmV790H0qa11" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation"&gt;(130&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zWSRlKFjUPpd" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant, and equipment, ending"&gt;11,741&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20210101__20211231_zTMGwT82tIf9" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant, and equipment, beginning"&gt;268,251&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20210101__20211231_zJ2Gu0IVGy37" style="border-bottom: Black 2.5pt double; text-align: right" title="Additions"&gt;50,281&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20210101__20211231_zE2vfSzbXgDh" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers"&gt;(2,782&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20210101__20211231_z8VUvxIs2O8" style="border-bottom: Black 2.5pt double; text-align: right" title="Write-offs and disposals"&gt;(576&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231_zML4WKbjkEGk" style="border-bottom: Black 2.5pt double; text-align: right" title="Depreciation"&gt;(24,017&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20210101__20211231_ziSbvNbTfY2j" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant, and equipment, ending"&gt;291,157&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;December 31, 2019&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Additions&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Write-offs and disposals&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Depreciation&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: right"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: justify"&gt;Land&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z6Ce9cXvwNO" style="width: 6%; text-align: right" title="Property, plant, and equipment, beginning"&gt;92,962&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zULVvRZLqEOi" style="width: 6%; text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3401"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zU6ryZwHQxFe" style="width: 6%; text-align: right" title="Transfers"&gt;1,251&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zUTdkQzE4wyk" style="width: 6%; text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3405"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z3EyW73QMlB2" style="width: 6%; text-align: right" title="Depreciation"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3407"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zlZ8FMuXLWuj" style="width: 6%; text-align: right" title="Property, plant, and equipment, ending"&gt;94,213&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Buildings&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zMYq0KadIYoj" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;41,705&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zmKxCcV6hD0k" style="text-align: right" title="Additions"&gt;5,430&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zBO0tsRD33Cj" style="text-align: right" title="Transfers"&gt;(713&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zSUxWcHyPb84" style="text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3417"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zAfLe2Kg1q87" style="text-align: right" title="Depreciation"&gt;(1,075&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zPUAYQc4yt09" style="text-align: right" title="Property, plant, and equipment, ending"&gt;45,347&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zPUg09DcTrOl" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;152,273&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zX6NQtPi1dX1" style="text-align: right" title="Additions"&gt;26,055&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z18lkK1vnUB4" style="text-align: right" title="Transfers"&gt;(49,188&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zFAY8713sGU5" style="text-align: right" title="Write-offs and disposals"&gt;(174&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zhhchwBo9pR6" style="text-align: right" title="Depreciation"&gt;(27,950&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zitxKIbc6Vu5" style="text-align: right" title="Property, plant, and equipment, ending"&gt;101,016&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Transportation equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_z6TCFvGiqNSj" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;1,984&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zbiBEf1TIatc" style="text-align: right" title="Additions"&gt;298&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zJxitBI4kafc" style="text-align: right" title="Transfers"&gt;1,351&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zJSg4fuS2wzh" style="text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3441"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zwCczaT53qR7" style="text-align: right" title="Depreciation"&gt;(664&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zt47IOwvR6t5" style="text-align: right" title="Property, plant, and equipment, ending"&gt;2,969&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Furniture and fixtures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z4xhPXkPC0yh" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;18,219&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zQNNGnDUuGyh" style="text-align: right" title="Additions"&gt;4,087&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zL2yEJAEPV24" style="text-align: right" title="Transfers"&gt;(3,712&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zHs2dNtTogxk" style="text-align: right" title="Write-offs and disposals"&gt;(103&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zrvkSWWj9mql" style="text-align: right" title="Depreciation"&gt;(1,072&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zggwSBzl9111" style="text-align: right" title="Property, plant, and equipment, ending"&gt;17,419&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zq1uH7I6jYla" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant, and equipment, beginning"&gt;7,250&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zfZpVJXxtc4b" style="border-bottom: Black 1pt solid; text-align: right" title="Additions"&gt;6,537&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zK1Ag86dgRI9" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"&gt;(6,446&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_ziJi7v5a3GE5" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3465"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zdSIixC15LS" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation"&gt;(54&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zC4msHEWfnZ2" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant, and equipment, ending"&gt;7,287&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20200101__20201231_zclJejLEQFka" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant, and equipment, beginning"&gt;314,393&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20200101__20201231_zskbzrxS0XTj" style="border-bottom: Black 2.5pt double; text-align: right" title="Additions"&gt;42,407&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20200101__20201231_zFUsguT6JlHc" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers"&gt;(57,457&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20200101__20201231_zT0fbKUjTFV5" style="border-bottom: Black 2.5pt double; text-align: right" title="Write-offs and disposals"&gt;(277&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20200101__20201231_zXhOXFLKmUG9" style="border-bottom: Black 2.5pt double; text-align: right" title="Depreciation"&gt;(30,815&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20200101__20201231_zkbElmCZZeKa" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant, and equipment, ending"&gt;268,251&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A6_z6oEQKOggi79" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;








</ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory>
    <sbs:SummaryOfPropertyPlantAndEquipmentTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfPropertyPlantAndEquipmentTableTextBlock_pn3n3_zIQXa36nxKm9" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Property, plant and equipment (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7.5pt; text-align: center"&gt;&lt;span id="xdx_8B6_zVfiy5fTZ9pb" style="display: none"&gt;Schedule of statement of financial position details&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="15" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="15" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;Cost&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;Accumulated depreciation&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;Net&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;Annual Depreciation average rate&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: right"&gt;Cost&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: right"&gt;Accumulated depreciation&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: right"&gt;Net&lt;/td&gt;&lt;td style="font-size: 7.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7.5pt; font-weight: bold; text-align: center"&gt;Annual Depreciation average rate&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 28%; font-size: 7.5pt; text-align: justify"&gt;Land&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="width: 5%; text-align: right" title="Cost"&gt;94,228&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zvExaYXdGKg1" style="width: 5%; text-align: right" title="Accumulated depreciation"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3118"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_pn3n3" style="width: 5%; text-align: right" title="Net"&gt;94,228&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%; font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pip0_dp0_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zsjWobpt1lHg" title="Depreciation average rate"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zNvc02fWE4R1" style="width: 5%; text-align: right" title="Cost"&gt;94,213&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z5gs42Zf4e7a" style="width: 5%; text-align: right" title="Accumulated depreciation"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3126"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zlIlnyucdY4h" style="width: 5%; text-align: right" title="Net"&gt;94,213&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%; font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_907_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp0_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_ztczEIMIuGM7" title="Depreciation average rate"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7.5pt; text-align: justify"&gt;Buildings&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="text-align: right" title="Cost"&gt;90,311&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zk8y4M1wxjyj" style="text-align: right" title="Accumulated depreciation"&gt;(42,343&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_pn3n3" style="text-align: right" title="Net"&gt;47,968&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_903_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zJzmwsGFMG8" title="Depreciation average rate"&gt;2.1&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zKhB6vDNP8Me" style="text-align: right" title="Cost"&gt;86,703&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zPlwJbMqkSl5" style="text-align: right" title="Accumulated depreciation"&gt;(41,205&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zb64Yiq3e0L" style="text-align: right" title="Net"&gt;45,498&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_901_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z7xzMlDiIUM6" title="Depreciation average rate"&gt;2.1&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 7.5pt; text-align: justify"&gt;Equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_pn3n3" style="text-align: right" title="Cost"&gt;412,828&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zyjW6OsEfMQ1" style="text-align: right" title="Accumulated depreciation"&gt;(291,963&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_pn3n3" style="text-align: right" title="Net"&gt;120,865&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_908_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z9KevFGiJ3Qi" title="Depreciation average rate"&gt;15.3&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zjA5vrEHKP5f" style="text-align: right" title="Cost"&gt;397,782&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z2hstSBUFeYk" style="text-align: right" title="Accumulated depreciation"&gt;(282,628&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zQtBMRtQhEmc" style="text-align: right" title="Net"&gt;115,154&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_90D_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zUzRATUtHey9" title="Depreciation average rate"&gt;15.1&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7.5pt; text-align: justify"&gt;Transportation equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_pn3n3" style="text-align: right" title="Cost"&gt;12,578&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zGzM4grWjDqd" style="text-align: right" title="Accumulated depreciation"&gt;(10,083&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_pn3n3" style="text-align: right" title="Net"&gt;2,495&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zBse4SKX0mIl" title="Depreciation average rate"&gt;9.9&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_z8O3Mzb7O4Bf" style="text-align: right" title="Cost"&gt;10,434&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zeufiIhEBLBa" style="text-align: right" title="Accumulated depreciation"&gt;(7,962&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zRNOtVZHqi05" style="text-align: right" title="Net"&gt;2,472&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zqMsHb0VKeJ6" title="Depreciation average rate"&gt;9.9&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 7.5pt; text-align: justify"&gt;Furniture and fixtures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="text-align: right" title="Cost"&gt;38,528&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zEWQh6JI0I1g" style="text-align: right" title="Accumulated depreciation"&gt;(15,032&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_pn3n3" style="text-align: right" title="Net"&gt;23,496&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zAmP8bmd6RR3" title="Depreciation average rate"&gt;6.7&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zyu4D0eV4wgh" style="text-align: right" title="Cost"&gt;36,561&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zGzOTdoIGfE" style="text-align: right" title="Accumulated depreciation"&gt;(14,482&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zw5KJfusgzUl" style="text-align: right" title="Net"&gt;22,079&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_908_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zMH75OsZx1H7" title="Depreciation average rate"&gt;6.7&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7.5pt; text-align: justify; padding-bottom: 1pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Cost"&gt;50,189&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zzW8lHYAByS9" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation"&gt;(302&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_c20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Net"&gt;49,887&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_90C_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zxrwOolgvOH2" title="Depreciation average rate"&gt;5.0&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zEkNNRPgG9Qg" style="border-bottom: Black 1pt solid; text-align: right" title="Cost"&gt;11,982&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_znTbem8McJaj" style="border-bottom: Black 1pt solid; text-align: right" title="Accumulated depreciation"&gt;(241&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zWNojCbjyNKd" style="border-bottom: Black 1pt solid; text-align: right" title="Net"&gt;11,741&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_90B_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zIQS44xPnhQ9" title="Depreciation average rate"&gt;5.0&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 7.5pt; text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost"&gt;698,662&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20221231_zTFNXVj3bvEe" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated depreciation"&gt;(359,723&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Net"&gt;338,939&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_903_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20220101__20221231_z8LLqVDM6Dg3" title="Depreciation average rate"&gt;11.2&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets_iI_pn3n3_c20211231_zxO8Ig0p0aq2" style="border-bottom: Black 2.5pt double; text-align: right" title="Cost"&gt;637,675&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PropertyPlantAndEquipmentAccumulatedAmortization_iI_pn3n3_c20211231_zvQkm9KGfG23" style="border-bottom: Black 2.5pt double; text-align: right" title="Accumulated depreciation"&gt;(346,518&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iI_pn3n3_c20211231_zCPCfh9x0ebl" style="border-bottom: Black 2.5pt double; text-align: right" title="Net"&gt;291,157&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7.5pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 7.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 7.5pt; text-align: right"&gt;&lt;span id="xdx_907_eifrs-full--DepreciationRatePropertyPlantAndEquipment_pid_dp_c20210101__20211231_zzGBlry2S5g6" title="Depreciation average rate"&gt;11.1&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 7.5pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfPropertyPlantAndEquipmentTableTextBlock>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2022-12-31_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">94228000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">94228000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_LandMember"
      decimals="INF"
      unitRef="Pure">0</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2021-12-31_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">94213000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">94213000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_LandMember"
      decimals="INF"
      unitRef="Pure">0</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2022-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">90311000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <sbs:PropertyPlantAndEquipmentAccumulatedAmortization
      contextRef="AsOf2022-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-42343000</sbs:PropertyPlantAndEquipmentAccumulatedAmortization>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">47968000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_BuildingsMember"
      decimals="INF"
      unitRef="Pure">0.021</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2021-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">86703000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <sbs:PropertyPlantAndEquipmentAccumulatedAmortization
      contextRef="AsOf2021-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-41205000</sbs:PropertyPlantAndEquipmentAccumulatedAmortization>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">45498000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_BuildingsMember"
      decimals="INF"
      unitRef="Pure">0.021</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2022-12-31_ifrs-full_OfficeEquipmentMember"
      decimals="-3"
      unitRef="BRL">412828000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <sbs:PropertyPlantAndEquipmentAccumulatedAmortization
      contextRef="AsOf2022-12-31_ifrs-full_OfficeEquipmentMember"
      decimals="-3"
      unitRef="BRL">-291963000</sbs:PropertyPlantAndEquipmentAccumulatedAmortization>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_OfficeEquipmentMember"
      decimals="-3"
      unitRef="BRL">120865000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_OfficeEquipmentMember"
      decimals="INF"
      unitRef="Pure">0.153</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2021-12-31_ifrs-full_OfficeEquipmentMember"
      decimals="-3"
      unitRef="BRL">397782000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <sbs:PropertyPlantAndEquipmentAccumulatedAmortization
      contextRef="AsOf2021-12-31_ifrs-full_OfficeEquipmentMember"
      decimals="-3"
      unitRef="BRL">-282628000</sbs:PropertyPlantAndEquipmentAccumulatedAmortization>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_OfficeEquipmentMember"
      decimals="-3"
      unitRef="BRL">115154000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_OfficeEquipmentMember"
      decimals="INF"
      unitRef="Pure">0.151</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2022-12-31_custom_TransportEquipmentsMember"
      decimals="-3"
      unitRef="BRL">12578000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <sbs:PropertyPlantAndEquipmentAccumulatedAmortization
      contextRef="AsOf2022-12-31_custom_TransportEquipmentsMember"
      decimals="-3"
      unitRef="BRL">-10083000</sbs:PropertyPlantAndEquipmentAccumulatedAmortization>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_custom_TransportEquipmentsMember"
      decimals="-3"
      unitRef="BRL">2495000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_custom_TransportEquipmentsMember"
      decimals="INF"
      unitRef="Pure">0.099</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2021-12-31_custom_TransportEquipmentsMember"
      decimals="-3"
      unitRef="BRL">10434000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <sbs:PropertyPlantAndEquipmentAccumulatedAmortization
      contextRef="AsOf2021-12-31_custom_TransportEquipmentsMember"
      decimals="-3"
      unitRef="BRL">-7962000</sbs:PropertyPlantAndEquipmentAccumulatedAmortization>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_custom_TransportEquipmentsMember"
      decimals="-3"
      unitRef="BRL">2472000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_custom_TransportEquipmentsMember"
      decimals="INF"
      unitRef="Pure">0.099</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2022-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">38528000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <sbs:PropertyPlantAndEquipmentAccumulatedAmortization
      contextRef="AsOf2022-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">-15032000</sbs:PropertyPlantAndEquipmentAccumulatedAmortization>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">23496000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="INF"
      unitRef="Pure">0.067</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2021-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">36561000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <sbs:PropertyPlantAndEquipmentAccumulatedAmortization
      contextRef="AsOf2021-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">-14482000</sbs:PropertyPlantAndEquipmentAccumulatedAmortization>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">22079000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="INF"
      unitRef="Pure">0.067</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2022-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">50189000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <sbs:PropertyPlantAndEquipmentAccumulatedAmortization
      contextRef="AsOf2022-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">-302000</sbs:PropertyPlantAndEquipmentAccumulatedAmortization>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">49887000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="INF"
      unitRef="Pure">0.050</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets
      contextRef="AsOf2021-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">11982000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <sbs:PropertyPlantAndEquipmentAccumulatedAmortization
      contextRef="AsOf2021-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">-241000</sbs:PropertyPlantAndEquipmentAccumulatedAmortization>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">11741000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="INF"
      unitRef="Pure">0.050</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">698662000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <sbs:PropertyPlantAndEquipmentAccumulatedAmortization contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-359723000</sbs:PropertyPlantAndEquipmentAccumulatedAmortization>
    <ifrs-full:PropertyPlantAndEquipment contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">338939000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="Pure">0.112</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">637675000</ifrs-full:PropertyPlantAndEquipmentCarryingAmountAtCostOfRevaluedAssets>
    <sbs:PropertyPlantAndEquipmentAccumulatedAmortization contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-346518000</sbs:PropertyPlantAndEquipmentAccumulatedAmortization>
    <ifrs-full:PropertyPlantAndEquipment contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">291157000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:DepreciationRatePropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="Pure">0.111</ifrs-full:DepreciationRatePropertyPlantAndEquipment>
    <sbs:SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock_pn3n3_zd39p8oApOAl" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Property, plant and equipment (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B0_zX7FhV6tuAx6" style="display: none"&gt;Schedule of changes in property, plant, and equipment&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Additions&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Write-offs and disposals&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Depreciation&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;December 31,2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: justify"&gt;Land&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z4SZTFM5KFni" style="width: 6%; text-align: right" title="Property, plant, and equipment, beginning"&gt;94,213&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z1iRHtAyRCE4" style="width: 6%; text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3233"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zr6wAUOFswR1" style="width: 6%; text-align: right" title="Transfers"&gt;15&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zavj7gDwAgye" style="width: 6%; text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3237"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zr99weEbHR99" style="width: 6%; text-align: right" title="Depreciation"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3239"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z13Hq6Wmmvx3" style="width: 6%; text-align: right" title="Property, plant, and equipment, ending"&gt;94,228&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Buildings&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z0ADENaptGCe" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;45,498&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zuiSUIL9y8Gb" style="text-align: right" title="Additions"&gt;4,657&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zO8cRzC5sXn5" style="text-align: right" title="Transfers"&gt;(976&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zdzR3532rEZb" style="text-align: right" title="Write-offs and disposals"&gt;(45&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zpmmd5J9n1Tf" style="text-align: right" title="Depreciation"&gt;(1,166&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zKBqKQTo26M3" style="text-align: right" title="Property, plant, and equipment, ending"&gt;47,968&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zJqlV8UTfoW3" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;115,154&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zvGUjyfTo9Kh" style="text-align: right" title="Additions"&gt;27,849&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z5kNrF5d4AEi" style="text-align: right" title="Transfers"&gt;1,988&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zV6SoPdmSz0h" style="text-align: right" title="Write-offs and disposals"&gt;(781&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zKzpvvLRhN3e" style="text-align: right" title="Depreciation"&gt;(23,345&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zVSqxwkMRRL6" style="text-align: right" title="Property, plant, and equipment, ending"&gt;120,865&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Transportation equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_z08nWLrmByJ7" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;2,472&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zC9gUcmzEb7d" style="text-align: right" title="Additions"&gt;175&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zQmH78ixoWA" style="text-align: right" title="Transfers"&gt;658&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_ztZEDabdjb09" style="text-align: right" title="Write-offs and disposals"&gt;(3&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zvllEkhtK3C1" style="text-align: right" title="Depreciation"&gt;(807&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zHsVe9BCxDdb" style="text-align: right" title="Property, plant, and equipment, ending"&gt;2,495&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Furniture and fixtures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zl5P8IQmDP5l" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;22,079&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z3RFO3zAsIN8" style="text-align: right" title="Additions"&gt;2,646&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zKzFiOM92fc" style="text-align: right" title="Transfers"&gt;394&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_ztXghy2K3f6i" style="text-align: right" title="Write-offs and disposals"&gt;(149&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_ztUeR0CMpa0b" style="text-align: right" title="Depreciation"&gt;(1,474&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z6ehrafHALWc" style="text-align: right" title="Property, plant, and equipment, ending"&gt;23,496&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zZo8r2wzj9uc" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant, and equipment, beginning"&gt;11,741&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zqb3edmBT663" style="border-bottom: Black 1pt solid; text-align: right" title="Additions"&gt;38,341&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_z5NAEdl72Arh" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"&gt;(30&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zixNb3sdLfok" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals"&gt;(78&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zG7RCvh2NO76" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation"&gt;(87&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_z0aa2143A05b" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant, and equipment, ending"&gt;49,887&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20220101__20221231_zHmBlJ8ijSY3" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant, and equipment, beginning"&gt;291,157&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Additions"&gt;73,668&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers"&gt;2,049&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Write-offs and disposals"&gt;(1,056&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20220101__20221231_zG9TZE5R87u8" style="border-bottom: Black 2.5pt double; text-align: right" title="Depreciation"&gt;(26,879&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20220101__20221231_zCkRdz662Hak" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant, and equipment, ending"&gt;338,939&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;December 31,2020&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Additions&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Write-offs and disposals&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Depreciation&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: justify"&gt;Land&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zhNeU2nQqAQ" style="width: 6%; text-align: right" title="Property, plant, and equipment, beginning"&gt;94,213&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zdjw6o54lM3l" style="width: 6%; text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3317"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z9uCjYs7kwZ3" style="width: 6%; text-align: right" title="Transfers"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3319"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zk48OBScOoz4" style="width: 6%; text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3321"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zRlfOVtPDS2" style="width: 6%; text-align: right" title="Depreciation"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3323"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zceqEPROn5oe" style="width: 6%; text-align: right" title="Property, plant, and equipment, ending"&gt;94,213&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Buildings&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z2jtalPQ9ojh" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;45,347&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zbEADSWGTrv5" style="text-align: right" title="Additions"&gt;3,181&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zD67D1oOogzc" style="text-align: right" title="Transfers"&gt;(1,965&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_z4Icl8280vqc" style="text-align: right" title="Write-offs and disposals"&gt;(5&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zWlqaJ1ePqT8" style="text-align: right" title="Depreciation"&gt;(1,060&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zqzz3aFG1jyd" style="text-align: right" title="Property, plant, and equipment, ending"&gt;45,498&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zRlECUHQ4Ua" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;101,016&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zflHeIb7p7z1" style="text-align: right" title="Additions"&gt;38,807&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zSwnd0UUkMid" style="text-align: right" title="Transfers"&gt;(3,398&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z5a4EQhNviId" style="text-align: right" title="Write-offs and disposals"&gt;(365&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zlKVSUWhC1V1" style="text-align: right" title="Depreciation"&gt;(20,906&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zhdyhUBpvjzl" style="text-align: right" title="Property, plant, and equipment, ending"&gt;115,154&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Transportation equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zHwvMcCtRBBl" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;2,969&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_z2wWsHSXpYCg" style="text-align: right" title="Additions"&gt;97&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zAxs4E8z3Yk2" style="text-align: right" title="Transfers"&gt;69&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zqDMFqvGPOtf" style="text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3357"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zFZZJIUa99Vg" style="text-align: right" title="Depreciation"&gt;(663&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_z0SDUYnN5kdd" style="text-align: right" title="Property, plant, and equipment, ending"&gt;2,472&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Furniture and fixtures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zRV8MpCQO47l" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;17,419&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zxjRLYWTdGT9" style="text-align: right" title="Additions"&gt;4,477&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zoNqZeVxk0pl" style="text-align: right" title="Transfers"&gt;1,647&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zaB2AcSe4yqc" style="text-align: right" title="Write-offs and disposals"&gt;(206&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zMD2tYbzw50i" style="text-align: right" title="Depreciation"&gt;(1,258&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zZ1rsUXbmdcl" style="text-align: right" title="Property, plant, and equipment, ending"&gt;22,079&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zELfu93R30vh" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant, and equipment, beginning"&gt;7,287&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zxhagKWStkLd" style="border-bottom: Black 1pt solid; text-align: right" title="Additions"&gt;3,719&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_ztvJnXSIXcVa" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"&gt;865&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zhDuiisIShoh" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3381"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zmV790H0qa11" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation"&gt;(130&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zWSRlKFjUPpd" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant, and equipment, ending"&gt;11,741&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20210101__20211231_zTMGwT82tIf9" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant, and equipment, beginning"&gt;268,251&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20210101__20211231_zJ2Gu0IVGy37" style="border-bottom: Black 2.5pt double; text-align: right" title="Additions"&gt;50,281&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20210101__20211231_zE2vfSzbXgDh" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers"&gt;(2,782&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20210101__20211231_z8VUvxIs2O8" style="border-bottom: Black 2.5pt double; text-align: right" title="Write-offs and disposals"&gt;(576&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20210101__20211231_zML4WKbjkEGk" style="border-bottom: Black 2.5pt double; text-align: right" title="Depreciation"&gt;(24,017&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20210101__20211231_ziSbvNbTfY2j" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant, and equipment, ending"&gt;291,157&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;December 31, 2019&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Additions&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Transfers&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Write-offs and disposals&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Depreciation&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: right"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: justify"&gt;Land&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z6Ce9cXvwNO" style="width: 6%; text-align: right" title="Property, plant, and equipment, beginning"&gt;92,962&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zULVvRZLqEOi" style="width: 6%; text-align: right" title="Additions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3401"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zU6ryZwHQxFe" style="width: 6%; text-align: right" title="Transfers"&gt;1,251&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zUTdkQzE4wyk" style="width: 6%; text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3405"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_z3EyW73QMlB2" style="width: 6%; text-align: right" title="Depreciation"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3407"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--LandMember_zlZ8FMuXLWuj" style="width: 6%; text-align: right" title="Property, plant, and equipment, ending"&gt;94,213&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Buildings&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zMYq0KadIYoj" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;41,705&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zmKxCcV6hD0k" style="text-align: right" title="Additions"&gt;5,430&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zBO0tsRD33Cj" style="text-align: right" title="Transfers"&gt;(713&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zSUxWcHyPb84" style="text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3417"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zAfLe2Kg1q87" style="text-align: right" title="Depreciation"&gt;(1,075&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--BuildingsMember_zPUAYQc4yt09" style="text-align: right" title="Property, plant, and equipment, ending"&gt;45,347&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zPUg09DcTrOl" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;152,273&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zX6NQtPi1dX1" style="text-align: right" title="Additions"&gt;26,055&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_z18lkK1vnUB4" style="text-align: right" title="Transfers"&gt;(49,188&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zFAY8713sGU5" style="text-align: right" title="Write-offs and disposals"&gt;(174&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zhhchwBo9pR6" style="text-align: right" title="Depreciation"&gt;(27,950&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OfficeEquipmentMember_zitxKIbc6Vu5" style="text-align: right" title="Property, plant, and equipment, ending"&gt;101,016&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Transportation equipment&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_z6TCFvGiqNSj" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;1,984&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zbiBEf1TIatc" style="text-align: right" title="Additions"&gt;298&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zJxitBI4kafc" style="text-align: right" title="Transfers"&gt;1,351&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zJSg4fuS2wzh" style="text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3441"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zwCczaT53qR7" style="text-align: right" title="Depreciation"&gt;(664&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__custom--TransportEquipmentsMember_zt47IOwvR6t5" style="text-align: right" title="Property, plant, and equipment, ending"&gt;2,969&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Furniture and fixtures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_z4xhPXkPC0yh" style="text-align: right" title="Property, plant, and equipment, beginning"&gt;18,219&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zQNNGnDUuGyh" style="text-align: right" title="Additions"&gt;4,087&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zL2yEJAEPV24" style="text-align: right" title="Transfers"&gt;(3,712&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zHs2dNtTogxk" style="text-align: right" title="Write-offs and disposals"&gt;(103&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zrvkSWWj9mql" style="text-align: right" title="Depreciation"&gt;(1,072&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--FixturesAndFittingsMember_zggwSBzl9111" style="text-align: right" title="Property, plant, and equipment, ending"&gt;17,419&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zq1uH7I6jYla" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant, and equipment, beginning"&gt;7,250&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zfZpVJXxtc4b" style="border-bottom: Black 1pt solid; text-align: right" title="Additions"&gt;6,537&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zK1Ag86dgRI9" style="border-bottom: Black 1pt solid; text-align: right" title="Transfers"&gt;(6,446&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_ziJi7v5a3GE5" style="border-bottom: Black 1pt solid; text-align: right" title="Write-offs and disposals"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl3465"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zdSIixC15LS" style="border-bottom: Black 1pt solid; text-align: right" title="Depreciation"&gt;(54&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfPropertyPlantAndEquipmentAxis__ifrs-full--OtherPropertyPlantAndEquipmentMember_zC4msHEWfnZ2" style="border-bottom: Black 1pt solid; text-align: right" title="Property, plant, and equipment, ending"&gt;7,287&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PropertyPlantAndEquipment_iS_pn3n3_c20200101__20201231_zclJejLEQFka" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant, and equipment, beginning"&gt;314,393&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment_pn3n3_c20200101__20201231_zskbzrxS0XTj" style="border-bottom: Black 2.5pt double; text-align: right" title="Additions"&gt;42,407&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment_pn3n3_c20200101__20201231_zFUsguT6JlHc" style="border-bottom: Black 2.5pt double; text-align: right" title="Transfers"&gt;(57,457&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--WritedownsReversalsOfPropertyPlantAndEquipment_pn3n3_c20200101__20201231_zT0fbKUjTFV5" style="border-bottom: Black 2.5pt double; text-align: right" title="Write-offs and disposals"&gt;(277&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--DepreciationPropertyPlantAndEquipments_pn3n3_c20200101__20201231_zXhOXFLKmUG9" style="border-bottom: Black 2.5pt double; text-align: right" title="Depreciation"&gt;(30,815&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PropertyPlantAndEquipment_iE_pn3n3_c20200101__20201231_zkbElmCZZeKa" style="border-bottom: Black 2.5pt double; text-align: right" title="Property, plant, and equipment, ending"&gt;268,251&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfChangesInPropertyPlantAndEquipmentTableTextBlock>
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      contextRef="AsOf2021-12-31_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">94213000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">15000</ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_LandMember"
      decimals="-3"
      unitRef="BRL">94228000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">45498000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">4657000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-976000</ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment>
    <ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-45000</ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment>
    <sbs:DepreciationPropertyPlantAndEquipments
      contextRef="From2022-01-012022-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-1166000</sbs:DepreciationPropertyPlantAndEquipments>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">47968000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_OfficeEquipmentMember"
      decimals="-3"
      unitRef="BRL">115154000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_OfficeEquipmentMember"
      decimals="-3"
      unitRef="BRL">27849000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_OfficeEquipmentMember"
      decimals="-3"
      unitRef="BRL">1988000</ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment>
    <ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_OfficeEquipmentMember"
      decimals="-3"
      unitRef="BRL">-781000</ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment>
    <sbs:DepreciationPropertyPlantAndEquipments
      contextRef="From2022-01-012022-12-31_ifrs-full_OfficeEquipmentMember"
      decimals="-3"
      unitRef="BRL">-23345000</sbs:DepreciationPropertyPlantAndEquipments>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_ifrs-full_OfficeEquipmentMember"
      decimals="-3"
      unitRef="BRL">120865000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_custom_TransportEquipmentsMember"
      decimals="-3"
      unitRef="BRL">2472000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_custom_TransportEquipmentsMember"
      decimals="-3"
      unitRef="BRL">175000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_custom_TransportEquipmentsMember"
      decimals="-3"
      unitRef="BRL">658000</ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment>
    <ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_custom_TransportEquipmentsMember"
      decimals="-3"
      unitRef="BRL">-3000</ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment>
    <sbs:DepreciationPropertyPlantAndEquipments
      contextRef="From2022-01-012022-12-31_custom_TransportEquipmentsMember"
      decimals="-3"
      unitRef="BRL">-807000</sbs:DepreciationPropertyPlantAndEquipments>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2022-12-31_custom_TransportEquipmentsMember"
      decimals="-3"
      unitRef="BRL">2495000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">22079000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">2646000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">394000</ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment>
    <ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">-149000</ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment>
    <sbs:DepreciationPropertyPlantAndEquipments
      contextRef="From2022-01-012022-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">-1474000</sbs:DepreciationPropertyPlantAndEquipments>
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      contextRef="AsOf2022-12-31_ifrs-full_FixturesAndFittingsMember"
      decimals="-3"
      unitRef="BRL">23496000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2021-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">11741000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">38341000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
    <ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">-30000</ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment>
    <ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment
      contextRef="From2022-01-012022-12-31_ifrs-full_OtherPropertyPlantAndEquipmentMember"
      decimals="-3"
      unitRef="BRL">-78000</ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment>
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      decimals="-3"
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      decimals="-3"
      unitRef="BRL">49887000</ifrs-full:PropertyPlantAndEquipment>
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      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">73668000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
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      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2049000</ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment>
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      unitRef="BRL">-1056000</ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment>
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      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-26879000</sbs:DepreciationPropertyPlantAndEquipments>
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    <ifrs-full:PropertyPlantAndEquipment
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      decimals="-3"
      unitRef="BRL">94213000</ifrs-full:PropertyPlantAndEquipment>
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      decimals="-3"
      unitRef="BRL">94213000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">45347000</ifrs-full:PropertyPlantAndEquipment>
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      contextRef="From2021-01-012021-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">3181000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
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      decimals="-3"
      unitRef="BRL">-1965000</ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment>
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      contextRef="From2021-01-012021-12-31_ifrs-full_BuildingsMember"
      decimals="-3"
      unitRef="BRL">-5000</ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment>
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      decimals="-3"
      unitRef="BRL">-1060000</sbs:DepreciationPropertyPlantAndEquipments>
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      decimals="-3"
      unitRef="BRL">45498000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
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      decimals="-3"
      unitRef="BRL">101016000</ifrs-full:PropertyPlantAndEquipment>
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      decimals="-3"
      unitRef="BRL">38807000</ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment>
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      decimals="-3"
      unitRef="BRL">-3398000</ifrs-full:IncreaseDecreaseThroughTransfersPropertyPlantAndEquipment>
    <ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment
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      decimals="-3"
      unitRef="BRL">-365000</ifrs-full:WritedownsReversalsOfPropertyPlantAndEquipment>
    <sbs:DepreciationPropertyPlantAndEquipments
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      unitRef="BRL">-20906000</sbs:DepreciationPropertyPlantAndEquipments>
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      decimals="-3"
      unitRef="BRL">115154000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:PropertyPlantAndEquipment
      contextRef="AsOf2020-12-31_custom_TransportEquipmentsMember"
      decimals="-3"
      unitRef="BRL">2969000</ifrs-full:PropertyPlantAndEquipment>
    <ifrs-full:AdditionsOtherThanThroughBusinessCombinationsPropertyPlantAndEquipment
      contextRef="From2021-01-012021-12-31_custom_TransportEquipmentsMember"
      decimals="-3"
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&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;17&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_823_zW7Kf84eB9d9"&gt;Borrowings and financing&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfBorrowingsAndFinancingOutstandingTableTextBlock_pn3n3_zvJZygiwilui" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Borrowings and financing (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BC_zRdIFyQt0PAa" style="display: none"&gt;Schedule of borrowings and financing outstanding&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Borrowings and financing outstanding balance&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Financial institution&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Current&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Noncurrent&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Current&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Noncurrent&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Total&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="font-weight: bold; text-align: left"&gt;Local currency&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
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    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="width: 40%; text-align: left"&gt;&#160;12th issue debentures&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthIssueDebenturesMember_pn3n3" style="width: 6%; text-align: right" title="Current"&gt;45,450&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthIssueDebenturesMember_pn3n3" style="width: 6%; text-align: right" title="Noncurrent"&gt;67,681&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthIssueDebenturesMember_pn3n3" style="width: 6%; text-align: right" title="Total"&gt;113,131&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthIssueDebenturesMember_zZdkOg8peUHa" style="width: 6%; text-align: right" title="Current"&gt;45,450&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthIssueDebenturesMember_zTQdr3uSV5Vc" style="width: 6%; text-align: right" title="Noncurrent"&gt;113,049&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthIssueDebenturesMember_zFnRYDEKiJme" style="width: 6%; text-align: right" title="Total"&gt;158,499&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;14th issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember_zPBPFjTEDTc9" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember_zj5WrGpEl9Bj" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--Borrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember_zIoZ2t3t8nDe" style="text-align: right" title="Total"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember_zhSuS9fkplq7" style="text-align: right" title="Current"&gt;25,388&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember_z1DKrNhJHRH8" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember_zG1dUzqHQUzi" style="text-align: right" title="Total"&gt;25,388&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;17th issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_pn3n3" style="text-align: right" title="Current"&gt;144,632&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_zptdAngfcop5" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_pn3n3" style="text-align: right" title="Total"&gt;144,632&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_zxWhAvBYlh9" style="text-align: right" title="Current"&gt;102,252&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_z7Ge7cacura8" style="text-align: right" title="Noncurrent"&gt;101,982&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_z90zNpEAgkTg" style="text-align: right" title="Total"&gt;204,234&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;18th issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_pn3n3" style="text-align: right" title="Current"&gt;49,937&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;45,649&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_pn3n3" style="text-align: right" title="Total"&gt;95,586&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_zbwloHCHihPh" style="text-align: right" title="Current"&gt;48,479&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_zwidbplE2Xm7" style="text-align: right" title="Noncurrent"&gt;92,677&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_zlxOng6ytTN4" style="text-align: right" title="Total"&gt;141,156&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;21st issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zWWmxrY7Yoy" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zs9PLPZWc2z5" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zU89I0aBMSS5" style="text-align: right" title="Total"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zWktHimr59c8" style="text-align: right" title="Current"&gt;174,849&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zzKVeiODIcg6" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_znPrPJCFGaab" style="text-align: right" title="Total"&gt;174,849&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;22nd issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_pn3n3" style="text-align: right" title="Current"&gt;199,901&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;326,433&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_pn3n3" style="text-align: right" title="Total"&gt;526,334&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_zPduumJkPclb" style="text-align: right" title="Current"&gt;200,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_zJdJ9djU2Rp9" style="text-align: right" title="Noncurrent"&gt;508,530&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_zeS3Om8W7cn2" style="text-align: right" title="Total"&gt;708,530&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;23rd issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zE8tzpUqcaxd" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;864,910&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_pn3n3" style="text-align: right" title="Total"&gt;864,910&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zdVGcFZwwkrk" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zsoRjYxvSD38" style="text-align: right" title="Noncurrent"&gt;864,776&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zgfBlIdPDZ9e" style="text-align: right" title="Total"&gt;864,776&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;24th issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_z69SIzFmW8ik" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;488,478&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_pn3n3" style="text-align: right" title="Total"&gt;488,478&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_z0dxFU2GErAg" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_zChWgPugZFh9" style="text-align: right" title="Noncurrent"&gt;461,350&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_zi2OiLAV1UZf" style="text-align: right" title="Total"&gt;461,350&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;26th issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zdxRQKiNtL05" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;1,239,645&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_pn3n3" style="text-align: right" title="Total"&gt;1,239,645&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zFM7K86uBPw2" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zujjEKOlEht" style="text-align: right" title="Noncurrent"&gt;1,168,317&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zQxKpZ6KLLt1" style="text-align: right" title="Total"&gt;1,168,317&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;27th issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_pn3n3" style="text-align: right" title="Current"&gt;299,614&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;698,339&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_pn3n3" style="text-align: right" title="Total"&gt;997,953&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_zpVSmFJ11Nx2" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_zUheSuyWhMa4" style="text-align: right" title="Noncurrent"&gt;997,433&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_zliFr9DV27xk" style="text-align: right" title="Total"&gt;997,433&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;28th issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_znUzRWK6jiwg" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;1,197,756&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_pn3n3" style="text-align: right" title="Total"&gt;1,197,756&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_zQ5N3Xv5DVhk" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_z3qhrXZc94gf" style="text-align: right" title="Noncurrent"&gt;1,197,395&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_zdjAIXmA3Mrj" style="text-align: right" title="Total"&gt;1,197,395&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;29th issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_zmTFCvIEV5h5" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;1,275,295&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_pn3n3" style="text-align: right" title="Total"&gt;1,275,295&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_z6wfrtusDE8d" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_zkCAInsfyJl8" style="text-align: right" title="Noncurrent"&gt;1,230,602&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_zchVPZcUDHQ9" style="text-align: right" title="Total"&gt;1,230,602&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;30th issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zNEuKNRR6VOi" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zZ9Ul6wPrKw6" style="text-align: right" title="Noncurrent"&gt;998,110&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_z5bghjjtJVx6" style="text-align: right" title="Total"&gt;998,110&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zy7TpWfZucb7" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_z45M76XcPSO8" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zGFyqszOlHnc" style="text-align: right" title="Total"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;Brazilian Federal Savings Bank&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="Current"&gt;99,767&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;1,422,145&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="Total"&gt;1,521,912&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_z8ueNp5U9G99" style="text-align: right" title="Current"&gt;98,784&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_zt9SkhNGYvlc" style="text-align: right" title="Noncurrent"&gt;1,380,170&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_zHmgDaSUg82k" style="text-align: right" title="Total"&gt;1,478,954&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;Brazilian Development Bank - BNDES PAC&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_pn3n3" style="text-align: right" title="Current"&gt;6,736&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_zClquetWxrNg" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_pn3n3" style="text-align: right" title="Total"&gt;6,736&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_zO274cINh1B8" style="text-align: right" title="Current"&gt;13,394&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_z2DbpkJvhogk" style="text-align: right" title="Noncurrent"&gt;6,665&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_z7yoszDwEiX4" style="text-align: right" title="Total"&gt;20,059&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;Brazilian Development Bank - BNDES PAC II 9751&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_pn3n3" style="text-align: right" title="Current"&gt;7,214&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;23,344&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_pn3n3" style="text-align: right" title="Total"&gt;30,558&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_zHbMNRrGKlC6" style="text-align: right" title="Current"&gt;7,161&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_zJtehN746Oul" style="text-align: right" title="Noncurrent"&gt;30,308&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_zKU1QVuXzavf" style="text-align: right" title="Total"&gt;37,469&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;Brazilian Development Bank - BNDES PAC II 9752&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_pn3n3" style="text-align: right" title="Current"&gt;4,887&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;15,884&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_pn3n3" style="text-align: right" title="Total"&gt;20,771&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_zaBv2fQ3XTW9" style="text-align: right" title="Current"&gt;4,851&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_z5dnvD4RSsg7" style="text-align: right" title="Noncurrent"&gt;20,619&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_zub9soHt78Bi" style="text-align: right" title="Total"&gt;25,470&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;Brazilian Development Bank - BNDES ONDA LIMPA&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_pn3n3" style="text-align: right" title="Current"&gt;26,949&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;33,617&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_pn3n3" style="text-align: right" title="Total"&gt;60,566&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zpafc6vW154l" style="text-align: right" title="Current"&gt;26,751&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zPdG3bFtKFN8" style="text-align: right" title="Noncurrent"&gt;60,089&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zSbMiR1DAdR1" style="text-align: right" title="Total"&gt;86,840&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;Brazilian Development Bank - BNDES TIET&#xca; III&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_pn3n3" style="text-align: right" title="Current"&gt;154,437&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;656,264&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_pn3n3" style="text-align: right" title="Total"&gt;810,701&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_zlmlPZTElWIi" style="text-align: right" title="Current"&gt;117,593&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_zQEuGYysx9O3" style="text-align: right" title="Noncurrent"&gt;617,251&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_zSCuSprQy9dl" style="text-align: right" title="Total"&gt;734,844&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;Brazilian Development Bank - BNDES 2015&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_pn3n3" style="text-align: right" title="Current"&gt;33,807&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;390,127&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_pn3n3" style="text-align: right" title="Total"&gt;423,934&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_zk5l7jSDFveb" style="text-align: right" title="Current"&gt;33,558&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_zSo5oXLpcmtf" style="text-align: right" title="Noncurrent"&gt;420,685&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_zxZApFBpXAic" style="text-align: right" title="Total"&gt;454,243&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;Brazilian Development Bank - BNDES 2014&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_pn3n3" style="text-align: right" title="Current"&gt;6,572&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;16,525&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_pn3n3" style="text-align: right" title="Total"&gt;23,097&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_z29QBTFheAs7" style="text-align: right" title="Current"&gt;6,524&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_zIpHzQ7XkaPf" style="text-align: right" title="Noncurrent"&gt;22,874&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_zsI58DHhkfs3" style="text-align: right" title="Total"&gt;29,398&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;






&lt;table cellpadding="0" cellspacing="0" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;&#160;Inter-American Development Bank - BID 2202&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_pn3n3" style="width: 6%; text-align: right" title="Current"&gt;181,349&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_pn3n3" style="width: 6%; text-align: right" title="Noncurrent"&gt;2,164,009&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_pn3n3" style="width: 6%; text-align: right" title="Total"&gt;2,345,358&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_zRTXhhoku5u3" style="width: 6%; text-align: right" title="Current"&gt;181,349&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--LongtermBorrowings_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_pn3n3" style="width: 6%; text-align: right" title="Noncurrent"&gt;2,344,403&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Borrowings_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_pn3n3" style="width: 6%; text-align: right" title="Total"&gt;2,525,752&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;Inter-American Development Bank - BID INVEST&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember_pn3n3" style="text-align: right" title="Current"&gt;37,340&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;853,725&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember_pn3n3" style="text-align: right" title="Total"&gt;891,065&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember_zmIn8Ittj1ye" style="text-align: right" title="Current"&gt;34,800&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember_zVeQC4RGvvPf" style="text-align: right" title="Noncurrent"&gt;890,400&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember_zyOaZBOKOWtj" style="text-align: right" title="Total"&gt;925,200&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;Inter-American Development Bank - BID INVEST 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zUSaZslZ5F8d" style="text-align: right" title="Current"&gt;14,100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--LongtermBorrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zGdEjDNf91u3" style="text-align: right" title="Noncurrent"&gt;452,085&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zEMGzAT4qvu1" style="text-align: right" title="Total"&gt;466,185&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zslRzK8g6eK1" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zjmXVpc0bRZk" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zPyfbJCqdKCd" style="text-align: right" title="Total"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;International Finance Corporation - IFC&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zgSjjDklLWX" style="text-align: right" title="Current"&gt;80,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--LongtermBorrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_ziQPOVHs6AGi" style="text-align: right" title="Noncurrent"&gt;670,996&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zSe2aMRXViOc" style="text-align: right" title="Total"&gt;750,996&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zmCKSk8D40Ub" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_z13F8hQ7EqO1" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zb2PkU6U19K4" style="text-align: right" title="Total"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;Leases (Concession Agreements, Program Contracts and Contract Assets)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="Current"&gt;44,453&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;313,391&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="Total"&gt;357,844&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zRnRIdluk0X4" style="text-align: right" title="Current"&gt;36,640&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_znXA9ht5YiHi" style="text-align: right" title="Noncurrent"&gt;360,671&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zAJn75qbs4jh" style="text-align: right" title="Total"&gt;397,311&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;Leases (Others)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Current"&gt;72,109&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;29,265&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Total"&gt;101,374&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zoUpgttGWTA5" style="text-align: right" title="Current"&gt;69,306&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zRZ6T4zgKCJg" style="text-align: right" title="Noncurrent"&gt;56,663&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zc6X3IWFwRL8" style="text-align: right" title="Total"&gt;125,969&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td&gt;&#160;Other&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember_pn3n3" style="text-align: right" title="Current"&gt;6,241&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;5,867&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember_pn3n3" style="text-align: right" title="Total"&gt;12,108&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember_zNaEt0D5n1Mi" style="text-align: right" title="Current"&gt;4,790&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember_znqBbmEKNeK6" style="text-align: right" title="Noncurrent"&gt;9,274&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember_zaihiO9edpEi" style="text-align: right" title="Total"&gt;14,064&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;&#160;Interest and charges&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current"&gt;417,878&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zAVdKXOtfEsi" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;417,878&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zM6lNyrdGZS3" style="border-bottom: Black 1pt solid; text-align: right" title="Current"&gt;239,581&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zivXLPN7wlJ" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zgtxTJgP9ul2" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;239,581&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1pt"&gt;Total in local currency&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current"&gt;1,933,373&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent"&gt;14,249,540&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;16,182,913&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zcUphLwZ9vmk" style="border-bottom: Black 1pt solid; text-align: right" title="Current"&gt;1,471,500&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zRs1ddsBDjEk" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent"&gt;12,956,183&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zJSg6T12YpW7" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;14,427,683&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;&#160;&lt;b&gt;Borrowings and financing outstanding balance&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 7pt Georgia, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;December 31, 2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 7pt Georgia, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;December 31, 2021&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1pt"&gt;Financial institution&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 7pt Georgia, Times, Serif; margin: 2.4pt 0; text-align: right"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 7pt Georgia, Times, Serif; margin: 2.4pt 0; text-align: right"&gt;&lt;b&gt;Noncurrent&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 7pt Georgia, Times, Serif; margin: 2.4pt 0; text-align: right"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 7pt Georgia, Times, Serif; margin: 2.4pt 0; text-align: right"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 7pt Georgia, Times, Serif; margin: 2.4pt 0; text-align: right"&gt;&lt;b&gt;Noncurrent&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 7pt Georgia, Times, Serif; margin: 2.4pt 0; text-align: right"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Foreign currency&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;Inter-American Development Bank - BID 1212 &#x2013; US$30,834 thousand (US$41,112 thousand in December 2021)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member_pn3n3" style="text-align: right" title="Current"&gt;53,628&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;107,256&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member_pn3n3" style="text-align: right" title="Total"&gt;160,884&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member_zHXbf5wcAv54" style="text-align: right" title="Current"&gt;57,357&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member_zZcGBqdAacNk" style="text-align: right" title="Noncurrent"&gt;172,071&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member_zsQlZCglCPp1" style="text-align: right" title="Total"&gt;229,428&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;Inter-American Development Bank - BID 4623 &#x2013; US$74,299 thousand (US$30,329 thousand in December 2021)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID12121Member_zdamWg9H8BTd" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID12121Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;367,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID12121Member_pn3n3" style="text-align: right" title="Total"&gt;367,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID12121Member_zI4nHNsvr3h5" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID12121Member_z8u9WxKu8Jl7" style="text-align: right" title="Noncurrent"&gt;155,192&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID12121Member_zs8Ija58odE2" style="text-align: right" title="Total"&gt;155,192&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;International Bank of Reconstruction and Development -BIRDs 7662 e 8906 &#x2013; US$78,197 thousand (US$76,712 thousand in December 2021)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankOfReconstructionAndDevelopmentBIRDMember_pn3n3" style="text-align: right" title="Current"&gt;31,722&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankOfReconstructionAndDevelopmentBIRDMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;365,648&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankOfReconstructionAndDevelopmentBIRDMember_pn3n3" style="text-align: right" title="Total"&gt;397,370&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankOfReconstructionAndDevelopmentBIRDMember_z686Vn5PkM04" style="text-align: right" title="Current"&gt;33,927&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankOfReconstructionAndDevelopmentBIRDMember_zhGJSHFLtS37" style="text-align: right" title="Noncurrent"&gt;386,328&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankOfReconstructionAndDevelopmentBIRDMember_zbg2k08gA2R1" style="text-align: right" title="Total"&gt;420,255&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;JICA 15 &#x2013; &#xa5;8,067,010 thousand (&#xa5;9,219,440 thousand in December 2021)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member_pn3n3" style="text-align: right" title="Current"&gt;45,602&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;273,610&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member_pn3n3" style="text-align: right" title="Total"&gt;319,212&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member_z7N1BuNAFJwf" style="text-align: right" title="Current"&gt;55,858&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member_zXN5c40omsF2" style="text-align: right" title="Noncurrent"&gt;391,008&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member_zx15qKgm0qJg" style="text-align: right" title="Total"&gt;446,866&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;JICA 18 &#x2013; &#xa5;7,253,120 thousand (&#xa5;8,289,280 thousand in December 2021)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_pn3n3" style="text-align: right" title="Current"&gt;41,001&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;245,865&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_pn3n3" style="text-align: right" title="Total"&gt;286,866&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_z6NSc3a1jGNe" style="text-align: right" title="Current"&gt;50,223&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_zEvZOeObgDz" style="text-align: right" title="Noncurrent"&gt;351,398&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_zU0jAfzxkIn" style="text-align: right" title="Total"&gt;401,621&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;JICA 17 &#x2013; &#xa5;3,753,048 thousand (&#xa5;3,706,564 thousand in December 2021)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member_pn3n3" style="text-align: right" title="Current"&gt;11,424&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;136,227&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member_pn3n3" style="text-align: right" title="Total"&gt;147,651&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member_zLidkayBCM3k" style="text-align: right" title="Current"&gt;12,833&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member_zKODBprHAE65" style="text-align: right" title="Noncurrent"&gt;165,900&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member_zrSQY0HGakc4" style="text-align: right" title="Total"&gt;178,733&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;JICA 19 &#x2013; &#xa5;26,296,011 thousand (&#xa5;28,109,529 thousand in December 2021)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member_pn3n3" style="text-align: right" title="Current"&gt;71,761&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;967,124&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member_pn3n3" style="text-align: right" title="Total"&gt;1,038,885&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member_zXqgNQZwvj15" style="text-align: right" title="Current"&gt;87,901&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member_z9ZlUg6eYXZ6" style="text-align: right" title="Noncurrent"&gt;1,272,803&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member_zenmUYQVHei7" style="text-align: right" title="Total"&gt;1,360,704&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;BID 1983AB &#x2013; US$7,692 thousand (US$15,385 thousand in December 2021)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB2Member_pn3n3" style="text-align: right" title="Current"&gt;39,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB2Member_zHz8bx42jWEf" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB2Member_pn3n3" style="text-align: right" title="Total"&gt;39,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB2Member_z59PjKWrwrYj" style="text-align: right" title="Current"&gt;42,927&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB2Member_z2dl3CmXyjzg" style="text-align: right" title="Noncurrent"&gt;42,336&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB2Member_z0svgMIaABA9" style="text-align: right" title="Total"&gt;85,263&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;&#160;Interest and charges&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current"&gt;17,487&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zb5Oh1yo8XDh" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;17,487&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zZoEkiESQx33" style="border-bottom: Black 1pt solid; text-align: right" title="Current"&gt;18,091&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_z7rWAUUAJkW8" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zVlWA647GUF" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;18,091&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1pt"&gt;Total in foreign currency&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current"&gt;312,587&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent"&gt;2,463,171&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;2,775,758&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zK0xM7QgzqCf" style="border-bottom: Black 1pt solid; text-align: right" title="Current"&gt;359,117&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zpZrHLVtzm67" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent"&gt;2,937,036&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zO8h8rIjaIM8" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;3,296,153&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"&gt;Total borrowings and financing&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20221231_z077niNTGtO1" style="border-bottom: Black 2.5pt double; text-align: right" title="Current"&gt;2,245,960&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Noncurrent"&gt;16,712,711&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_iI_pn3n3_c20221231_zFEOCNa3sFG2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;18,958,671&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231_zL6tDD3N17gi" style="border-bottom: Black 2.5pt double; text-align: right" title="Current"&gt;1,830,617&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231_zo159dCOYsq8" style="border-bottom: Black 2.5pt double; text-align: right" title="Noncurrent"&gt;15,893,219&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_iI_pn3n3_c20211231_z76qLaYL4sUa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;17,723,836&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A3_z9l05pVevdUj" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;






&lt;table cellpadding="0" cellspacing="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; width: 100%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="font: 7pt Georgia, Times, Serif; margin: 2.4pt 0"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;
    &lt;p style="font: 7pt/110% Georgia, Times, Serif; margin: 2.4pt 0"&gt;Exchange rate as of December 31, 2022: US$&lt;span id="xdx_905_eifrs-full--ClosingForeignExchangeRate_iI_pid_uNumber_c20221231__srt--CurrencyAxis__custom--USDMember_zKOwrdNYE6dl" title="Exchange rate"&gt;5.2177&lt;/span&gt;; &#xa5;&lt;span id="xdx_904_eifrs-full--ClosingForeignExchangeRate_iI_pid_uNumber_c20221231__srt--CurrencyAxis__currency--JPY_z29ZICzDysp5" title="Exchange rate"&gt;0.03957&lt;/span&gt; (as of
    December 31, 2021: US$&lt;span id="xdx_907_eifrs-full--ClosingForeignExchangeRate_iI_pid_uNumber_c20211231__srt--CurrencyAxis__custom--USDMember_zhsKYQvLL4Hk" title="Exchange rate"&gt;5.5805&lt;/span&gt;; &#xa5;&lt;span id="xdx_903_eifrs-full--ClosingForeignExchangeRate_iI_pid_uNumber_c20211231__srt--CurrencyAxis__currency--JPY_z3EKMdS7c6La" title="Exchange rate"&gt;0.04847&lt;/span&gt;).&lt;/p&gt;
    &lt;p style="font: 7pt/110% Georgia, Times, Serif; margin: 2.4pt 0"&gt;As of December 31, 2022, the Company did not have balances of borrowings
    and financing, raised during the year, to mature within 12 months.&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; padding-top: 2.4pt; padding-bottom: 2.4pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;





&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfBorrowingsTermsTableTextBlock_pn3n3_zVQASGfZ9u44" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Borrowings and financing (Details 1)"&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span id="xdx_8B3_zefQnZ9xoFm8" style="display: none"&gt;Schedule of borrowings terms&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; width: 39%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0"&gt;&lt;b&gt;Local currency&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Guarantees&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Maturity&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 31%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Annual interest rates&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 16%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Inflation adjustment&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;12th issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2025&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthMember" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;&#160;TR + 9.5% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;14th issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2022&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TJLP +1.92% (Series 1 and 3) and 9.19% (Series 2)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;IPCA (Series 2)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;17th issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2023&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI +0.75% (Series 1) and 4.5% (Series 2) and 4.75% (Series 3)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;IPCA (Series 2 and 3)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;18th issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2024&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TJLP + 1.92 % (Series 1 and 3) and 8.25% (Series 2)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;IPCA (Series 2)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;21st issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2022&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI + 0.60% e CDI+ 0.90%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;22nd issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2025&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI +0.58% (Series 1) and CDI + 0.90% (Series 2) and 6.0% (Series 3)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;IPCA (Series 3)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;23rd issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2027&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI +0.49% (Series 1) and CDI + 0.63% (Series 2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;24th issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2029&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_z3qNz4M9c8Ge" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;3.20% (Series 1) and 3.37% (Series 2)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;IPCA (Series 1 and 2)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;26th issue debentures &lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2030&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;4.65% (series 1) and 4.95% (series 2)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;IPCA (series 1 and 2)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;27th issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySeventhIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySeventhIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2027&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySeventhIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI +1.60% (Series 1) and CDI + 1.80% (Series 2) and 2.25% (Series 3)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;28th issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2028&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI +1.20% (Series 1) and CDI + 1.44% (Series 2) and 1.60% (Series 3)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;29th issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2036&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI +1.29% (Series 1) and 5.3058% (Series 2) and 5.4478% (Series 3)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;IPCA (series 2 and 3)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;30th issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zUpAlcSNib9g" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zlK9KDJMPrf8" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2029&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_z1iRCEJp6sPb" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI +1.30% (Series 1) and 1.58% (Series 2) &lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Brazilian Federal Savings Bank&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2023/2042&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;5% to 9.5%&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TR&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Brazilian Development Bank - BNDES PAC&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2023&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TJLP+1.82% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Brazilian Development Bank - BNDES PAC II 9751&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2027&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TJLP+1.72% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Brazilian Development Bank - BNDES PAC II 9752&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2027&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TJLP+1.72% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
&lt;tr style="background-color: White"&gt;
    &lt;td style="width: 39%; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Brazilian Development Bank - BNDES ONDA LIMPA&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zc1QL4KyJyg6" style="width: 8%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zZRKWGGRkCMk" style="width: 6%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2025&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zstgxp9TxBml" style="width: 31%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TJLP+1.92% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 16%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Brazilian Development Bank - BNDES TIET&#xca; III&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2028&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TJLP+1.66% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Brazilian Development Bank - BNDES 2015&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2015Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2015Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2035&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2015Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TJLP+2.18% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Brazilian Development Bank - BNDES 2014&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2026&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TJLP+1.76% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Inter-American Development Bank &#x2013; BID 2202&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Government&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2035&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI+0.86%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Inter-American Development Bank &#x2013; BID INVEST&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2034&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI+1.90% and CDI+2.70%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Inter-American Development Bank &#x2013; BID INVEST 2022&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zhCu9NLcE0Ec" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zBRQyYICM8b" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2036&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zRPUiVKejj6" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI+2.50%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;International Finance Corporation &#x2013; IFC&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zs8RzygEYwz6" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zaTYeCW0ZNO7" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2032&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zYrvQLZEPG0d" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI+2.00%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;&#160;Leases (Concession Agreements, Program Contracts and Contract Assets)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2035&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;7.73% to 10.12% &lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zmReYRaQTvTf" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;IPC&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;&#160;Leases (Others)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherLeasesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2027&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherLeasesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;5.20% to 15.39% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Other&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2025&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;3% (FEHIDRO) and TJLP + 1.5% (FINEP)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="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; width: 39%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0"&gt;&lt;b&gt;Foreign currency&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Guarantees&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Maturity&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 30%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Annual interest rates&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 17%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Exchange rate changes&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Inter-American Development Bank - BID 1212 - US$30,834 thousand&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Government&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2025&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member_fKCop_zsGldqXXYefj" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;3.31% (*)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;US$&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Inter-American Development Bank - BID 4623 - US$74,299 thousand&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Government&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2044&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member_fKCop_zU5ydOylosZ2" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;1.12% (*)&#160;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;US$&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;International Bank for Reconstruction and Development &#x2013; BIRDs 7662 and 8906 - US$78,197 thousand&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Government&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2034&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember_fKCop_zE5N7s6kDFa4" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2.85% (*)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember_zsIGYx2oPbCh" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;US$&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;JICA 15 &#x2013; &#xa5;8,067,010 thousand &lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Government&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2029&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;1.8% and 2.5%&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Yen&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
&lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 39%; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;JICA 18 &#x2013; &#xa5;7,253,120 thousand&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_zHW9LGDAhRjb" style="width: 8%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Government&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_z3pZC2OWuz3e" style="white-space: nowrap; width: 6%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2029&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_zCStdZHU29J1" style="white-space: nowrap; width: 30%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;1.8% and 2.5%&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_zHkL3214lohd" style="width: 17%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Yen&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;JICA 17&#x2013; &#xa5;3,753,048 thousand&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Government&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2035&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;1.2% and 0.01% &lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Yen&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;JICA 19&#x2013; &#xa5;26,296,011 thousand&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Government&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2037&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;1.7% and 0.01% &lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Yen&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;BID 1983AB &#x2013; US$7,692 thousand&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABUS15385ThousandMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;-&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABUS15385ThousandMember" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2023&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABUS15385ThousandMember_fKCop_zkBfpyWfGD4e" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2.08% to 2.38% (*)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABUS15385ThousandMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;US$&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 8pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F07_zSMUXA2wOTvc" style="text-align: left; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(*)&lt;/td&gt;
  &lt;td id="xdx_F13_zc8HV4hKvUM2" style="text-align: left; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;Rates comprising SOFR + contractually defined spread.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p id="xdx_8A9_z2AZP4vLM0e" style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Payment schedule &#x2013; book value
as of December 31, 2022&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfBorrowingsPaymentScheduleTableTextBlock_pn3n3_zR65SFr2VVyc" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Borrowings and financing (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_8BC_zZYfwYgPYJnl" style="display: none"&gt;Schedule of borrowings payment schedule&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;2025&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;2026&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;2027&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;2028&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;2029 to 2044&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;TOTAL&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 7pt; font-weight: bold; font-style: italic; text-align: justify"&gt;LOCAL CURRENCY&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 28%; text-align: justify"&gt;Debentures&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="2023"&gt;739,534&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="2024"&gt;1,072,853&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="2025"&gt;1,203,451&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="2026"&gt;1,082,322&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="2027"&gt;1,700,765&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zvU4DWKHHvv8" style="width: 5%; text-align: right" title="2028"&gt;644,748&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zP6rOgHx40xk" style="width: 5%; text-align: right" title="2029 to 2044"&gt;1,498,157&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="TOTAL"&gt;7,941,830&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Brazilian Federal Savings Bank&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="2023"&gt;99,767&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="2024"&gt;99,270&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="2025"&gt;105,476&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="2026"&gt;112,071&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="2027"&gt;119,068&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_zCjw6nyj9GKa" style="text-align: right" title="2028"&gt;126,371&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_zdtIHC9yBkzh" style="text-align: right" title="2029 to 2044"&gt;859,889&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="TOTAL"&gt;1,521,912&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;BNDES&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="2023"&gt;240,602&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="2024"&gt;233,867&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="2025"&gt;213,586&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="2026"&gt;203,726&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="2027"&gt;191,168&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_z7sSLeZwK9wh" style="text-align: right" title="2028"&gt;72,322&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_z5OMgOGL7F09" style="text-align: right" title="2029 to 2044"&gt;221,092&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="TOTAL"&gt;1,376,363&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;BID 2202&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="2023"&gt;181,349&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="2024"&gt;181,349&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="2025"&gt;181,349&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="2026"&gt;181,349&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="2027"&gt;181,349&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zLXgfPCaFtr3" style="text-align: right" title="2028"&gt;181,349&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zqB6yKngVIUd" style="text-align: right" title="2029 to 2044"&gt;1,257,264&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="TOTAL"&gt;2,345,358&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;BID INVEST&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="2023"&gt;37,340&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="2024"&gt;39,550&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="2025"&gt;44,300&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="2026"&gt;106,390&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="2027"&gt;108,728&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zqgeYCHD8Jz4" style="text-align: right" title="2028"&gt;143,591&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zqBs0ve3VLqi" style="text-align: right" title="2029 to 2044"&gt;411,166&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="TOTAL"&gt;891,065&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;BID INVEST 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentYearThree_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zDzQjqsFdWed" style="text-align: right" title="2023"&gt;14,100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_z1jUWMrCbxPa" style="text-align: right" title="2024"&gt;14,100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zVqmUS4GX2ti" style="text-align: right" title="2025"&gt;38,275&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zQQ48kgx7ZMf" style="text-align: right" title="2026"&gt;38,431&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_z4OMaHwThBfc" style="text-align: right" title="2027"&gt;38,431&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zmLGM8Y5zXl6" style="text-align: right" title="2028"&gt;38,431&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zPSm9bgD70J2" style="text-align: right" title="2029 to 2044"&gt;284,417&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentNet_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zaGnCYEs8Xe5" style="text-align: right" title="TOTAL"&gt;466,185&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;IFC&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentYearThree_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zH1OABA8JfSh" style="text-align: right" title="2023"&gt;80,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zNVxlOhNlL77" style="text-align: right" title="2024"&gt;80,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_ztOgRLEY3Ajb" style="text-align: right" title="2025"&gt;80,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zjyZEBz9HrF2" style="text-align: right" title="2026"&gt;80,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zMe1jcbkKfbf" style="text-align: right" title="2027"&gt;80,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zWz3rnXPEk56" style="text-align: right" title="2028"&gt;80,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zjW3130T8mH9" style="text-align: right" title="2029 to 2044"&gt;270,996&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsPaymentNet_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zPr4OqUwO1Li" style="text-align: right" title="TOTAL"&gt;750,996&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;Leases (Concession Agreements, Program Contracts and Contract Assets)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="2023"&gt;44,453&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="2024"&gt;46,638&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="2025"&gt;45,839&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="2026"&gt;30,769&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="2027"&gt;33,767&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zPIrbfUBQRtj" style="text-align: right" title="2028"&gt;33,968&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zhskodpqCih5" style="text-align: right" title="2029 to 2044"&gt;122,410&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="TOTAL"&gt;357,844&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;&#160;Leases (Others)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="2023"&gt;72,109&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="2024"&gt;15,580&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="2025"&gt;9,248&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="2026"&gt;3,972&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="2027"&gt;465&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zDPnJ9NWXO77" style="text-align: right" title="2028"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zZ31uBqakCCj" style="text-align: right" title="2029 to 2044"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="TOTAL"&gt;101,374&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Other&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="text-align: right" title="2023"&gt;6,241&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="text-align: right" title="2024"&gt;2,979&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="text-align: right" title="2025"&gt;2,746&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="text-align: right" title="2026"&gt;142&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_z3HNIwUVCV4f" style="text-align: right" title="2027"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zjZoYLz8GKuc" style="text-align: right" title="2028"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zDi2D5sMFqGf" style="text-align: right" title="2029 to 2044"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="text-align: right" title="TOTAL"&gt;12,108&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Interest and charges&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2023"&gt;417,878&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zv98aFsOIPUl" style="border-bottom: Black 1pt solid; text-align: right" title="2024"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zZfJl1sDB8f6" style="border-bottom: Black 1pt solid; text-align: right" title="2025"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zDBEAk3Saihe" style="border-bottom: Black 1pt solid; text-align: right" title="2026"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zPw1TUGxtKB1" style="border-bottom: Black 1pt solid; text-align: right" title="2027"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zTzWx955MtG7" style="border-bottom: Black 1pt solid; text-align: right" title="2028"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zkKWbei3P8Kl" style="border-bottom: Black 1pt solid; text-align: right" title="2029 to 2044"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL"&gt;417,878&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 28%; font-style: italic; text-align: justify; padding-bottom: 1pt"&gt;TOTAL IN LOCAL CURRENCY&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2023"&gt;1,933,373&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2024"&gt;1,786,186&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2025"&gt;1,924,270&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2026"&gt;1,839,172&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2027"&gt;2,453,741&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zerWBcjwChs5" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2028"&gt;1,320,780&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zuG4jGIuZ7gl" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2029 to 2044"&gt;4,925,391&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="TOTAL"&gt;16,182,913&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; font-weight: bold; font-style: italic; text-align: justify"&gt;FOREIGN CURRENCY&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;BID&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="2023"&gt;53,628&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="2024"&gt;53,628&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="2025"&gt;63,830&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="2026"&gt;20,403&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="2027"&gt;20,403&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zgnQkNgteAsb" style="text-align: right" title="2028"&gt;20,403&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zWUgDvNYbaCa" style="text-align: right" title="2029 to 2044"&gt;296,030&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="TOTAL"&gt;528,325&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;BIRD&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="2023"&gt;31,722&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="2024"&gt;31,722&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="2025"&gt;31,722&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="2026"&gt;31,722&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="2027"&gt;31,722&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zJh4xE2CcPjd" style="text-align: right" title="2028"&gt;31,722&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zFUXNqIkHOuh" style="text-align: right" title="2029 to 2044"&gt;207,038&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="TOTAL"&gt;397,370&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;JICA&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="2023"&gt;169,788&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="2024"&gt;169,787&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="2025"&gt;169,787&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="2026"&gt;169,787&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="2027"&gt;169,787&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zALemYOKQ99j" style="text-align: right" title="2028"&gt;169,787&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zYp8l5q7emdj" style="text-align: right" title="2029 to 2044"&gt;773,891&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="TOTAL"&gt;1,792,614&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;BID 1983AB&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="text-align: right" title="2023"&gt;39,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_z26wJDLZuz5l" style="text-align: right" title="2024"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zyM4bZu6BICj" style="text-align: right" title="2025"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_z8yaj25xrsde" style="text-align: right" title="2026"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zIQSCuqNiVe7" style="text-align: right" title="2027"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zCctbggeC4vf" style="text-align: right" title="2028"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zHARtX9FuFAe" style="text-align: right" title="2029 to 2044"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="text-align: right" title="TOTAL"&gt;39,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Interest and charges&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2023"&gt;17,487&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_z9a1jYmiddV9" style="border-bottom: Black 1pt solid; text-align: right" title="2024"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zCdn4qPs9oK1" style="border-bottom: Black 1pt solid; text-align: right" title="2025"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zQA40wqOiREb" style="border-bottom: Black 1pt solid; text-align: right" title="2026"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_z6obMLHBZJI7" style="border-bottom: Black 1pt solid; text-align: right" title="2027"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zJQs64hMJlSh" style="border-bottom: Black 1pt solid; text-align: right" title="2028"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zSPcLPHV6Gq1" style="border-bottom: Black 1pt solid; text-align: right" title="2029 to 2044"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL"&gt;17,487&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-style: italic; text-align: justify; padding-bottom: 1pt"&gt;TOTAL IN FOREIGN CURRENCY&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2023"&gt;312,587&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2024"&gt;255,137&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2025"&gt;265,339&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2026"&gt;221,912&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2027"&gt;221,912&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zq8PMiBN7Z34" style="border-bottom: Black 1pt solid; text-align: right" title="2028"&gt;221,912&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zCdqfVQNVFCc" style="border-bottom: Black 1pt solid; text-align: right" title="2029 to 2044"&gt;1,276,959&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL"&gt;2,775,758&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-style: italic; text-align: justify; padding-bottom: 1pt"&gt;Overall Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingsPaymentYearThree_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2023"&gt;2,245,960&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsPaymentYearFour_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2024"&gt;2,041,323&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingsPaymentYearFive_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2025"&gt;2,189,609&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentYearSix_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2026"&gt;2,061,084&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearSeven_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2027"&gt;2,675,653&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231_zKpJTxgAR4Ji" style="border-bottom: Black 1pt solid; text-align: right" title="2028"&gt;1,542,692&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231_zFe0oPTpMfIe" style="border-bottom: Black 1pt solid; text-align: right" title="2029 to 2044"&gt;6,202,350&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsPaymentNet_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL"&gt;18,958,671&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A3_zRmgMW0BNfNe" style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&lt;span style="letter-spacing: -0.25pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Changes&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfChangesInBorrowingsTableTextBlock_pn3n3_zZSrBAvqBq17" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Borrowings and financing (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8BD_zU82rpnz0zGa" style="display: none"&gt;Schedule of changes in borrowings&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Addition (lease)&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Funding&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Borrowing costs&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Monetary and Exchange variation&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Inflation adjustment / exchange variation and incorporated interest &#x2013; Capitalized&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Interest paid&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Amortization&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Accrued interest&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Provision for interest and fees &#x2013; Capitalized&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Expenses with borrowing costs&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 7pt; font-weight: bold; font-style: italic"&gt;LOCAL CURRENCY&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 52%; padding-left: 3.5pt"&gt;Debentures&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zmwte4rIZlxl" style="width: 1%; text-align: right" title="Borrowings and financing, beginning"&gt;7,467,968&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_z2oXWwq67qJ9" style="width: 1%; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4551"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingFunding_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Funding"&gt;1,000,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingFundingCosts_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Borrowing costs"&gt;(4,320&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Monetary variation and exchange rate changes"&gt;165,879&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_z4BkHWLSV0q6" style="width: 1%; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4559"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zwDTZtlfjchc" style="width: 1%; text-align: right" title="Interest paid"&gt;(712,966&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zedBNqacrwvg" style="width: 1%; text-align: right" title="Amortization"&gt;(563,504&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Accrued interest"&gt;544,116&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Provision for interest and fees - Capitalized"&gt;257,951&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Expenses with borrowing costs"&gt;11,242&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zqIkfIRqN0Pl" style="width: 1%; text-align: right" title="Borrowings and financing, ending"&gt;8,166,366&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Brazilian Federal Savings Bank&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_z83oGeMicFLd" style="text-align: right" title="Borrowings and financing, beginning"&gt;1,483,113&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_ztQI5CnqkDdd" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4575"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zElBtKpXjqGj" style="text-align: right" title="Funding"&gt;119,437&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_z2cIgddd8q25" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4579"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_z9XAOHYEqNC7" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;17,247&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zEYbDClItYK5" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;7,131&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zsNgEv4dMF6l" style="text-align: right" title="Interest paid"&gt;(117,041&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zUlI0ljHh2Ae" style="text-align: right" title="Amortization"&gt;(100,855&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--AccruedInterestOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zaoVtbG12QD" style="text-align: right" title="Accrued interest"&gt;80,422&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zPDop2RoQFb2" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;36,731&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zxZfAddNFpHg" style="text-align: right" title="Expenses with borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4593"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_z2TOxvidR7o1" style="text-align: right" title="Borrowings and financing, ending"&gt;1,526,185&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;BNDES&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zn8EWC2bwIBi" style="text-align: right" title="Borrowings and financing, beginning"&gt;1,392,844&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zPKU65tDZwr5" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4599"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFunding_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Funding"&gt;200,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zQblKsyKSUdd" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4603"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zsqO3TE5A0z1" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;7,020&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zo46smOs5Ryl" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;3,117&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zgcGkSQFIs5d" style="text-align: right" title="Interest paid"&gt;(104,596&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zQjHMlxQjHce" style="text-align: right" title="Amortization"&gt;(222,353&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;67,311&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;37,391&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;259&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zwkkEulHGqpl" style="text-align: right" title="Borrowings and financing, ending"&gt;1,380,993&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;BID 2202&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="Borrowings and financing, beginning"&gt;2,589,442&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zNjMfqxiV4Q8" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4623"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zAfzSOeGC1t5" style="text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4625"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zHBx6e2RERk1" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4627"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zkYxvdeWXcdc" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4629"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zXEDILEUe8l5" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4631"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zZyaS63fYm6g" style="text-align: right" title="Interest paid"&gt;(281,971&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zGTbrwA4KeQi" style="text-align: right" title="Amortization"&gt;(181,349&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="Accrued interest"&gt;98,574&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;224,899&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;955&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zfZ3qiesAnQ1" style="text-align: right" title="Borrowings and financing, ending"&gt;2,450,550&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;BID INVEST&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zEpxmZjdZTC8" style="text-align: right" title="Borrowings and financing, beginning"&gt;956,942&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_z601CQmENRQa" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4647"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zBhqXQk16341" style="text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4649"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_z4pEMxOE9GA7" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4651"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zQoT9DC8VNCa" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4653"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zmeNiCSNkqsh" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4655"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zCSTkGxZbpV4" style="text-align: right" title="Interest paid"&gt;(108,921&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_z5fqN24zhgUa" style="text-align: right" title="Amortization"&gt;(34,800&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;129,733&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zBcaeYhYL0ia" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4663"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;665&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zpuNQ47erjx4" style="text-align: right" title="Borrowings and financing, ending"&gt;943,619&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;IFC&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zdkzCo5AUc2k" style="text-align: right" title="Borrowings and financing, beginning"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4669"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zWKQjRatkfb7" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4671"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z2bBpkK0fzu9" style="text-align: right" title="Funding"&gt;760,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z4FrAySQDlme" style="text-align: right" title="Borrowing costs"&gt;(9,385&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z5gVJeCU8tPi" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4677"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z2TTwWonwwUc" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4679"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z0b12lK6lH58" style="text-align: right" title="Interest paid"&gt;(24,978&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z2bSdPgCizH7" style="text-align: right" title="Amortization"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4683"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--AccruedInterestOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z5isoheddGQe" style="text-align: right" title="Accrued interest"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4685"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z6YTofyj5h9k" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;48,507&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zfT94zdYbo99" style="text-align: right" title="Expenses with borrowing costs"&gt;381&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z0ogFMad82k6" style="text-align: right" title="Borrowings and financing, ending"&gt;774,525&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;BID INVEST 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zAooUtVF47rl" style="text-align: right" title="Borrowings and financing, beginning"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4693"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zojU9qoydnpb" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4695"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zOgaJLHQam6g" style="text-align: right" title="Funding"&gt;470,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zof8289S7hU3" style="text-align: right" title="Borrowing costs"&gt;(3,922&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zeESUF5LP4Ic" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4701"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zRIhdr0vUTw4" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4703"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zYjhjUMq28Zf" style="text-align: right" title="Interest paid"&gt;(30,698&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zEQx5mUXqOyc" style="text-align: right" title="Amortization"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4707"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--AccruedInterestOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zdFlpn844Wwa" style="text-align: right" title="Accrued interest"&gt;33,840&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_z9tehaNqAcBh" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4711"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zmRd8PnizJzl" style="text-align: right" title="Expenses with borrowing costs"&gt;107&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zwrMC31jl19a" style="text-align: right" title="Borrowings and financing, ending"&gt;469,327&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 52%; text-align: left; padding-left: 3.5pt"&gt;Leases (Concession Agreements, Program Contracts and Contract Assets)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zWxozpQWVvCl" style="width: 1%; text-align: right" title="Borrowings and financing, beginning"&gt;397,311&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zVRRcct25yNk" style="width: 1%; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4719"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_z4OO8kqNWjtj" style="width: 1%; text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4721"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zKfU0kWIc6kb" style="width: 1%; text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4723"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zYXEEqxc6AY2" style="width: 1%; text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4725"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zBd41i01n2I5" style="width: 1%; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4727"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zKJpERcdPyx4" style="width: 1%; text-align: right" title="Interest paid"&gt;(54,390&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zuKlSkrNNnQd" style="width: 1%; text-align: right" title="Amortization"&gt;(39,467&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="width: 1%; text-align: right" title="Accrued interest"&gt;54,390&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zlso5zcXWC8c" style="width: 1%; text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4735"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zJ9ZEipRrTx9" style="width: 1%; text-align: right" title="Expenses with borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4737"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_z30IDGUmPmh" style="width: 1%; text-align: right" title="Borrowings and financing, ending"&gt;357,844&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Leases (Others)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zDJ1Qmm6D5Mf" style="text-align: right" title="Borrowings and financing, beginning"&gt;125,969&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CashOutflowForLeases_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Addition (lease)"&gt;42,182&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zDTZkbsCTYv3" style="text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4745"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zjG63CsEw1l6" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4747"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zyGjrYsyCVC6" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4749"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zPoUPdqmGvrf" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4751"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_z9AOH3N7Xrtd" style="text-align: right" title="Interest paid"&gt;(17,659&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zFK1eXzLlaL9" style="text-align: right" title="Amortization"&gt;(84,437&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;35,319&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zMoaTsJDEQ0d" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4759"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zsf1HgFWFdJd" style="text-align: right" title="Expenses with borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4761"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_ztXxz6NKMSU6" style="text-align: right" title="Borrowings and financing, ending"&gt;101,374&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 3.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zuDYYt2ZULEc" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;14,094&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zaJJLXfS81Vh" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4767"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingFunding_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;3,654&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingFundingCosts_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4771"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_z9fUYQmvtuad" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;56&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zpeSFnw8VJEj" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;2&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zM43olYTxvsj" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(789&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zaRQZJtglPK6" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(5,669&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;748&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;34&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zHl3kILTWbZ9" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4785"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zELopaWVaxSc" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;12,130&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;TOTAL IN LOCAL CURRENCY&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_z5JbXkuAriqi" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;14,427,683&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CashOutflowForLeases_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"&gt;42,182&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingFunding_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;2,553,091&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingFundingCosts_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;(17,627&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;190,202&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zUnwfAjju0Pd" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;10,250&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_ze9GFt2HB6X9" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(1,454,009&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zM3uzY5VOoJf" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(1,232,434&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;1,044,453&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;605,513&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;13,609&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zTQ3DVDguGSa" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;16,182,913&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; font-weight: bold; font-style: italic; text-align: left; padding-left: 3.5pt"&gt;FOREIGN CURRENCY&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;BIDs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zy4fGaoeGshc" style="text-align: right" title="Borrowings and financing, beginning"&gt;387,837&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zy9yOmGDFtD4" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4815"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingFunding_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Funding"&gt;226,497&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFundingCosts_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Borrowing costs"&gt;(6,732&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;(20,355&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zhbFfDJr2wN8" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4823"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zABZAIAtntbj" style="text-align: right" title="Interest paid"&gt;(12,581&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zWEfXo42Daw1" style="text-align: right" title="Amortization"&gt;(56,273&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;13,733&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_z8cRaYt3blh1" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4831"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;567&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zfJ3uPBeSXei" style="text-align: right" title="Borrowings and financing, ending"&gt;532,693&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;BIRD&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Borrowings_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Borrowings and financing, beginning"&gt;420,881&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zOssAgpAgWYf" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4839"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zTNmUIMbWPU2" style="text-align: right" title="Funding"&gt;39,417&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingFundingCosts_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Borrowing costs"&gt;(3,166&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;(28,665&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zQALbWPnNzCe" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;61&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zCuY1NySDwL7" style="text-align: right" title="Interest paid"&gt;(3,779&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zpeRuaZF77vg" style="text-align: right" title="Amortization"&gt;(30,895&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;5,525&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zGR67IjCnTI1" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;20&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;363&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zAxP11tfcxjf" style="text-align: right" title="Borrowings and financing, ending"&gt;399,762&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;JICA&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Borrowings and financing, beginning"&gt;2,401,887&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zAc8ftQ5bCgc" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4863"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zrw9eDPBv7Oe" style="text-align: right" title="Funding"&gt;15,546&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zZG6lTY0Z4Oj" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4867"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;(437,296&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zpGOC7pBUtoe" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;3,243&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zzkKCwARL568" style="text-align: right" title="Interest paid"&gt;(33,167&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zmA5wqQB2Qf7" style="text-align: right" title="Amortization"&gt;(177,007&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;26,597&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;3,102&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;204&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zb9DYaz0Lav6" style="text-align: right" title="Borrowings and financing, ending"&gt;1,803,109&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 3.5pt"&gt;BID 1983AB&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;85,548&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zopX2hRWU5S3" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4887"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingFunding_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4889"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zkPBYJ4lBBs7" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4891"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;(5,602&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zbYTvM8VFoqd" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4895"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zm4yF34wZbhj" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(1,952&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_z2PFTg7Pm3wi" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(40,115&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;1,284&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;614&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;417&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zKA2ZVdckfO4" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;40,194&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 7pt; font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;TOTAL IN FOREIGN CURRENCY&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zqvUDqnR5ZM6" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;3,296,153&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_z7kJGogBBwZj" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4911"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zGSrKQpx0ypa" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;281,460&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zbxPubUpkask" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;(9,898&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zRfHhe046iRc" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;(491,918&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zjJsbMlTyL7f" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;3,304&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_ziS4RIBOhfDe" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(51,479&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zm4TQVzFvTOc" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(304,290&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AccruedInterestOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_z8yF1p60Aap7" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;47,139&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zPd69OBliESf" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;3,736&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zQmPCn10HS54" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;1,551&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zAaIJCUQCdid" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;2,775,758&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-style: italic; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;TOTAL&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iI_pn3n3_c20211231_zDhKCeSi0rF2" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings and financing, beginning"&gt;17,723,836&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CashOutflowForLeases_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Addition (lease)"&gt;42,182&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingFunding_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Funding"&gt;2,834,551&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFundingCosts_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowing costs"&gt;(27,525&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Monetary variation and exchange rate changes"&gt;(301,716&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestCostsCapitalised_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;13,554&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231_z7ZhRHEGxIbg" style="border-bottom: Black 2.5pt double; text-align: right" title="Interest paid"&gt;(1,505,488&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231_zdhVKSd6ecBd" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortization"&gt;(1,536,724&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--AccruedInterestOnBorrowings_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued interest"&gt;1,091,592&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Provision for interest and fees - Capitalized"&gt;609,249&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Expenses with borrowing costs"&gt;15,160&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231_zqr9ipFCaHaa" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings and financing, ending"&gt;18,958,671&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Addition (lease)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Funding&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Borrowing costs&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Monetary and Exchange variation&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Inflation adjustment / exchange variation and incorporated interest &#x2013; Capitalized&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Interest paid&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Amortization&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Accrued interest&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Provision for interest and fees &#x2013; Capitalized&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Expenses with borrowing costs&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;LOCAL CURRENCY&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 52%; font-size: 8pt; padding-left: 3.5pt"&gt;Debentures&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zEBJt9S0e9C3" style="width: 1%; text-align: right" title="Borrowings and financing, beginning"&gt;6,756,504&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zhiHd3CcpIvk" style="width: 1%; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4959"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Funding"&gt;2,450,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Borrowing costs"&gt;(25,717&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Monetary variation and exchange rate changes"&gt;225,106&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zQNIRVCWQe6f" style="width: 1%; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4967"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zGo0bhT2bhd7" style="width: 1%; text-align: right" title="Interest paid"&gt;(387,618&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zlfuIjJnY5Rh" style="width: 1%; text-align: right" title="Amortization"&gt;(1,963,282&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Accrued interest"&gt;258,114&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Provision for interest and fees - Capitalized"&gt;139,563&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Expenses with borrowing costs"&gt;15,298&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zHYMKS3sRqwj" style="width: 1%; text-align: right" title="Borrowings and financing, ending"&gt;7,467,968&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 8pt; text-align: left; padding-left: 3.5pt"&gt;Brazilian Federal Savings Bank&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zfgDJXDgfz2l" style="text-align: right" title="Borrowings and financing, beginning"&gt;1,418,832&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zJZtZO942u5l" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4983"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zAU4QVFwj1Gc" style="text-align: right" title="Funding"&gt;156,488&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingFundingCosts_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zw56ZcZhVZpc" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4987"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_ze5h352QVAfe" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;685&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zHtMhZam8067" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4991"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zAgykA3ZC965" style="text-align: right" title="Interest paid"&gt;(113,030&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zsXx3DaoKohh" style="text-align: right" title="Amortization"&gt;(93,064&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--AccruedInterestOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_z3GwrSTtvDDc" style="text-align: right" title="Accrued interest"&gt;79,966&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zbQmFrquP4jj" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;33,236&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_z3xdELCiE629" style="text-align: right" title="Expenses with borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5001"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zLXcMh0EbASk" style="text-align: right" title="Borrowings and financing, ending"&gt;1,483,113&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 8pt; padding-left: 3.5pt"&gt;BNDES&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zR7dq57JtnTd" style="text-align: right" title="Borrowings and financing, beginning"&gt;1,370,902&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zNYoDxgdUs72" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5007"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Funding"&gt;207,136&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFundingCosts_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zcF12uETgrBk" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5011"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zddoyhoHy1p8" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5013"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zZ7yyZ5H3zZk" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5015"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_z2sDVkXehM3h" style="text-align: right" title="Interest paid"&gt;(88,084&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zjCoHkze4jC" style="text-align: right" title="Amortization"&gt;(186,179&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;51,122&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;37,688&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;259&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zLDLa9Ouvbs5" style="text-align: right" title="Borrowings and financing, ending"&gt;1,392,844&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 8pt; padding-left: 3.5pt"&gt;BID 2202&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_z6r9Bjv57kDa" style="text-align: right" title="Borrowings and financing, beginning"&gt;2,730,195&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zjktWRl7sdo6" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5031"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zvel1TodKH86" style="text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5033"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingFundingCosts_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zOsfuRjSF0t2" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5035"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zuWIfdmmEbi2" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5037"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_z7PDiOVmHih5" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5039"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_z3Q3EUBEaUkc" style="text-align: right" title="Interest paid"&gt;(97,829&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zrf4nEilg2pl" style="text-align: right" title="Amortization"&gt;(181,349&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="Accrued interest"&gt;63,964&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;73,506&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;955&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_z7UfJf7Y9IAj" style="text-align: right" title="Borrowings and financing, ending"&gt;2,589,442&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 8pt; text-align: left; padding-left: 3.5pt"&gt;BID INVEST&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_z10qPwQsB1Fa" style="text-align: right" title="Borrowings and financing, beginning"&gt;944,513&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zrV25EjhWCSk" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5055"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_z0OWERXF831g" style="text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5057"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5059"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_z6mLejYMrXX5" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5061"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zV221lJlWIH5" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5063"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zHepK0rSm2S3" style="text-align: right" title="Interest paid"&gt;(33,276&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zhPpyXqobERd" style="text-align: right" title="Amortization"&gt;(18,340&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--AccruedInterestOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zfUoOB39nAoe" style="text-align: right" title="Accrued interest"&gt;63,380&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zFm4g2354w3h" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5071"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zkFyDwLkxIh4" style="text-align: right" title="Expenses with borrowing costs"&gt;665&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zHE3U5DNohYg" style="text-align: right" title="Borrowings and financing, ending"&gt;956,942&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 8pt; text-align: left; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Borrowings and financing, beginning"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Addition (lease)"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Funding"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Borrowing costs"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Interest paid"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Amortization"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Accrued interest"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Expenses with borrowing costs"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Borrowings and financing, ending"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 52%; font-size: 8pt; text-align: left; padding-left: 3.5pt"&gt;&#160;Leases (Concession Agreements, Program Contracts and Contract Assets)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zuVD6rvZ3rf8" style="width: 1%; text-align: right" title="Borrowings and financing, beginning"&gt;428,743&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zxRFyscCtftf" style="width: 1%; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5079"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zBgv3W2Zzlv9" style="width: 1%; text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5081"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingFundingCosts_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zwymwcTwuwL" style="width: 1%; text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5083"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zznF6WOF2xIa" style="width: 1%; text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5085"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zLtZ94LBUwuf" style="width: 1%; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5087"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zjCHVte95a19" style="width: 1%; text-align: right" title="Interest paid"&gt;(52,250&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zlwiIoTSozF8" style="width: 1%; text-align: right" title="Amortization"&gt;(31,432&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="width: 1%; text-align: right" title="Accrued interest"&gt;52,250&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zsk625mER8x1" style="width: 1%; text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5095"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_z0I0UKdClII1" style="width: 1%; text-align: right" title="Expenses with borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5097"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_z6xSqFQJqTjk" style="width: 1%; text-align: right" title="Borrowings and financing, ending"&gt;397,311&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 8pt; text-align: left; padding-left: 3.5pt"&gt;&#160;Leases (Others)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_z5eGVbSIqPh8" style="text-align: right" title="Borrowings and financing, beginning"&gt;45,876&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CashOutflowForLeases_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Addition (lease)"&gt;140,187&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zgg2ghLl0ckh" style="text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5105"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingFundingCosts_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zvKhlO7k9XYc" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5107"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zqbbuODsL5v9" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5109"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zq3MhdCpreza" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5111"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_z8tGgQkur5c7" style="text-align: right" title="Interest paid"&gt;(15,782&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zz5i87ib9Ch5" style="text-align: right" title="Amortization"&gt;(76,013&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;31,701&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zpZYwCf4Twr3" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5119"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zRcc3fkMKeM3" style="text-align: right" title="Expenses with borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5121"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zLRBg6lL5Fkh" style="text-align: right" title="Borrowings and financing, ending"&gt;125,969&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 8pt; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zu7NZlsd46N9" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;15,197&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zr9TmEQV1i0j" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5127"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;2,921&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFundingCosts_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zeKtnKyopv45" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;(32&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zGnA2X3kdK81" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5133"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zLPbPPkl4zs3" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5135"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zNuvvMq94s83" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(718&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zpxJltXo2Zf5" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(3,986&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;690&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;22&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_z6QTtWJ3BAd5" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5145"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zOUbsC5gNp69" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;14,094&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;TOTAL IN LOCAL CURRENCY&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zLb9ZRRWoo02" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;13,710,762&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CashOutflowForLeases_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"&gt;140,187&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;2,816,545&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;(25,749&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;225,791&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zFyavNeUbtDb" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5159"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zz7geJrdHZD6" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(788,587&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zoOGIje0I9gj" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(2,553,645&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;601,187&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;284,015&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;17,177&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zxGYDcPt9Ob6" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;14,427,683&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; font-style: italic; text-align: left; padding-left: 3.5pt"&gt;FOREIGN CURRENCY&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 8pt; padding-left: 3.5pt"&gt;BIDs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zQaaBgbT89sc" style="text-align: right" title="Borrowings and financing, beginning"&gt;317,302&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zR5G8k3VoHK8" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5175"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Funding"&gt;108,728&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Borrowing costs"&gt;(7,620&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;22,979&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_z03y6PSviXd2" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5183"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zcHJBoJ5tYF3" style="text-align: right" title="Interest paid"&gt;(8,488&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zn80nWdyFZDd" style="text-align: right" title="Amortization"&gt;(53,197&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;7,936&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5191"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;197&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zhQDz2zA4jgb" style="text-align: right" title="Borrowings and financing, ending"&gt;387,837&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 8pt; padding-left: 3.5pt"&gt;BIRD&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zt8bT8bjk4S4" style="text-align: right" title="Borrowings and financing, beginning"&gt;426,860&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zAEv3Ln2vvW3" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5199"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zU9BLarj2Afk" style="text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5201"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Borrowing costs"&gt;(3,377&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;30,814&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--InterestCostsCapitalised_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5207"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zcMC7QZxeNy9" style="text-align: right" title="Interest paid"&gt;(2,481&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zMUuRPhaOTX6" style="text-align: right" title="Amortization"&gt;(32,965&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;1,789&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5215"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;241&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zR7OexDtKvm1" style="text-align: right" title="Borrowings and financing, ending"&gt;420,881&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 8pt; padding-left: 3.5pt"&gt;JICA&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_ze1OOXp9xIId" style="text-align: right" title="Borrowings and financing, beginning"&gt;2,684,321&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_z0AXLLBMzd45" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5223"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Funding"&gt;34,360&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Borrowing costs"&gt;(76&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;(108,851&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--InterestCostsCapitalised_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;10,198&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_z1NLqT8mYa26" style="text-align: right" title="Interest paid"&gt;(43,184&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zWFGzFXe2561" style="text-align: right" title="Amortization"&gt;(216,190&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;35,315&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;5,802&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;192&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_z9VNiQJDt5Cf" style="text-align: right" title="Borrowings and financing, ending"&gt;2,401,887&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 8pt; padding-bottom: 1pt; padding-left: 3.5pt"&gt;BID 1983AB&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zXB5Uno7Je0i" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;119,379&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zMHJSgK4DAKb" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5247"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zHHXBdR7revi" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5249"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5251"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;6,536&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestCostsCapitalised_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5255"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zquiMwYeMX3h" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(2,705&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zDA7HbW3zDl4" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(40,607&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;1,753&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;777&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;415&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zusl5vhjKkcc" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;85,548&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;TOTAL IN FOREIGN CURRENCY&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_ztXFiVuHQPbd" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;3,547,862&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zX7xBum7K0Sh" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5271"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;143,088&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;(11,073&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;(48,522&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--InterestCostsCapitalised_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;10,198&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zn8sFiXm6ycj" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(56,858&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zXFYhCxNuMof" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(342,959&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;46,793&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;6,579&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;1,045&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_z8XLOjOslP8g" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;3,296,153&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-style: italic; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;TOTAL&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231_zk5trt6jIhW2" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings and financing, beginning"&gt;17,258,624&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CashOutflowForLeases_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Addition (lease)"&gt;140,187&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingFunding_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Funding"&gt;2,959,633&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingFundingCosts_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowing costs"&gt;(36,822&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Monetary variation and exchange rate changes"&gt;177,269&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--InterestCostsCapitalised_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;10,198&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231_zIxPCnnyS7Tb" style="border-bottom: Black 2.5pt double; text-align: right" title="Interest paid"&gt;(845,445&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231_z7ySeM2amJe4" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortization"&gt;(2,896,604&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--AccruedInterestOnBorrowings_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued interest"&gt;647,980&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Provision for interest and fees - Capitalized"&gt;290,594&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Expenses with borrowing costs"&gt;18,222&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231_zGyXuA9ERmI7" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings and financing, ending"&gt;17,723,836&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;December 31, 2019&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Foreign/local currency translation&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Addition (lease)&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Funding&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Borrowing costs&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Monetary and exchange variation&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Inflation adjustment / exchange variation and incorporated interest &#x2013; Capitalized&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Interest paid&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Amortization&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Accrued interest&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Provision for interest and fees &#x2013; Capitalized&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Expenses with borrowing costs&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 7pt; font-weight: bold; font-style: italic"&gt;LOCAL CURRENCY&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 48%; padding-left: 3.5pt"&gt;Debentures&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zwA6km3x4dGi" style="width: 1%; text-align: right" title="Borrowings and financing, beginning"&gt;3,711,228&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_z3HfJdwSof2j" style="width: 1%; text-align: right" title="Funding"&gt;3,507,640&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zdft7pqhvyKj" style="width: 1%; text-align: right" title="Borrowing costs"&gt;(52,328&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_z0mfGLMMKHy5" style="width: 1%; text-align: right" title="Monetary variation and exchange rate changes"&gt;86,939&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zFGazgWKWSel" style="width: 1%; text-align: right" title="Interest paid"&gt;(161,494&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zSAIxQTAuEV1" style="width: 1%; text-align: right" title="Amortization"&gt;(572,871&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zI3F5IZQMtW" style="width: 1%; text-align: right" title="Accrued interest"&gt;201,150&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zNKbcPUzhV3d" style="width: 1%; text-align: right" title="Provision for interest and fees - Capitalized"&gt;26,073&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zZfVTcQsyx5f" style="width: 1%; text-align: right" title="Expenses with borrowing costs"&gt;10,167&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zcm4RP7SgrBh" style="width: 1%; text-align: right" title="Borrowings and financing, ending"&gt;6,756,504&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Brazilian Federal Savings Bank&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zAF9fRLXgVok" style="text-align: right" title="Borrowings and financing, beginning"&gt;1,429,250&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_znRilTJJCMo2" style="text-align: right" title="Funding"&gt;74,485&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zcLu0Mc3iSd4" style="text-align: right" title="Interest paid"&gt;(111,601&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zAK1Smdhsjcc" style="text-align: right" title="Amortization"&gt;(84,821&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zt5FAWQenI4g" style="text-align: right" title="Amortization"&gt;73,067&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zVEbyUydnN66" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;38,452&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zUdRkepPOgml" style="text-align: right" title="Borrowings and financing, ending"&gt;1,418,832&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;BNDES&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_z2Jk8ahJLQM4" style="text-align: right" title="Borrowings and financing, beginning"&gt;1,201,411&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_z1nFZa7GgN2k" style="text-align: right" title="Funding"&gt;213,514&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zlFMGLj6Gx07" style="text-align: right" title="Interest paid"&gt;(47,164&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zZVGnC4RVNG1" style="text-align: right" title="Amortization"&gt;(81,213&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zVh7ci4NP2E7" style="text-align: right" title="Accrued interest"&gt;47,668&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zuT2eWyk5gPa" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;36,427&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zE9028HtB544" style="text-align: right" title="Expenses with borrowing costs"&gt;259&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zmfbRX26v6S5" style="text-align: right" title="Borrowings and financing, ending"&gt;1,370,902&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;BID 2202&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zMJHTIdvDp6b" style="text-align: right" title="Borrowings and financing, beginning"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5367"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--ForeignLocalCurrencyTranslations_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_z4OcAYELTxEh" style="text-align: right" title="Foreignlocal currency translation"&gt;2,807,371&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zZ9DvVlhFXFk" style="text-align: right" title="Interest paid"&gt;(37,613&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zrjEECmSE0Uf" style="text-align: right" title="Amortization"&gt;(90,674&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_z0JLAyPNOY51" style="text-align: right" title="Accrued interest"&gt;22,668&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zPdxPNrEaNY7" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;27,886&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zqghEXXjqZrh" style="text-align: right" title="Expenses with borrowing costs"&gt;557&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zJ9n9L1zyJM2" style="text-align: right" title="Borrowings and financing, ending"&gt;2,730,195&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;BID INVEST&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zy89TfygGyS7" style="text-align: right" title="Borrowings and financing, beginning"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5383"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zrua0x67lw4" style="text-align: right" title="Funding"&gt;950,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_z69wICbDZlq3" style="text-align: right" title="Borrowing costs"&gt;(7,125&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_z7mTnEtRb9nk" style="text-align: right" title="Accrued interest"&gt;1,638&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zcyeGZY0NgRd" style="text-align: right" title="Borrowings and financing, ending"&gt;944,513&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 48%; text-align: left; padding-left: 3.5pt"&gt;&#160;Leases (Concession Agreements, Program Contracts and Contract Assets)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zb95zE2PJ803" style="width: 1%; text-align: right" title="Borrowings and financing, beginning"&gt;459,671&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zsO0oon7fr3c" style="width: 1%; text-align: right" title="Interest paid"&gt;(51,431&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zmiWVPmhjgoe" style="width: 1%; text-align: right" title="Amortization"&gt;(30,928&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zYnfMtlAeqV7" style="width: 1%; text-align: right" title="Accrued interest"&gt;51,431&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zQgaT2ZdiHyf" style="width: 1%; text-align: right" title="Borrowings and financing, ending"&gt;428,743&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&#160;Leases (Others)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zhUilEpTDxkb" style="text-align: right" title="Borrowings and financing, beginning"&gt;74,453&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--CashOutflowForLeases_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zGXIRNvkeZkf" style="text-align: right" title="Addition (lease)"&gt;28,549&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zbioNOqi49h1" style="text-align: right" title="Interest paid"&gt;(9,108&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zizj1CzptN5l" style="text-align: right" title="Amortization"&gt;(56,571&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zxbKoyebOEM6" style="text-align: right" title="Accrued interest"&gt;8,553&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zX7fWVsFtwuh" style="text-align: right" title="Borrowings and financing, ending"&gt;45,876&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 3.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zpDScnROEPe" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;9,898&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zFUFCguZTz4j" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;7,250&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zw97uaqBtwT9" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(671&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_z1YWfPpnLPKg" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(1,962&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zXGP3jLgRyjl" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;651&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zVPhh7xrGL0d" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;31&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zhrUftWxIKD9" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;15,197&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;TOTAL IN LOCAL CURRENCY&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zjoYdbNWpo52" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;6,885,911&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--ForeignLocalCurrencyTranslations_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zT3RIUSXGPN3" style="border-bottom: Black 1pt solid; text-align: right" title="Foreignlocal currency translation"&gt;2,807,371&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CashOutflowForLeases_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zgUHUrPfOuBf" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"&gt;28,549&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zQ3oSXK7UyKe" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;4,752,889&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zfqHQdPnBfn" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;(59,453&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zrLdop38wr66" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;86,939&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zKvpb37eEJXe" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(419,082&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zeqeDtFWTJd6" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(919,040&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zxn0o6sO7813" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;406,826&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zVr4avRB0ved" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;128,869&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zxBZ76K16me1" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;10,983&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zx2DPHdgo7ed" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;13,710,762&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; font-weight: bold; font-style: italic; text-align: left; padding-left: 3.5pt"&gt;FOREIGN CURRENCY&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;BIDs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zReodKQf3eZ6" style="text-align: right" title="Borrowings and financing, beginning"&gt;2,316,190&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--ForeignLocalCurrencyTranslations_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zO22KXfpug07" style="text-align: right" title="Foreignlocal currency translation"&gt;(2,807,371&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CashOutflowForLeases_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zfsWzGDfIxOk" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5457"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zhimktBKXYWi" style="text-align: right" title="Funding"&gt;52,141&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_z8BSAxLDuv4k" style="text-align: right" title="Borrowing costs"&gt;(6,635&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zWtGFGDEGZRa" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;845,246&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--InterestCostsCapitalised_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zChOweoUrIt8" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;48,246&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zGtYxgkXmILc" style="text-align: right" title="Interest paid"&gt;(45,010&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zZk6wHzWHL5c" style="text-align: right" title="Amortization"&gt;(121,088&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zd8HVjQ80Ym3" style="text-align: right" title="Accrued interest"&gt;10,490&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zpVuMgcbp0W4" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;24,695&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zSz8EWpI0tUc" style="text-align: right" title="Expenses with borrowing costs"&gt;398&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zgzyXOwY9Nol" style="text-align: right" title="Borrowings and financing, ending"&gt;317,302&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;BIRD&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zjuwvvektec5" style="text-align: right" title="Borrowings and financing, beginning"&gt;357,880&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zJxXtiznrEF3" style="text-align: right" title="Borrowing costs"&gt;(2,029&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zXlhAlI7Ofkf" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;102,029&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--InterestCostsCapitalised_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zeCihhWxnYve" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;1,217&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zfIUz6EWSk2a" style="text-align: right" title="Interest paid"&gt;(7,572&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zw8YuC8u9ulk" style="text-align: right" title="Amortization"&gt;(31,216&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zep0I7pelfKa" style="text-align: right" title="Accrued interest"&gt;5,659&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zW7AWTWNRuZ" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;752&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zBwDv8OKTlci" style="text-align: right" title="Expenses with borrowing costs"&gt;140&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zAkNdtkXSpn" style="text-align: right" title="Borrowings and financing, ending"&gt;426,860&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;Eurobonds&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EuroBondsMember_zt3DyJfYfyY8" style="text-align: right" title="Borrowings and financing, beginning"&gt;1,413,956&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EuroBondsMember_zoZke9pR0RCk" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;457,931&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EuroBondsMember_zdb7w3mhpGJc" style="text-align: right" title="Interest paid"&gt;(104,170&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EuroBondsMember_zb3dvBCpbGg3" style="text-align: right" title="Amortization"&gt;(1,868,676&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EuroBondsMember_zPte2aV1mpkk" style="text-align: right" title="Accrued interest"&gt;90,941&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EuroBondsMember_zm4W1hJKkAj9" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;9,195&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EuroBondsMember_zKRCDkFRztl8" style="text-align: right" title="Expenses with borrowing costs"&gt;823&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EuroBondsMember_zUTVGBMhtuJ3" style="text-align: right" title="Borrowings and financing, ending"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5513"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;JICA&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zWXyjkIV3HDi" style="text-align: right" title="Borrowings and financing, beginning"&gt;2,106,908&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zNj8CaaoUW6e" style="text-align: right" title="Funding"&gt;40,830&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zOTxNvmujb38" style="text-align: right" title="Borrowing costs"&gt;(117&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zsdKn3MVsjGd" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;715,956&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestCostsCapitalised_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zvY0t2g07Yll" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;17,841&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zjsDHRUOjdp8" style="text-align: right" title="Interest paid"&gt;(43,758&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zyP5MbwFZ869" style="text-align: right" title="Amortization"&gt;(200,597&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zlbZBEVPuklc" style="text-align: right" title="Accrued interest"&gt;40,172&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zEBfi40n5f0i" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;6,897&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zgRwCme1uQx1" style="text-align: right" title="Expenses with borrowing costs"&gt;189&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zMhmGU4okMKi" style="text-align: right" title="Borrowings and financing, ending"&gt;2,684,321&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 3.5pt"&gt;BID 1983AB&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zcfSQi4SD11h" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;163,864&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zyDQkWcUHSi8" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;(152&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zGp2ywsLEe4l" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;59,078&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zHDEXceBHARb" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(7,033&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zceRYHX1uAsd" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(103,482&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zOtuzfKlDBHg" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;5,843&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zWsW2OXXO8D1" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;618&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zpbYkiaWZAh4" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;643&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zvnNUt5smk0a" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;119,379&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;TOTAL IN FOREIGN CURRENCY&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zxUAbfunsBI6" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;6,358,798&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--ForeignLocalCurrencyTranslations_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zN1giquhb1J2" style="border-bottom: Black 1pt solid; text-align: right" title="Foreignlocal currency translation"&gt;(2,807,371&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zwJpV1w7fiyd" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;92,971&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zufsbBX6QQw4" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;(8,933&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zW4VBql6S6Cb" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;2,180,240&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--InterestCostsCapitalised_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zVwLj3z6iSK9" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;67,304&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zIb4nfruABTf" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(207,543&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zYO6fnK4DPGk" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(2,325,059&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zfW3HxGzqJB5" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;153,105&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_z7tWlbMWOtde" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;42,157&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_z2RcPH1h7Cy9" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;2,193&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zB1G07DKmn9" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;3,547,862&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-style: italic; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;TOTAL&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231_z4EAEb2jpaI8" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings and financing, beginning"&gt;13,244,709&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CashOutflowForLeases_pn3n3_c20200101__20201231_zWFvScL9xqfk" style="border-bottom: Black 2.5pt double; text-align: right" title="Addition (lease)"&gt;28,549&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingFunding_pn3n3_c20200101__20201231_z3FU9aDVihF" style="border-bottom: Black 2.5pt double; text-align: right" title="Funding"&gt;4,845,860&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231_zulojzc94kt6" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowing costs"&gt;(68,386&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231_zAqBF7I7Sxk5" style="border-bottom: Black 2.5pt double; text-align: right" title="Monetary variation and exchange rate changes"&gt;2,267,179&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsCapitalised_pn3n3_c20200101__20201231_zvW3seh4ELAa" style="border-bottom: Black 2.5pt double; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;67,304&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231_zdEaIXPMyRL1" style="border-bottom: Black 2.5pt double; text-align: right" title="Interest paid"&gt;(626,625&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231_zTYSfbSqNBJ1" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortization"&gt;(3,244,099&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231_zlwYychx1k0h" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued interest"&gt;559,931&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231_z2ESiFHhzWe1" style="border-bottom: Black 2.5pt double; text-align: right" title="Provision for interest and fees - Capitalized"&gt;171,026&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231_zNuxXCK0iAQb" style="border-bottom: Black 2.5pt double; text-align: right" title="Expenses with borrowing costs"&gt;13,176&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231_zPd0lDPKoZV" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings and financing, ending"&gt;17,258,624&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A7_zon3F5RESfmh" style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;








&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(a) &#160;&#160;&#160;&#160;&#160;&#160;&#160;Main
events in 2022&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(i)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Debentures&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 0.25in; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;As of March
18, 2022, the Company raised R$ &lt;span id="xdx_900_ecustom--RaisedFunds_pn8n9_c20220304__20220318__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesOneMember_z1kmGIEwGaHc" title="Raised funds"&gt;1.0&lt;/span&gt; billion from the 30th issue of simple and unsecured debentures, not convertible into shares, in up
to two series, according to CVM Instruction 476/2009. The funds raised from the issue were used to refinance financial commitments maturing
in 2022 &lt;/span&gt;and to recompose and reinforce the Company&#x2019;s cash position&lt;span style="letter-spacing: -0.05pt"&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;The 30th issue debentures was
as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfFundingTableTextBlock_pn3n3_zU2ZbMLsM9Yi" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Borrowings and financing (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span id="xdx_8BD_ztYmFCaf0sYb" style="display: none"&gt;Schedule of funding&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 22%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: center"&gt;Value&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 22%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: center"&gt;Maturity&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: center"&gt;Remuneration&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;Series 1&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;R$ &lt;span id="xdx_906_ecustom--RaisedFunds_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesOneMember_pn3p0" title="Amount"&gt;500,000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;&lt;span id="xdx_906_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesOneMember" title="Maturity"&gt;03/2027&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;&lt;span id="xdx_902_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesOneMember" title="Remuneration"&gt;CDI + 1.30 p.a.&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;Series 2&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;R$ &lt;span id="xdx_90C_ecustom--RaisedFunds_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesTwoMember_pn3p0" title="Amount"&gt;500,000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;&lt;span id="xdx_908_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesTwoMember" title="Maturity"&gt;03/2029&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;&lt;span id="xdx_908_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesTwoMember" title="Remuneration"&gt;CDI + 1.58 p.a.&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8A8_zmLQQKelxgDj" style="font: 10pt Georgia, Times, Serif; margin: 0 0 6pt 0.25in"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 17.45pt"/&gt;&lt;td style="width: 18pt"&gt;&lt;span style="font-family: Symbol; font-size: 10pt; letter-spacing: -0.05pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"&gt;The covenants agreed for the 30&lt;sup&gt;th&lt;/sup&gt;
issues debentures are: &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 35.45pt"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;Calculated
every quarter, when disclosing the quarterly information or annual financial statements:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;- Net debt/adjusted
EBITDA lower than or equal to 3.50; &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;- Adjusted
EBITDA/paid financial expenses equal to or higher than 1.5; &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;- Disposal
of operating assets, termination of licenses, loss of concession or loss of the Issuer&#x2019;s ability to execute and operate public sanitation
services in areas of the S&#xe3;o Paulo State which, individually or jointly during the term of the agreement, lead to a reduction of
the Issuer&#x2019;s net sales and/or service revenue of more than twenty- five percent (&lt;span id="xdx_90F_ecustom--IssuersNetSalesAndorServiceRevenuePercentage_pid_dp_c20220101__20221231_zrfhaHsO1EE3" title="Issuer's net sales and/or service revenue, percentage"&gt;25&lt;/span&gt;%). The above limit will be calculated every
quarter, taking into consideration the Issuer&#x2019;s net operating income during the twelve (12) months before the end of each quarter
and using the financial information disclosed by the Issuer.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;The failure
to comply with the covenants for at least two consecutive quarters, or for two non-consecutive quarters within twelve months, will cause
the early termination of the agreement (in which case the 30-day cure period does not apply). &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 28.35pt; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;The
contracts have a cross acceleration clause, i.e. the early maturity of any of the Company&#x2019;s debts, in an individual or aggregate
amount equal to or higher than R$ &lt;span id="xdx_901_ecustom--AgreementClauseInCaseOfEarlyMaturityOfDebt_iI_pn6n6_c20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightDebenturesMember_z0dbJ3HyyEX9" title="Agreement clause in case of early maturity of debt"&gt;182&lt;/span&gt; million, 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.&lt;/span&gt;&lt;/p&gt;




&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;In the first quarter of 2022, the Company paid the final
amortization of the 14th issue debentures, totaling R$&#160;&lt;span id="xdx_90A_ecustom--AmortizationPaid_dm_c20220101__20220331__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightDebenturesMember_zqtadsQ8IKg1" title="Amortization paid"&gt;27.6 million&lt;/span&gt;, of which R$&#160;&lt;span id="xdx_904_ecustom--PrincipalAmount_dm_c20220101__20220331_zpHcjqEyfWQh" title="Principal amount"&gt;25.7 million&lt;/span&gt; in principal and R$&#160;&lt;span id="xdx_901_eifrs-full--InterestPayable_iI_dm_c20220331_zUQOO6rNrAP7" title="Interest"&gt;1.9 million&lt;/span&gt;
in interest.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;In the second quarter of 2022, the Company paid the final
amortization of the 21st issue debentures, totaling R$&#160;&lt;span id="xdx_906_ecustom--AmortizationPaid_dm_c20220401__20220630_z5y4Q5gp9Dfg" title="Amortization paid"&gt;185.1 million&lt;/span&gt;, of which R$&#160;&lt;span id="xdx_90C_ecustom--PrincipalAmount_dm_c20220401__20220630_zgSXrpUNGOe8" title="Principal amount"&gt;175.0 million&lt;/span&gt; in principal and R$&#160;&lt;span id="xdx_908_eifrs-full--InterestPayable_iI_dm_c20220630_zDwhFMdqBQ46" title="Interest"&gt;10.1
million&lt;/span&gt; in interest.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;IDB INVEST 2022&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 9.5pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;On July 15, 2022, the Company raised R$ &lt;span id="xdx_90C_ecustom--RaisedDebentures_dm_c20220701__20220715_zA7xmyQ5g7ec" title="Raised debentures"&gt;470.0 million&lt;/span&gt;
with the Inter-American Investment Corporation (IDB INVEST).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The proceeds raised from this contract will be exclusively
used to cover the costs of the Tiet&#xea; River Cleaning Project.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The principal will be amortized in semi-annual payments
in June and December, starting in June 2023 and ending in June 2036. Interests mature semi-annually in December and June, starting in
December 2022 and ending in June 2036, at CDI + 2.5% p.a.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 6pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 21.3pt"&gt;&lt;span style="font-family: Noto Sans Symbols; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;The covenants agreed upon for IDB INVEST
2022 are: &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt 21.3pt; text-align: justify"&gt;Calculated every quarter, when disclosing
the quarterly information or annual financial statements:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt 21.3pt; text-align: justify"&gt;- Net debt/adjusted EBITDA equal to or lower
than 3.50;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt 21.3pt; text-align: justify"&gt;- Adjusted EBITDA/paid financial expenses
equal to or higher than 2.35;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 21.25pt; text-align: justify"&gt;They should be maintained for two (2) consecutive
quarters or not, for any four (4) consecutive quarters.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;International Finance Corporation &lt;/i&gt;(IFC)&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;On July 27, 2022, the Company raised R$ &lt;span id="xdx_90F_ecustom--RaisedDebentures_dm_c20220701__20220727_zqLDa7DjUbZ6" title="Raised debentures"&gt;760.0 million&lt;/span&gt;
with the International Finance Corporation (IFC).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The funds raised will be used to finance:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 6pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 21.3pt"&gt;&lt;span style="font-family: Noto Sans Symbols; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;the capital expenses related to the
New Pinheiros River program;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 6pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 21.3pt"&gt;&lt;span style="font-family: Noto Sans Symbols; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;the capital expenses to improve sanitation
in the S&#xe3;o Paulo coastal regions; and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;




&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 6pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 21.3pt"&gt;&lt;span style="font-family: Noto Sans Symbols; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;the capital expenses to improve water
supply in municipalities of the S&#xe3;o Paulo coastal region and suburbs of the S&#xe3;o Paulo municipality. &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The principal will be amortized in semi-annual payments
in April and October, starting in April 2023 and ending in April 2032. Interests mature semi-annually in October and April, starting in
October 2022 and ending in April 2032, at CDI + 2.0% p.a.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 6pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 21.3pt"&gt;&lt;span style="font-family: Noto Sans Symbols; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;The covenants agreed upon for IFC are:
&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt 21.3pt; text-align: justify"&gt;Calculated every quarter, when disclosing
the quarterly information or annual financial statements:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt 21.3pt; text-align: justify"&gt;- Net debt/adjusted EBITDA equal to or lower
than 3.50;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt 21.3pt; text-align: justify"&gt;- Adjusted EBITDA/paid financial expenses
equal to or higher than 2.35;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;They should be maintained for two (2) consecutive quarters
or not, for any four (4) consecutive quarters.&lt;/p&gt;

&lt;p style="font: 9.5pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Leases&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 26.3pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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 in the same proportion.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_901_ecustom--LeasePaymentPeriod_c20220101__20221231" title="Lease payment period"&gt;After startup, the lease payment period starts (240 monthly
installments), whose amount is periodically restated by contracted price index.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The amounts payable for the right of use of assets are
also recorded in this line (Note 15 (f)).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Financial
commitments - Covenants&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 58.75pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The table below shows the more restrictive covenants
ratios as of December 31, 2022.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfRestrictiveCovenantsRatiosTableTextBlock_pn3n3_zblu2q9k8vZ5" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Borrowings and financing (Details 5)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span id="xdx_8B5_zvXNqVzuTLb2" style="display: none"&gt;Schedule of restrictive covenants ratios&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 65%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 35%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Covenants &lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Adjusted EBITDA / Adjusted Financial Expenses&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_909_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--AdjustedEBITDAAdjustedFinancialExpensesMember" title="Restrictive ratios"&gt;Equal to or higher than 2.80&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;EBITDA / Financial Expenses Paid&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_90F_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--AdjustedNetDebtAdjustedEBITDAMember" title="Restrictive ratios"&gt;Equal to or higher than 2.35&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Adjusted Net Debt / Adjusted EBITDA&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_904_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--AdjustedTotalDebtAdjustedEBITDAMember" title="Restrictive ratios"&gt;Equal to or lower than 3.80&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 65%; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Net Debt / Adjusted EBITDA&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 35%; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_90A_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--OtherOnerousDebtAdjustedEBITDAMember" title="Restrictive ratios"&gt;Equal to or lower than 3.50&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Total Adjusted Debt / Adjusted EBITDA&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_903_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--AdjustedCurrentRatioMember" title="Restrictive ratios"&gt;Lower than 3.65&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Other Onerous Debt &lt;sup&gt;(1)&lt;/sup&gt; / Adjusted EBITDA&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_902_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--EBITDAPaidFinancialExpensesMember" title="Restrictive ratios"&gt;Equal to or lower than 1.30&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Adjusted Current Ratio&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_90F_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--NetDebtAdjustedEBITDAMember" title="Restrictive ratios"&gt;Higher than 1.00&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td colspan="2" style="padding-top: 6pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;(1) The contractual definition of &#x201c;Other Onerous Debts&#x201d; corresponds to the sum of pension plan obligations and healthcare plan, installment payments of tax debts, and installments payments of debts with the electricity supplier.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8A3_zjxBNwYkGbIj" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022 and 2021, the Company met the
financial debt covenants as set forth by its borrowing and financing agreements.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(d) &#160;&#160;&#160;&#160;&#160;&#160;&#160;Borrowings
and financing &#x2013; Credit Limits&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock_pn3n3_zPDwwfgcRDmi" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Borrowings and financing (Details 6)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8BE_zAoR1RF2c7th" style="display: none"&gt;Schedule of borrowings and financing - Credit Limits&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Agent&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(in millions of reais (*)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 70%; text-align: left; padding-left: 3.5pt"&gt;Brazilian Federal Savings Bank&lt;/td&gt;&lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrazilianFederalSavingsBankMember_fKCop_zUqK20aaCup3" style="width: 18%; text-align: right" title="Borrowings and financing - credit limits"&gt;1,079&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Brazilian Development Bank &#x2013; BNDES&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrazilianDevelopmentsBankBNDESMember_fKCop_zEu6G7w4Kbmj" style="text-align: right" title="Borrowings and financing - credit limits"&gt;255&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Inter-American Development Bank &#x2013; BID&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InterAmericanDevelopmentBankBIDMember_fKCop_z0fGk7I5xsr9" style="text-align: right" title="Borrowings and financing - credit limits"&gt;1,178&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;International Bank for Reconstruction and Development - IBRD&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InternationalBankForReconstructionAndDevelopmenstMember_fKCop_zyuYqloRlP96" style="text-align: right" title="Borrowings and financing - credit limits"&gt;1,259&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 3.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--Others1Member_fKCop_zyrD7wsLAUg2" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing - credit limits"&gt;18&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;TOTAL&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231_fKCop_zAjfgHuNDvod" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings and financing - credit limits"&gt;3,789&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F08_zRMJMufq8tK4" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(*)&lt;/td&gt;
  &lt;td id="xdx_F1E_zlTf81xQlY65" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;Brazilian Central Bank&#x2019;s exchange sell rate as of December 30, 2022 (US$&#160;1.00 = R$ 5.2177; &#xa5;&#160;1.00 = R$ 0.03957).&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p id="xdx_8A4_z3pT8l78uwuh" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Financing resources contracted have specific purposes,
which have been released for the execution of their respective investments, according to the progress of the works.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfBorrowingsExplanatory>
    <sbs:SummaryOfBorrowingsAndFinancingOutstandingTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfBorrowingsAndFinancingOutstandingTableTextBlock_pn3n3_zvJZygiwilui" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Borrowings and financing (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BC_zRdIFyQt0PAa" style="display: none"&gt;Schedule of borrowings and financing outstanding&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Borrowings and financing outstanding balance&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Financial institution&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Current&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Noncurrent&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Current&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Noncurrent&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Local currency&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;&#160;12th issue debentures&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthIssueDebenturesMember_pn3n3" style="width: 6%; text-align: right" title="Current"&gt;45,450&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthIssueDebenturesMember_pn3n3" style="width: 6%; text-align: right" title="Noncurrent"&gt;67,681&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthIssueDebenturesMember_pn3n3" style="width: 6%; text-align: right" title="Total"&gt;113,131&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthIssueDebenturesMember_zZdkOg8peUHa" style="width: 6%; text-align: right" title="Current"&gt;45,450&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthIssueDebenturesMember_zTQdr3uSV5Vc" style="width: 6%; text-align: right" title="Noncurrent"&gt;113,049&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthIssueDebenturesMember_zFnRYDEKiJme" style="width: 6%; text-align: right" title="Total"&gt;158,499&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;14th issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember_zPBPFjTEDTc9" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember_zj5WrGpEl9Bj" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--Borrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember_zIoZ2t3t8nDe" style="text-align: right" title="Total"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember_zhSuS9fkplq7" style="text-align: right" title="Current"&gt;25,388&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember_z1DKrNhJHRH8" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember_zG1dUzqHQUzi" style="text-align: right" title="Total"&gt;25,388&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;17th issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_pn3n3" style="text-align: right" title="Current"&gt;144,632&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_zptdAngfcop5" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_pn3n3" style="text-align: right" title="Total"&gt;144,632&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_zxWhAvBYlh9" style="text-align: right" title="Current"&gt;102,252&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_z7Ge7cacura8" style="text-align: right" title="Noncurrent"&gt;101,982&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember_z90zNpEAgkTg" style="text-align: right" title="Total"&gt;204,234&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;18th issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_pn3n3" style="text-align: right" title="Current"&gt;49,937&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;45,649&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_pn3n3" style="text-align: right" title="Total"&gt;95,586&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_zbwloHCHihPh" style="text-align: right" title="Current"&gt;48,479&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_zwidbplE2Xm7" style="text-align: right" title="Noncurrent"&gt;92,677&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember_zlxOng6ytTN4" style="text-align: right" title="Total"&gt;141,156&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;21st issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zWWmxrY7Yoy" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zs9PLPZWc2z5" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zU89I0aBMSS5" style="text-align: right" title="Total"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zWktHimr59c8" style="text-align: right" title="Current"&gt;174,849&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_zzKVeiODIcg6" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember_znPrPJCFGaab" style="text-align: right" title="Total"&gt;174,849&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;22nd issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_pn3n3" style="text-align: right" title="Current"&gt;199,901&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;326,433&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_pn3n3" style="text-align: right" title="Total"&gt;526,334&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_zPduumJkPclb" style="text-align: right" title="Current"&gt;200,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_zJdJ9djU2Rp9" style="text-align: right" title="Noncurrent"&gt;508,530&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember_zeS3Om8W7cn2" style="text-align: right" title="Total"&gt;708,530&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;23rd issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zE8tzpUqcaxd" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;864,910&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_pn3n3" style="text-align: right" title="Total"&gt;864,910&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zdVGcFZwwkrk" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zsoRjYxvSD38" style="text-align: right" title="Noncurrent"&gt;864,776&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember_zgfBlIdPDZ9e" style="text-align: right" title="Total"&gt;864,776&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;24th issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_z69SIzFmW8ik" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;488,478&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_pn3n3" style="text-align: right" title="Total"&gt;488,478&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_z0dxFU2GErAg" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_zChWgPugZFh9" style="text-align: right" title="Noncurrent"&gt;461,350&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_zi2OiLAV1UZf" style="text-align: right" title="Total"&gt;461,350&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;26th issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zdxRQKiNtL05" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;1,239,645&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_pn3n3" style="text-align: right" title="Total"&gt;1,239,645&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zFM7K86uBPw2" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zujjEKOlEht" style="text-align: right" title="Noncurrent"&gt;1,168,317&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixIssueDebenturesMember_zQxKpZ6KLLt1" style="text-align: right" title="Total"&gt;1,168,317&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;27th issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_pn3n3" style="text-align: right" title="Current"&gt;299,614&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;698,339&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_pn3n3" style="text-align: right" title="Total"&gt;997,953&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_zpVSmFJ11Nx2" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_zUheSuyWhMa4" style="text-align: right" title="Noncurrent"&gt;997,433&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySevenIssueDebenturesMember_zliFr9DV27xk" style="text-align: right" title="Total"&gt;997,433&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;28th issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_znUzRWK6jiwg" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;1,197,756&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_pn3n3" style="text-align: right" title="Total"&gt;1,197,756&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_zQ5N3Xv5DVhk" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_z3qhrXZc94gf" style="text-align: right" title="Noncurrent"&gt;1,197,395&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember_zdjAIXmA3Mrj" style="text-align: right" title="Total"&gt;1,197,395&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;29th issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_zmTFCvIEV5h5" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;1,275,295&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_pn3n3" style="text-align: right" title="Total"&gt;1,275,295&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_z6wfrtusDE8d" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_zkCAInsfyJl8" style="text-align: right" title="Noncurrent"&gt;1,230,602&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember_zchVPZcUDHQ9" style="text-align: right" title="Total"&gt;1,230,602&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;30th issue debentures&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zNEuKNRR6VOi" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zZ9Ul6wPrKw6" style="text-align: right" title="Noncurrent"&gt;998,110&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_z5bghjjtJVx6" style="text-align: right" title="Total"&gt;998,110&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zy7TpWfZucb7" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_z45M76XcPSO8" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zGFyqszOlHnc" style="text-align: right" title="Total"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;Brazilian Federal Savings Bank&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="Current"&gt;99,767&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;1,422,145&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="Total"&gt;1,521,912&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_z8ueNp5U9G99" style="text-align: right" title="Current"&gt;98,784&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_zt9SkhNGYvlc" style="text-align: right" title="Noncurrent"&gt;1,380,170&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_zHmgDaSUg82k" style="text-align: right" title="Total"&gt;1,478,954&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;Brazilian Development Bank - BNDES PAC&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_pn3n3" style="text-align: right" title="Current"&gt;6,736&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_zClquetWxrNg" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_pn3n3" style="text-align: right" title="Total"&gt;6,736&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_zO274cINh1B8" style="text-align: right" title="Current"&gt;13,394&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_z2DbpkJvhogk" style="text-align: right" title="Noncurrent"&gt;6,665&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember_z7yoszDwEiX4" style="text-align: right" title="Total"&gt;20,059&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;Brazilian Development Bank - BNDES PAC II 9751&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_pn3n3" style="text-align: right" title="Current"&gt;7,214&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;23,344&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_pn3n3" style="text-align: right" title="Total"&gt;30,558&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_zHbMNRrGKlC6" style="text-align: right" title="Current"&gt;7,161&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_zJtehN746Oul" style="text-align: right" title="Noncurrent"&gt;30,308&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member_zKU1QVuXzavf" style="text-align: right" title="Total"&gt;37,469&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;Brazilian Development Bank - BNDES PAC II 9752&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_pn3n3" style="text-align: right" title="Current"&gt;4,887&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;15,884&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_pn3n3" style="text-align: right" title="Total"&gt;20,771&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_zaBv2fQ3XTW9" style="text-align: right" title="Current"&gt;4,851&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_z5dnvD4RSsg7" style="text-align: right" title="Noncurrent"&gt;20,619&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member_zub9soHt78Bi" style="text-align: right" title="Total"&gt;25,470&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;Brazilian Development Bank - BNDES ONDA LIMPA&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_pn3n3" style="text-align: right" title="Current"&gt;26,949&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;33,617&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_pn3n3" style="text-align: right" title="Total"&gt;60,566&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zpafc6vW154l" style="text-align: right" title="Current"&gt;26,751&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zPdG3bFtKFN8" style="text-align: right" title="Noncurrent"&gt;60,089&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zSbMiR1DAdR1" style="text-align: right" title="Total"&gt;86,840&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;Brazilian Development Bank - BNDES TIET&#xca; III&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_pn3n3" style="text-align: right" title="Current"&gt;154,437&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;656,264&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_pn3n3" style="text-align: right" title="Total"&gt;810,701&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_zlmlPZTElWIi" style="text-align: right" title="Current"&gt;117,593&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_zQEuGYysx9O3" style="text-align: right" title="Noncurrent"&gt;617,251&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember_zSCuSprQy9dl" style="text-align: right" title="Total"&gt;734,844&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;Brazilian Development Bank - BNDES 2015&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_pn3n3" style="text-align: right" title="Current"&gt;33,807&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;390,127&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_pn3n3" style="text-align: right" title="Total"&gt;423,934&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_zk5l7jSDFveb" style="text-align: right" title="Current"&gt;33,558&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_zSo5oXLpcmtf" style="text-align: right" title="Noncurrent"&gt;420,685&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDEST2015Member_zxZApFBpXAic" style="text-align: right" title="Total"&gt;454,243&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;Brazilian Development Bank - BNDES 2014&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_pn3n3" style="text-align: right" title="Current"&gt;6,572&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;16,525&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_pn3n3" style="text-align: right" title="Total"&gt;23,097&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_z29QBTFheAs7" style="text-align: right" title="Current"&gt;6,524&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_zIpHzQ7XkaPf" style="text-align: right" title="Noncurrent"&gt;22,874&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member_zsI58DHhkfs3" style="text-align: right" title="Total"&gt;29,398&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;






&lt;table cellpadding="0" cellspacing="0" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;&#160;Inter-American Development Bank - BID 2202&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_pn3n3" style="width: 6%; text-align: right" title="Current"&gt;181,349&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_pn3n3" style="width: 6%; text-align: right" title="Noncurrent"&gt;2,164,009&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_pn3n3" style="width: 6%; text-align: right" title="Total"&gt;2,345,358&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_zRTXhhoku5u3" style="width: 6%; text-align: right" title="Current"&gt;181,349&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--LongtermBorrowings_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_pn3n3" style="width: 6%; text-align: right" title="Noncurrent"&gt;2,344,403&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Borrowings_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member_pn3n3" style="width: 6%; text-align: right" title="Total"&gt;2,525,752&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;Inter-American Development Bank - BID INVEST&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember_pn3n3" style="text-align: right" title="Current"&gt;37,340&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;853,725&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember_pn3n3" style="text-align: right" title="Total"&gt;891,065&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember_zmIn8Ittj1ye" style="text-align: right" title="Current"&gt;34,800&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember_zVeQC4RGvvPf" style="text-align: right" title="Noncurrent"&gt;890,400&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember_zyOaZBOKOWtj" style="text-align: right" title="Total"&gt;925,200&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;Inter-American Development Bank - BID INVEST 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zUSaZslZ5F8d" style="text-align: right" title="Current"&gt;14,100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--LongtermBorrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zGdEjDNf91u3" style="text-align: right" title="Noncurrent"&gt;452,085&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zEMGzAT4qvu1" style="text-align: right" title="Total"&gt;466,185&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zslRzK8g6eK1" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zjmXVpc0bRZk" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Borrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zPyfbJCqdKCd" style="text-align: right" title="Total"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;International Finance Corporation - IFC&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zgSjjDklLWX" style="text-align: right" title="Current"&gt;80,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--LongtermBorrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_ziQPOVHs6AGi" style="text-align: right" title="Noncurrent"&gt;670,996&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zSe2aMRXViOc" style="text-align: right" title="Total"&gt;750,996&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zmCKSk8D40Ub" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_z13F8hQ7EqO1" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zb2PkU6U19K4" style="text-align: right" title="Total"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;Leases (Concession Agreements, Program Contracts and Contract Assets)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="Current"&gt;44,453&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;313,391&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="Total"&gt;357,844&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zRnRIdluk0X4" style="text-align: right" title="Current"&gt;36,640&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_znXA9ht5YiHi" style="text-align: right" title="Noncurrent"&gt;360,671&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zAJn75qbs4jh" style="text-align: right" title="Total"&gt;397,311&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;Leases (Others)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Current"&gt;72,109&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;29,265&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Total"&gt;101,374&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zoUpgttGWTA5" style="text-align: right" title="Current"&gt;69,306&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zRZ6T4zgKCJg" style="text-align: right" title="Noncurrent"&gt;56,663&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zc6X3IWFwRL8" style="text-align: right" title="Total"&gt;125,969&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td&gt;&#160;Other&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember_pn3n3" style="text-align: right" title="Current"&gt;6,241&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;5,867&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember_pn3n3" style="text-align: right" title="Total"&gt;12,108&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember_zNaEt0D5n1Mi" style="text-align: right" title="Current"&gt;4,790&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember_znqBbmEKNeK6" style="text-align: right" title="Noncurrent"&gt;9,274&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember_zaihiO9edpEi" style="text-align: right" title="Total"&gt;14,064&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;&#160;Interest and charges&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current"&gt;417,878&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zAVdKXOtfEsi" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;417,878&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zM6lNyrdGZS3" style="border-bottom: Black 1pt solid; text-align: right" title="Current"&gt;239,581&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zivXLPN7wlJ" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zgtxTJgP9ul2" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;239,581&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1pt"&gt;Total in local currency&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current"&gt;1,933,373&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent"&gt;14,249,540&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;16,182,913&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zcUphLwZ9vmk" style="border-bottom: Black 1pt solid; text-align: right" title="Current"&gt;1,471,500&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zRs1ddsBDjEk" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent"&gt;12,956,183&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zJSg6T12YpW7" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;14,427,683&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;&#160;&lt;b&gt;Borrowings and financing outstanding balance&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 7pt Georgia, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;December 31, 2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 7pt Georgia, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;December 31, 2021&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1pt"&gt;Financial institution&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 7pt Georgia, Times, Serif; margin: 2.4pt 0; text-align: right"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 7pt Georgia, Times, Serif; margin: 2.4pt 0; text-align: right"&gt;&lt;b&gt;Noncurrent&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 7pt Georgia, Times, Serif; margin: 2.4pt 0; text-align: right"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 7pt Georgia, Times, Serif; margin: 2.4pt 0; text-align: right"&gt;&lt;b&gt;Current&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 7pt Georgia, Times, Serif; margin: 2.4pt 0; text-align: right"&gt;&lt;b&gt;Noncurrent&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 7pt Georgia, Times, Serif; margin: 2.4pt 0; text-align: right"&gt;&lt;b&gt;Total&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left"&gt;Foreign currency&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;Inter-American Development Bank - BID 1212 &#x2013; US$30,834 thousand (US$41,112 thousand in December 2021)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member_pn3n3" style="text-align: right" title="Current"&gt;53,628&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;107,256&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member_pn3n3" style="text-align: right" title="Total"&gt;160,884&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member_zHXbf5wcAv54" style="text-align: right" title="Current"&gt;57,357&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member_zZcGBqdAacNk" style="text-align: right" title="Noncurrent"&gt;172,071&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member_zsQlZCglCPp1" style="text-align: right" title="Total"&gt;229,428&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;Inter-American Development Bank - BID 4623 &#x2013; US$74,299 thousand (US$30,329 thousand in December 2021)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID12121Member_zdamWg9H8BTd" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID12121Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;367,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID12121Member_pn3n3" style="text-align: right" title="Total"&gt;367,441&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID12121Member_zI4nHNsvr3h5" style="text-align: right" title="Current"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID12121Member_z8u9WxKu8Jl7" style="text-align: right" title="Noncurrent"&gt;155,192&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID12121Member_zs8Ija58odE2" style="text-align: right" title="Total"&gt;155,192&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;International Bank of Reconstruction and Development -BIRDs 7662 e 8906 &#x2013; US$78,197 thousand (US$76,712 thousand in December 2021)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankOfReconstructionAndDevelopmentBIRDMember_pn3n3" style="text-align: right" title="Current"&gt;31,722&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankOfReconstructionAndDevelopmentBIRDMember_pn3n3" style="text-align: right" title="Noncurrent"&gt;365,648&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankOfReconstructionAndDevelopmentBIRDMember_pn3n3" style="text-align: right" title="Total"&gt;397,370&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankOfReconstructionAndDevelopmentBIRDMember_z686Vn5PkM04" style="text-align: right" title="Current"&gt;33,927&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankOfReconstructionAndDevelopmentBIRDMember_zhGJSHFLtS37" style="text-align: right" title="Noncurrent"&gt;386,328&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankOfReconstructionAndDevelopmentBIRDMember_zbg2k08gA2R1" style="text-align: right" title="Total"&gt;420,255&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;JICA 15 &#x2013; &#xa5;8,067,010 thousand (&#xa5;9,219,440 thousand in December 2021)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member_pn3n3" style="text-align: right" title="Current"&gt;45,602&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;273,610&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member_pn3n3" style="text-align: right" title="Total"&gt;319,212&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member_z7N1BuNAFJwf" style="text-align: right" title="Current"&gt;55,858&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member_zXN5c40omsF2" style="text-align: right" title="Noncurrent"&gt;391,008&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member_zx15qKgm0qJg" style="text-align: right" title="Total"&gt;446,866&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;JICA 18 &#x2013; &#xa5;7,253,120 thousand (&#xa5;8,289,280 thousand in December 2021)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_pn3n3" style="text-align: right" title="Current"&gt;41,001&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;245,865&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_pn3n3" style="text-align: right" title="Total"&gt;286,866&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_z6NSc3a1jGNe" style="text-align: right" title="Current"&gt;50,223&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_zEvZOeObgDz" style="text-align: right" title="Noncurrent"&gt;351,398&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_zU0jAfzxkIn" style="text-align: right" title="Total"&gt;401,621&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;JICA 17 &#x2013; &#xa5;3,753,048 thousand (&#xa5;3,706,564 thousand in December 2021)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member_pn3n3" style="text-align: right" title="Current"&gt;11,424&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;136,227&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member_pn3n3" style="text-align: right" title="Total"&gt;147,651&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member_zLidkayBCM3k" style="text-align: right" title="Current"&gt;12,833&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member_zKODBprHAE65" style="text-align: right" title="Noncurrent"&gt;165,900&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member_zrSQY0HGakc4" style="text-align: right" title="Total"&gt;178,733&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;&#160;JICA 19 &#x2013; &#xa5;26,296,011 thousand (&#xa5;28,109,529 thousand in December 2021)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member_pn3n3" style="text-align: right" title="Current"&gt;71,761&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member_pn3n3" style="text-align: right" title="Noncurrent"&gt;967,124&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member_pn3n3" style="text-align: right" title="Total"&gt;1,038,885&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member_zXqgNQZwvj15" style="text-align: right" title="Current"&gt;87,901&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member_z9ZlUg6eYXZ6" style="text-align: right" title="Noncurrent"&gt;1,272,803&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member_zenmUYQVHei7" style="text-align: right" title="Total"&gt;1,360,704&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&#160;BID 1983AB &#x2013; US$7,692 thousand (US$15,385 thousand in December 2021)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB2Member_pn3n3" style="text-align: right" title="Current"&gt;39,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB2Member_zHz8bx42jWEf" style="text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB2Member_pn3n3" style="text-align: right" title="Total"&gt;39,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB2Member_z59PjKWrwrYj" style="text-align: right" title="Current"&gt;42,927&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB2Member_z2dl3CmXyjzg" style="text-align: right" title="Noncurrent"&gt;42,336&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB2Member_z0svgMIaABA9" style="text-align: right" title="Total"&gt;85,263&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;&#160;Interest and charges&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current"&gt;17,487&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zb5Oh1yo8XDh" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;17,487&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zZoEkiESQx33" style="border-bottom: Black 1pt solid; text-align: right" title="Current"&gt;18,091&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--LongtermBorrowings_iI_pn3n3_d0_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_z7rWAUUAJkW8" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterestAndChargesMember_zVlWA647GUF" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;18,091&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 1pt"&gt;Total in foreign currency&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current"&gt;312,587&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--LongtermBorrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent"&gt;2,463,171&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;2,775,758&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zK0xM7QgzqCf" style="border-bottom: Black 1pt solid; text-align: right" title="Current"&gt;359,117&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zpZrHLVtzm67" style="border-bottom: Black 1pt solid; text-align: right" title="Noncurrent"&gt;2,937,036&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zO8h8rIjaIM8" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;3,296,153&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-bottom: 2.5pt"&gt;Total borrowings and financing&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20221231_z077niNTGtO1" style="border-bottom: Black 2.5pt double; text-align: right" title="Current"&gt;2,245,960&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--LongtermBorrowings_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Noncurrent"&gt;16,712,711&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_iI_pn3n3_c20221231_zFEOCNa3sFG2" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;18,958,671&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentPortionOfLongtermBorrowings_iI_pn3n3_c20211231_zL6tDD3N17gi" style="border-bottom: Black 2.5pt double; text-align: right" title="Current"&gt;1,830,617&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--LongtermBorrowings_iI_pn3n3_c20211231_zo159dCOYsq8" style="border-bottom: Black 2.5pt double; text-align: right" title="Noncurrent"&gt;15,893,219&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_iI_pn3n3_c20211231_z76qLaYL4sUa" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;17,723,836&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfBorrowingsAndFinancingOutstandingTableTextBlock>
    <ifrs-full:CurrentPortionOfLongtermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwelfthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">45450000</ifrs-full:CurrentPortionOfLongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwelfthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">67681000</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwelfthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">113131000</ifrs-full:Borrowings>
    <ifrs-full:CurrentPortionOfLongtermBorrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwelfthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">45450000</ifrs-full:CurrentPortionOfLongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwelfthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">113049000</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwelfthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">158499000</ifrs-full:Borrowings>
    <ifrs-full:CurrentPortionOfLongtermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_FourteenthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:CurrentPortionOfLongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_FourteenthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_FourteenthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:Borrowings>
    <ifrs-full:CurrentPortionOfLongtermBorrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_FourteenthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">25388000</ifrs-full:CurrentPortionOfLongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_FourteenthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_FourteenthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">25388000</ifrs-full:Borrowings>
    <ifrs-full:CurrentPortionOfLongtermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_SeventeenthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">144632000</ifrs-full:CurrentPortionOfLongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_SeventeenthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_SeventeenthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">144632000</ifrs-full:Borrowings>
    <ifrs-full:CurrentPortionOfLongtermBorrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_SeventeenthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">102252000</ifrs-full:CurrentPortionOfLongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_SeventeenthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">101982000</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_SeventeenthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">204234000</ifrs-full:Borrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember"
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      unitRef="BRL">49937000</ifrs-full:CurrentPortionOfLongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember"
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      unitRef="BRL">45649000</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">95586000</ifrs-full:Borrowings>
    <ifrs-full:CurrentPortionOfLongtermBorrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">48479000</ifrs-full:CurrentPortionOfLongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">92677000</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">141156000</ifrs-full:Borrowings>
    <ifrs-full:CurrentPortionOfLongtermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyFirstIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:CurrentPortionOfLongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyFirstIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyFirstIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:Borrowings>
    <ifrs-full:CurrentPortionOfLongtermBorrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyFirstIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">174849000</ifrs-full:CurrentPortionOfLongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyFirstIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyFirstIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">174849000</ifrs-full:Borrowings>
    <ifrs-full:CurrentPortionOfLongtermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">199901000</ifrs-full:CurrentPortionOfLongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">326433000</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">526334000</ifrs-full:Borrowings>
    <ifrs-full:CurrentPortionOfLongtermBorrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">200000000</ifrs-full:CurrentPortionOfLongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">508530000</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">708530000</ifrs-full:Borrowings>
    <ifrs-full:CurrentPortionOfLongtermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:CurrentPortionOfLongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">864910000</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">864910000</ifrs-full:Borrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:CurrentPortionOfLongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">864776000</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">864776000</ifrs-full:Borrowings>
    <ifrs-full:CurrentPortionOfLongtermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:CurrentPortionOfLongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">488478000</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">488478000</ifrs-full:Borrowings>
    <ifrs-full:CurrentPortionOfLongtermBorrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:CurrentPortionOfLongtermBorrowings>
    <ifrs-full:LongtermBorrowings
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember"
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      unitRef="BRL">461350000</ifrs-full:Borrowings>
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      decimals="-3"
      unitRef="BRL">0</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentySixIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">1239645000</ifrs-full:LongtermBorrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentySixIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">1239645000</ifrs-full:Borrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentySixIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentySixIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">1168317000</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentySixIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">1168317000</ifrs-full:Borrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentySevenIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">299614000</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentySevenIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">698339000</ifrs-full:LongtermBorrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentySevenIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">997953000</ifrs-full:Borrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentySevenIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentySevenIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">997433000</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentySevenIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">997433000</ifrs-full:Borrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyEightIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyEightIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">1197756000</ifrs-full:LongtermBorrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyEightIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">1197756000</ifrs-full:Borrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyEightIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyEightIssueDebenturesMember"
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      unitRef="BRL">1197395000</ifrs-full:LongtermBorrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyEightIssueDebenturesMember"
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      decimals="-3"
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyNineIssueDebenturesMember"
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_TwentyNineIssueDebenturesMember"
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyNineIssueDebenturesMember"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyNineIssueDebenturesMember"
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_TwentyNineIssueDebenturesMember"
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_ThirtyIssueDebenturesMember"
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_ThirtyIssueDebenturesMember"
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      unitRef="BRL">998110000</ifrs-full:Borrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_ThirtyIssueDebenturesMember"
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_ThirtyIssueDebenturesMember"
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember"
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember"
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      unitRef="BRL">1521912000</ifrs-full:Borrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember"
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      unitRef="BRL">98784000</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember"
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACMember"
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACMember"
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACMember"
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACMember"
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9751Member"
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      unitRef="BRL">7214000</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9751Member"
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9751Member"
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9751Member"
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9751Member"
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9751Member"
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      unitRef="BRL">37469000</ifrs-full:Borrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9752Member"
      decimals="-3"
      unitRef="BRL">4887000</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9752Member"
      decimals="-3"
      unitRef="BRL">15884000</ifrs-full:LongtermBorrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9752Member"
      decimals="-3"
      unitRef="BRL">20771000</ifrs-full:Borrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9752Member"
      decimals="-3"
      unitRef="BRL">4851000</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9752Member"
      decimals="-3"
      unitRef="BRL">20619000</ifrs-full:LongtermBorrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9752Member"
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      unitRef="BRL">25470000</ifrs-full:Borrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESONDALIMPAMember"
      decimals="-3"
      unitRef="BRL">26949000</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESONDALIMPAMember"
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      unitRef="BRL">33617000</ifrs-full:LongtermBorrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESONDALIMPAMember"
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      unitRef="BRL">60566000</ifrs-full:Borrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESONDALIMPAMember"
      decimals="-3"
      unitRef="BRL">26751000</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESONDALIMPAMember"
      decimals="-3"
      unitRef="BRL">60089000</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESONDALIMPAMember"
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      unitRef="BRL">86840000</ifrs-full:Borrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESTIETEIIIMember"
      decimals="-3"
      unitRef="BRL">154437000</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESTIETEIIIMember"
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      unitRef="BRL">656264000</ifrs-full:LongtermBorrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESTIETEIIIMember"
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      unitRef="BRL">810701000</ifrs-full:Borrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESTIETEIIIMember"
      decimals="-3"
      unitRef="BRL">117593000</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESTIETEIIIMember"
      decimals="-3"
      unitRef="BRL">617251000</ifrs-full:LongtermBorrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESTIETEIIIMember"
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      unitRef="BRL">734844000</ifrs-full:Borrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDEST2015Member"
      decimals="-3"
      unitRef="BRL">33807000</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDEST2015Member"
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      unitRef="BRL">390127000</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDEST2015Member"
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      unitRef="BRL">423934000</ifrs-full:Borrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDEST2015Member"
      decimals="-3"
      unitRef="BRL">33558000</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDEST2015Member"
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      unitRef="BRL">420685000</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDEST2015Member"
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      unitRef="BRL">454243000</ifrs-full:Borrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2014Member"
      decimals="-3"
      unitRef="BRL">6572000</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2014Member"
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      unitRef="BRL">16525000</ifrs-full:LongtermBorrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2014Member"
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      unitRef="BRL">23097000</ifrs-full:Borrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2014Member"
      decimals="-3"
      unitRef="BRL">6524000</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2014Member"
      decimals="-3"
      unitRef="BRL">22874000</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2014Member"
      decimals="-3"
      unitRef="BRL">29398000</ifrs-full:Borrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBID2202Member"
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      unitRef="BRL">181349000</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBID2202Member"
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    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBID2202Member"
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBID2202Member"
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      unitRef="BRL">181349000</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBID2202Member"
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      unitRef="BRL">2344403000</ifrs-full:LongtermBorrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBID2202Member"
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      unitRef="BRL">2525752000</ifrs-full:Borrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVESTMember"
      decimals="-3"
      unitRef="BRL">37340000</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVESTMember"
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    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVESTMember"
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      unitRef="BRL">891065000</ifrs-full:Borrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVESTMember"
      decimals="-3"
      unitRef="BRL">34800000</ifrs-full:CurrentPortionOfLongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVESTMember"
      decimals="-3"
      unitRef="BRL">890400000</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVESTMember"
      decimals="-3"
      unitRef="BRL">925200000</ifrs-full:Borrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVEST2022Member"
      decimals="-3"
      unitRef="BRL">14100000</ifrs-full:CurrentPortionOfLongtermBorrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVEST2022Member"
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      unitRef="BRL">452085000</ifrs-full:LongtermBorrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVEST2022Member"
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      unitRef="BRL">466185000</ifrs-full:Borrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVEST2022Member"
      decimals="-3"
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVEST2022Member"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:LongtermBorrowings>
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      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVEST2022Member"
      decimals="-3"
      unitRef="BRL">0</ifrs-full:Borrowings>
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      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_InternationalFinanceCorporationIFCMember"
      decimals="-3"
      unitRef="BRL">80000000</ifrs-full:CurrentPortionOfLongtermBorrowings>
    <ifrs-full:LongtermBorrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_InternationalFinanceCorporationIFCMember"
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      unitRef="Number">5.2177</ifrs-full:ClosingForeignExchangeRate>
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      unitRef="Number">5.5805</ifrs-full:ClosingForeignExchangeRate>
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      unitRef="Number">0.04847</ifrs-full:ClosingForeignExchangeRate>
    <sbs:SummaryOfBorrowingsTermsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89B_ecustom--SummaryOfBorrowingsTermsTableTextBlock_pn3n3_zVQASGfZ9u44" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Borrowings and financing (Details 1)"&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span id="xdx_8B3_zefQnZ9xoFm8" style="display: none"&gt;Schedule of borrowings terms&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="white-space: nowrap; width: 39%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0"&gt;&lt;b&gt;Local currency&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Guarantees&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Maturity&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 31%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Annual interest rates&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 16%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Inflation adjustment&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="white-space: nowrap; vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;12th issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2025&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwelfthMember" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;&#160;TR + 9.5% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;14th issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2022&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TJLP +1.92% (Series 1 and 3) and 9.19% (Series 2)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--FourteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;IPCA (Series 2)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;17th issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2023&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI +0.75% (Series 1) and 4.5% (Series 2) and 4.75% (Series 3)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--SeventeenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;IPCA (Series 2 and 3)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;18th issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2024&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TJLP + 1.92 % (Series 1 and 3) and 8.25% (Series 2)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EighteenthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;IPCA (Series 2)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;21st issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2022&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFirstIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI + 0.60% e CDI+ 0.90%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;22nd issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2025&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI +0.58% (Series 1) and CDI + 0.90% (Series 2) and 6.0% (Series 3)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySecondIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;IPCA (Series 3)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;23rd issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2027&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyThirdIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI +0.49% (Series 1) and CDI + 0.63% (Series 2)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;24th issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2029&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember_z3qNz4M9c8Ge" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;3.20% (Series 1) and 3.37% (Series 2)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyFourthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;IPCA (Series 1 and 2)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;26th issue debentures &lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2030&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;4.65% (series 1) and 4.95% (series 2)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySixthIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;IPCA (series 1 and 2)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;27th issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySeventhIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySeventhIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2027&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentySeventhIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI +1.60% (Series 1) and CDI + 1.80% (Series 2) and 2.25% (Series 3)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;28th issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98F_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_984_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2028&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyEightIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI +1.20% (Series 1) and CDI + 1.44% (Series 2) and 1.60% (Series 3)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;29th issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2036&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI +1.29% (Series 1) and 5.3058% (Series 2) and 5.4478% (Series 3)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--TwentyNineIssueDebenturesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;IPCA (series 2 and 3)&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;30th issue debentures&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zUpAlcSNib9g" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_zlK9KDJMPrf8" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2029&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--ThirtyIssueDebenturesMember_z1iRCEJp6sPb" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI +1.30% (Series 1) and 1.58% (Series 2) &lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Brazilian Federal Savings Bank&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2023/2042&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;5% to 9.5%&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TR&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Brazilian Development Bank - BNDES PAC&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2023&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TJLP+1.82% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Brazilian Development Bank - BNDES PAC II 9751&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2027&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9751Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TJLP+1.72% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Brazilian Development Bank - BNDES PAC II 9752&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2027&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESPACII9752Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TJLP+1.72% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
&lt;tr style="background-color: White"&gt;
    &lt;td style="width: 39%; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Brazilian Development Bank - BNDES ONDA LIMPA&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zc1QL4KyJyg6" style="width: 8%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zZRKWGGRkCMk" style="width: 6%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2025&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESONDALIMPAMember_zstgxp9TxBml" style="width: 31%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TJLP+1.92% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 16%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Brazilian Development Bank - BNDES TIET&#xca; III&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2028&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDESTIETEIIIMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TJLP+1.66% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Brazilian Development Bank - BNDES 2015&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2015Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2015Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2035&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2015Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TJLP+2.18% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Brazilian Development Bank - BNDES 2014&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2026&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianDevelopmentBankBNDES2014Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;TJLP+1.76% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Inter-American Development Bank &#x2013; BID 2202&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Government&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2035&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_989_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID2202Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI+0.86%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Inter-American Development Bank &#x2013; BID INVEST&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2034&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVESTMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI+1.90% and CDI+2.70%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Inter-American Development Bank &#x2013; BID INVEST 2022&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zhCu9NLcE0Ec" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zBRQyYICM8b" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2036&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBIDINVEST2022Member_zRPUiVKejj6" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI+2.50%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;International Finance Corporation &#x2013; IFC&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zs8RzygEYwz6" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zaTYeCW0ZNO7" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2032&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalFinanceCorporationIFCMember_zYrvQLZEPG0d" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;CDI+2.00%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;&#160;Leases (Concession Agreements, Program Contracts and Contract Assets)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2035&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;7.73% to 10.12% &lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98C_ecustom--BorrowingsInflationAdjustment_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zmReYRaQTvTf" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Inflation adjustment"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;IPC&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="vertical-align: bottom; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;&#160;Leases (Others)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherLeasesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2027&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherLeasesMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;5.20% to 15.39% &lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Other&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Own funds&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2025&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OthersMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;3% (FEHIDRO) and TJLP + 1.5% (FINEP)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="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; width: 39%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0"&gt;&lt;b&gt;Foreign currency&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="white-space: nowrap; width: 8%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Guarantees&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 6%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Maturity&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 30%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Annual interest rates&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 17%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 7pt/110% Georgia, Times, Serif; margin: 0; text-align: right"&gt;&lt;b&gt;Exchange rate changes&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Inter-American Development Bank - BID 1212 - US$30,834 thousand&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Government&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2025&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member_fKCop_zsGldqXXYefj" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;3.31% (*)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID1212Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;US$&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Inter-American Development Bank - BID 4623 - US$74,299 thousand&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_984_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Government&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2044&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member_fKCop_zU5ydOylosZ2" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;1.12% (*)&#160;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InterAmericanDevelopmentBankBID4623Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;US$&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;International Bank for Reconstruction and Development &#x2013; BIRDs 7662 and 8906 - US$78,197 thousand&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Government&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2034&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember_fKCop_zE5N7s6kDFa4" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2.85% (*)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--InternationalBankForReconstructionAndDevelopmentMember_zsIGYx2oPbCh" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;US$&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;JICA 15 &#x2013; &#xa5;8,067,010 thousand &lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_989_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Government&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2029&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;1.8% and 2.5%&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA15Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Yen&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
&lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 39%; padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;JICA 18 &#x2013; &#xa5;7,253,120 thousand&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_zHW9LGDAhRjb" style="width: 8%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Government&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_z3pZC2OWuz3e" style="white-space: nowrap; width: 6%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2029&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98F_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_zCStdZHU29J1" style="white-space: nowrap; width: 30%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;1.8% and 2.5%&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA18Member_zHkL3214lohd" style="width: 17%; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Yen&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;JICA 17&#x2013; &#xa5;3,753,048 thousand&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98B_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Government&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_981_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2035&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98E_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;1.2% and 0.01% &lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_981_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA17Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Yen&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;JICA 19&#x2013; &#xa5;26,296,011 thousand&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98D_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Government&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_983_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2037&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98C_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;1.7% and 0.01% &lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_983_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICA19Member" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;Yen&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 4.8pt; padding-bottom: 4.8pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;BID 1983AB &#x2013; US$7,692 thousand&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--BorrowingsGuarantees_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABUS15385ThousandMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Guarantees"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;-&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--BorrowingsMaturity_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABUS15385ThousandMember" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Maturity"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2023&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABUS15385ThousandMember_fKCop_zkBfpyWfGD4e" style="white-space: nowrap; padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: right" title="Annual interest rates"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;2.08% to 2.38% (*)&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_ecustom--BorrowingsExchangeRateChanges_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABUS15385ThousandMember" style="padding-top: 4.8pt; padding-bottom: 4.8pt; text-align: center" title="Exchange rate changes"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 7pt"&gt;US$&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 8pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F07_zSMUXA2wOTvc" style="text-align: left; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(*)&lt;/td&gt;
  &lt;td id="xdx_F13_zc8HV4hKvUM2" style="text-align: left; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;Rates comprising SOFR + contractually defined spread.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


</sbs:SummaryOfBorrowingsTermsTableTextBlock>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwelfthMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwelfthMember">2025</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwelfthMember">&#160;TR + 9.5%</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_FourteenthIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_FourteenthIssueDebenturesMember">2022</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_FourteenthIssueDebenturesMember">TJLP +1.92% (Series 1 and 3) and 9.19% (Series 2)</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsInflationAdjustment contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_FourteenthIssueDebenturesMember">IPCA (Series 2)</sbs:BorrowingsInflationAdjustment>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_SeventeenthIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_SeventeenthIssueDebenturesMember">2023</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_SeventeenthIssueDebenturesMember">CDI +0.75% (Series 1) and 4.5% (Series 2) and 4.75% (Series 3)</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsInflationAdjustment contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_SeventeenthIssueDebenturesMember">IPCA (Series 2 and 3)</sbs:BorrowingsInflationAdjustment>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember">2024</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember">TJLP + 1.92 % (Series 1 and 3) and 8.25% (Series 2)</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsInflationAdjustment contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_EighteenthIssueDebenturesMember">IPCA (Series 2)</sbs:BorrowingsInflationAdjustment>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyFirstIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyFirstIssueDebenturesMember">2022</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyFirstIssueDebenturesMember">CDI + 0.60% e CDI+ 0.90%</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember">2025</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember">CDI +0.58% (Series 1) and CDI + 0.90% (Series 2) and 6.0% (Series 3)</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsInflationAdjustment contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySecondIssueDebenturesMember">IPCA (Series 3)</sbs:BorrowingsInflationAdjustment>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember">2027</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyThirdIssueDebenturesMember">CDI +0.49% (Series 1) and CDI + 0.63% (Series 2)</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember">2029</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember">3.20% (Series 1) and 3.37% (Series 2)</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsInflationAdjustment contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyFourthIssueDebenturesMember">IPCA (Series 1 and 2)</sbs:BorrowingsInflationAdjustment>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySixthIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySixthIssueDebenturesMember">2030</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySixthIssueDebenturesMember">4.65% (series 1) and 4.95% (series 2)</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsInflationAdjustment contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySixthIssueDebenturesMember">IPCA (series 1 and 2)</sbs:BorrowingsInflationAdjustment>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySeventhIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySeventhIssueDebenturesMember">2027</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentySeventhIssueDebenturesMember">CDI +1.60% (Series 1) and CDI + 1.80% (Series 2) and 2.25% (Series 3)</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyEightIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyEightIssueDebenturesMember">2028</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyEightIssueDebenturesMember">CDI +1.20% (Series 1) and CDI + 1.44% (Series 2) and 1.60% (Series 3)</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyNineIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyNineIssueDebenturesMember">2036</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyNineIssueDebenturesMember">CDI +1.29% (Series 1) and 5.3058% (Series 2) and 5.4478% (Series 3)</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsInflationAdjustment contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_TwentyNineIssueDebenturesMember">IPCA (series 2 and 3)</sbs:BorrowingsInflationAdjustment>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_ThirtyIssueDebenturesMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_ThirtyIssueDebenturesMember">2029</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_ThirtyIssueDebenturesMember">CDI +1.30% (Series 1) and 1.58% (Series 2)</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember">2023/2042</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember">5% to 9.5%</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsInflationAdjustment contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember">TR</sbs:BorrowingsInflationAdjustment>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACMember">2023</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACMember">TJLP+1.82%</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9751Member">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9751Member">2027</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9751Member">TJLP+1.72%</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9752Member">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9752Member">2027</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESPACII9752Member">TJLP+1.72%</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESONDALIMPAMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESONDALIMPAMember">2025</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESONDALIMPAMember">TJLP+1.92%</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESTIETEIIIMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESTIETEIIIMember">2028</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDESTIETEIIIMember">TJLP+1.66%</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2015Member">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2015Member">2035</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2015Member">TJLP+2.18%</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2014Member">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2014Member">2026</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianDevelopmentBankBNDES2014Member">TJLP+1.76%</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID2202Member">Government</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID2202Member">2035</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID2202Member">CDI+0.86%</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVESTMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVESTMember">2034</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVESTMember">CDI+1.90% and CDI+2.70%</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVEST2022Member">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVEST2022Member">2036</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBIDINVEST2022Member">CDI+2.50%</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InternationalFinanceCorporationIFCMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InternationalFinanceCorporationIFCMember">2032</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InternationalFinanceCorporationIFCMember">CDI+2.00%</ifrs-full:BorrowingsInterestRateBasis>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember">2035</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember">7.73% to 10.12%</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsInflationAdjustment contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember">IPC</sbs:BorrowingsInflationAdjustment>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_OtherLeasesMember">2027</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_OtherLeasesMember">5.20% to 15.39%</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_OthersMember">Own funds</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_OthersMember">2025</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_OthersMember">3% (FEHIDRO) and TJLP + 1.5% (FINEP)</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID1212Member">Government</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID1212Member">2025</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis
      contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID1212Member"
      id="Fact004180">3.31% (*)</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsExchangeRateChanges contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID1212Member">US$</sbs:BorrowingsExchangeRateChanges>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID4623Member">Government</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID4623Member">2044</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis
      contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID4623Member"
      id="Fact004188">1.12% (*)&#160;&#160;</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsExchangeRateChanges contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InterAmericanDevelopmentBankBID4623Member">US$</sbs:BorrowingsExchangeRateChanges>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InternationalBankForReconstructionAndDevelopmentMember">Government</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InternationalBankForReconstructionAndDevelopmentMember">2034</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis
      contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InternationalBankForReconstructionAndDevelopmentMember"
      id="Fact004196">2.85% (*)</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsExchangeRateChanges contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_InternationalBankForReconstructionAndDevelopmentMember">US$</sbs:BorrowingsExchangeRateChanges>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA15Member">Government</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA15Member">2029</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA15Member">1.8% and 2.5%</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsExchangeRateChanges contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA15Member">Yen</sbs:BorrowingsExchangeRateChanges>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA18Member">Government</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA18Member">2029</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA18Member">1.8% and 2.5%</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsExchangeRateChanges contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA18Member">Yen</sbs:BorrowingsExchangeRateChanges>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA17Member">Government</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA17Member">2035</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA17Member">1.2% and 0.01%</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsExchangeRateChanges contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA17Member">Yen</sbs:BorrowingsExchangeRateChanges>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA19Member">Government</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA19Member">2037</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA19Member">1.7% and 0.01%</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsExchangeRateChanges contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_JICA19Member">Yen</sbs:BorrowingsExchangeRateChanges>
    <sbs:BorrowingsGuarantees contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_BID1983ABUS15385ThousandMember">-&#160;</sbs:BorrowingsGuarantees>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_BID1983ABUS15385ThousandMember">2023</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis
      contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_BID1983ABUS15385ThousandMember"
      id="Fact004236">2.08% to 2.38% (*)</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:BorrowingsExchangeRateChanges contextRef="From2022-01-012022-12-31_custom_ForeignCurrencyMember_custom_BID1983ABUS15385ThousandMember">US$</sbs:BorrowingsExchangeRateChanges>
    <sbs:SummaryOfBorrowingsPaymentScheduleTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfBorrowingsPaymentScheduleTableTextBlock_pn3n3_zR65SFr2VVyc" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Borrowings and financing (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: center"&gt;&lt;span id="xdx_8BC_zZYfwYgPYJnl" style="display: none"&gt;Schedule of borrowings payment schedule&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;2024&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;2025&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;2026&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;2027&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;2028&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;2029 to 2044&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;TOTAL&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 7pt; font-weight: bold; font-style: italic; text-align: justify"&gt;LOCAL CURRENCY&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 28%; text-align: justify"&gt;Debentures&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="2023"&gt;739,534&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="2024"&gt;1,072,853&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="2025"&gt;1,203,451&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="2026"&gt;1,082,322&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="2027"&gt;1,700,765&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zvU4DWKHHvv8" style="width: 5%; text-align: right" title="2028"&gt;644,748&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zP6rOgHx40xk" style="width: 5%; text-align: right" title="2029 to 2044"&gt;1,498,157&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 5%; text-align: right" title="TOTAL"&gt;7,941,830&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Brazilian Federal Savings Bank&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="2023"&gt;99,767&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="2024"&gt;99,270&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="2025"&gt;105,476&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="2026"&gt;112,071&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="2027"&gt;119,068&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_zCjw6nyj9GKa" style="text-align: right" title="2028"&gt;126,371&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_zdtIHC9yBkzh" style="text-align: right" title="2029 to 2044"&gt;859,889&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBankMember_pn3n3" style="text-align: right" title="TOTAL"&gt;1,521,912&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;BNDES&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="2023"&gt;240,602&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="2024"&gt;233,867&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="2025"&gt;213,586&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="2026"&gt;203,726&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="2027"&gt;191,168&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_z7sSLeZwK9wh" style="text-align: right" title="2028"&gt;72,322&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_z5OMgOGL7F09" style="text-align: right" title="2029 to 2044"&gt;221,092&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="TOTAL"&gt;1,376,363&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;BID 2202&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="2023"&gt;181,349&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="2024"&gt;181,349&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="2025"&gt;181,349&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="2026"&gt;181,349&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="2027"&gt;181,349&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zLXgfPCaFtr3" style="text-align: right" title="2028"&gt;181,349&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zqB6yKngVIUd" style="text-align: right" title="2029 to 2044"&gt;1,257,264&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="TOTAL"&gt;2,345,358&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;BID INVEST&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="2023"&gt;37,340&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="2024"&gt;39,550&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="2025"&gt;44,300&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="2026"&gt;106,390&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="2027"&gt;108,728&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zqgeYCHD8Jz4" style="text-align: right" title="2028"&gt;143,591&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zqBs0ve3VLqi" style="text-align: right" title="2029 to 2044"&gt;411,166&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="TOTAL"&gt;891,065&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;BID INVEST 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentYearThree_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zDzQjqsFdWed" style="text-align: right" title="2023"&gt;14,100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_z1jUWMrCbxPa" style="text-align: right" title="2024"&gt;14,100&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zVqmUS4GX2ti" style="text-align: right" title="2025"&gt;38,275&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zQQ48kgx7ZMf" style="text-align: right" title="2026"&gt;38,431&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_z4OMaHwThBfc" style="text-align: right" title="2027"&gt;38,431&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zmLGM8Y5zXl6" style="text-align: right" title="2028"&gt;38,431&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zPSm9bgD70J2" style="text-align: right" title="2029 to 2044"&gt;284,417&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentNet_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zaGnCYEs8Xe5" style="text-align: right" title="TOTAL"&gt;466,185&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;IFC&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentYearThree_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zH1OABA8JfSh" style="text-align: right" title="2023"&gt;80,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zNVxlOhNlL77" style="text-align: right" title="2024"&gt;80,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_ztOgRLEY3Ajb" style="text-align: right" title="2025"&gt;80,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zjyZEBz9HrF2" style="text-align: right" title="2026"&gt;80,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zMe1jcbkKfbf" style="text-align: right" title="2027"&gt;80,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zWz3rnXPEk56" style="text-align: right" title="2028"&gt;80,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zjW3130T8mH9" style="text-align: right" title="2029 to 2044"&gt;270,996&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsPaymentNet_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zPr4OqUwO1Li" style="text-align: right" title="TOTAL"&gt;750,996&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&#160;Leases (Concession Agreements, Program Contracts and Contract Assets)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="2023"&gt;44,453&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="2024"&gt;46,638&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="2025"&gt;45,839&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="2026"&gt;30,769&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="2027"&gt;33,767&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zPIrbfUBQRtj" style="text-align: right" title="2028"&gt;33,968&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zhskodpqCih5" style="text-align: right" title="2029 to 2044"&gt;122,410&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="text-align: right" title="TOTAL"&gt;357,844&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;&#160;Leases (Others)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="2023"&gt;72,109&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="2024"&gt;15,580&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="2025"&gt;9,248&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="2026"&gt;3,972&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="2027"&gt;465&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zDPnJ9NWXO77" style="text-align: right" title="2028"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zZ31uBqakCCj" style="text-align: right" title="2029 to 2044"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="TOTAL"&gt;101,374&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Other&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="text-align: right" title="2023"&gt;6,241&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="text-align: right" title="2024"&gt;2,979&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="text-align: right" title="2025"&gt;2,746&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="text-align: right" title="2026"&gt;142&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_z3HNIwUVCV4f" style="text-align: right" title="2027"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zjZoYLz8GKuc" style="text-align: right" title="2028"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zDi2D5sMFqGf" style="text-align: right" title="2029 to 2044"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="text-align: right" title="TOTAL"&gt;12,108&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Interest and charges&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2023"&gt;417,878&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zv98aFsOIPUl" style="border-bottom: Black 1pt solid; text-align: right" title="2024"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zZfJl1sDB8f6" style="border-bottom: Black 1pt solid; text-align: right" title="2025"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zDBEAk3Saihe" style="border-bottom: Black 1pt solid; text-align: right" title="2026"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zPw1TUGxtKB1" style="border-bottom: Black 1pt solid; text-align: right" title="2027"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zTzWx955MtG7" style="border-bottom: Black 1pt solid; text-align: right" title="2028"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zkKWbei3P8Kl" style="border-bottom: Black 1pt solid; text-align: right" title="2029 to 2044"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL"&gt;417,878&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 28%; font-style: italic; text-align: justify; padding-bottom: 1pt"&gt;TOTAL IN LOCAL CURRENCY&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2023"&gt;1,933,373&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2024"&gt;1,786,186&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2025"&gt;1,924,270&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2026"&gt;1,839,172&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2027"&gt;2,453,741&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zerWBcjwChs5" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2028"&gt;1,320,780&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zuG4jGIuZ7gl" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="2029 to 2044"&gt;4,925,391&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; width: 5%; text-align: right" title="TOTAL"&gt;16,182,913&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; font-weight: bold; font-style: italic; text-align: justify"&gt;FOREIGN CURRENCY&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;BID&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="2023"&gt;53,628&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="2024"&gt;53,628&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="2025"&gt;63,830&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="2026"&gt;20,403&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="2027"&gt;20,403&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zgnQkNgteAsb" style="text-align: right" title="2028"&gt;20,403&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zWUgDvNYbaCa" style="text-align: right" title="2029 to 2044"&gt;296,030&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="TOTAL"&gt;528,325&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;BIRD&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="2023"&gt;31,722&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="2024"&gt;31,722&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="2025"&gt;31,722&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="2026"&gt;31,722&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="2027"&gt;31,722&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zJh4xE2CcPjd" style="text-align: right" title="2028"&gt;31,722&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zFUXNqIkHOuh" style="text-align: right" title="2029 to 2044"&gt;207,038&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="TOTAL"&gt;397,370&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;JICA&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="2023"&gt;169,788&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="2024"&gt;169,787&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="2025"&gt;169,787&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="2026"&gt;169,787&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="2027"&gt;169,787&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zALemYOKQ99j" style="text-align: right" title="2028"&gt;169,787&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zYp8l5q7emdj" style="text-align: right" title="2029 to 2044"&gt;773,891&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="TOTAL"&gt;1,792,614&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;BID 1983AB&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="text-align: right" title="2023"&gt;39,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_z26wJDLZuz5l" style="text-align: right" title="2024"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zyM4bZu6BICj" style="text-align: right" title="2025"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_z8yaj25xrsde" style="text-align: right" title="2026"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zIQSCuqNiVe7" style="text-align: right" title="2027"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zCctbggeC4vf" style="text-align: right" title="2028"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zHARtX9FuFAe" style="text-align: right" title="2029 to 2044"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="text-align: right" title="TOTAL"&gt;39,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Interest and charges&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2023"&gt;17,487&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingsPaymentYearFour_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_z9a1jYmiddV9" style="border-bottom: Black 1pt solid; text-align: right" title="2024"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsPaymentYearFive_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zCdn4qPs9oK1" style="border-bottom: Black 1pt solid; text-align: right" title="2025"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsPaymentYearSix_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zQA40wqOiREb" style="border-bottom: Black 1pt solid; text-align: right" title="2026"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentYearSeven_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_z6obMLHBZJI7" style="border-bottom: Black 1pt solid; text-align: right" title="2027"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zJQs64hMJlSh" style="border-bottom: Black 1pt solid; text-align: right" title="2028"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_d0_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_zSPcLPHV6Gq1" style="border-bottom: Black 1pt solid; text-align: right" title="2029 to 2044"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BorrowingsInterestAndChargesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL"&gt;17,487&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-style: italic; text-align: justify; padding-bottom: 1pt"&gt;TOTAL IN FOREIGN CURRENCY&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsPaymentYearThree_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2023"&gt;312,587&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentYearFour_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2024"&gt;255,137&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearFive_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2025"&gt;265,339&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearSix_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2026"&gt;221,912&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentYearSeven_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2027"&gt;221,912&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zq8PMiBN7Z34" style="border-bottom: Black 1pt solid; text-align: right" title="2028"&gt;221,912&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zCdqfVQNVFCc" style="border-bottom: Black 1pt solid; text-align: right" title="2029 to 2044"&gt;1,276,959&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentNet_c20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL"&gt;2,775,758&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-style: italic; text-align: justify; padding-bottom: 1pt"&gt;Overall Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingsPaymentYearThree_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2023"&gt;2,245,960&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsPaymentYearFour_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2024"&gt;2,041,323&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingsPaymentYearFive_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2025"&gt;2,189,609&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsPaymentYearSix_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2026"&gt;2,061,084&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearSeven_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="2027"&gt;2,675,653&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsPaymentYearEight_iI_pn3n3_c20221231_zKpJTxgAR4Ji" style="border-bottom: Black 1pt solid; text-align: right" title="2028"&gt;1,542,692&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsPaymentThereafter_iI_pn3n3_c20221231_zFe0oPTpMfIe" style="border-bottom: Black 1pt solid; text-align: right" title="2029 to 2044"&gt;6,202,350&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsPaymentNet_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="TOTAL"&gt;18,958,671&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfBorrowingsPaymentScheduleTableTextBlock>
    <sbs:BorrowingsPaymentYearThree
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember"
      decimals="-3"
      unitRef="BRL">739534000</sbs:BorrowingsPaymentYearThree>
    <sbs:BorrowingsPaymentYearFour
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember"
      decimals="-3"
      unitRef="BRL">1072853000</sbs:BorrowingsPaymentYearFour>
    <sbs:BorrowingsPaymentYearFive
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember"
      decimals="-3"
      unitRef="BRL">1203451000</sbs:BorrowingsPaymentYearFive>
    <sbs:BorrowingsPaymentYearSix
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember"
      decimals="-3"
      unitRef="BRL">1082322000</sbs:BorrowingsPaymentYearSix>
    <sbs:BorrowingsPaymentYearSeven
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember"
      decimals="-3"
      unitRef="BRL">1700765000</sbs:BorrowingsPaymentYearSeven>
    <sbs:BorrowingsPaymentYearEight
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember"
      decimals="-3"
      unitRef="BRL">644748000</sbs:BorrowingsPaymentYearEight>
    <sbs:BorrowingsPaymentThereafter
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember"
      decimals="-3"
      unitRef="BRL">1498157000</sbs:BorrowingsPaymentThereafter>
    <sbs:BorrowingsPaymentNet
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember"
      decimals="-3"
      unitRef="BRL">7941830000</sbs:BorrowingsPaymentNet>
    <sbs:BorrowingsPaymentYearThree
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember"
      decimals="-3"
      unitRef="BRL">99767000</sbs:BorrowingsPaymentYearThree>
    <sbs:BorrowingsPaymentYearFour
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember"
      decimals="-3"
      unitRef="BRL">99270000</sbs:BorrowingsPaymentYearFour>
    <sbs:BorrowingsPaymentYearFive
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember"
      decimals="-3"
      unitRef="BRL">105476000</sbs:BorrowingsPaymentYearFive>
    <sbs:BorrowingsPaymentYearSix
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember"
      decimals="-3"
      unitRef="BRL">112071000</sbs:BorrowingsPaymentYearSix>
    <sbs:BorrowingsPaymentYearSeven
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember"
      decimals="-3"
      unitRef="BRL">119068000</sbs:BorrowingsPaymentYearSeven>
    <sbs:BorrowingsPaymentYearEight
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember"
      decimals="-3"
      unitRef="BRL">126371000</sbs:BorrowingsPaymentYearEight>
    <sbs:BorrowingsPaymentThereafter
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember"
      decimals="-3"
      unitRef="BRL">859889000</sbs:BorrowingsPaymentThereafter>
    <sbs:BorrowingsPaymentNet
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBankMember"
      decimals="-3"
      unitRef="BRL">1521912000</sbs:BorrowingsPaymentNet>
    <sbs:BorrowingsPaymentYearThree
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BNDESMember"
      decimals="-3"
      unitRef="BRL">240602000</sbs:BorrowingsPaymentYearThree>
    <sbs:BorrowingsPaymentYearFour
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BNDESMember"
      decimals="-3"
      unitRef="BRL">233867000</sbs:BorrowingsPaymentYearFour>
    <sbs:BorrowingsPaymentYearFive
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BNDESMember"
      decimals="-3"
      unitRef="BRL">213586000</sbs:BorrowingsPaymentYearFive>
    <sbs:BorrowingsPaymentYearSix
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BNDESMember"
      decimals="-3"
      unitRef="BRL">203726000</sbs:BorrowingsPaymentYearSix>
    <sbs:BorrowingsPaymentYearSeven
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BNDESMember"
      decimals="-3"
      unitRef="BRL">191168000</sbs:BorrowingsPaymentYearSeven>
    <sbs:BorrowingsPaymentYearEight
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BNDESMember"
      decimals="-3"
      unitRef="BRL">72322000</sbs:BorrowingsPaymentYearEight>
    <sbs:BorrowingsPaymentThereafter
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BNDESMember"
      decimals="-3"
      unitRef="BRL">221092000</sbs:BorrowingsPaymentThereafter>
    <sbs:BorrowingsPaymentNet
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BNDESMember"
      decimals="-3"
      unitRef="BRL">1376363000</sbs:BorrowingsPaymentNet>
    <sbs:BorrowingsPaymentYearThree
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BID2202Member"
      decimals="-3"
      unitRef="BRL">181349000</sbs:BorrowingsPaymentYearThree>
    <sbs:BorrowingsPaymentYearFour
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BID2202Member"
      decimals="-3"
      unitRef="BRL">181349000</sbs:BorrowingsPaymentYearFour>
    <sbs:BorrowingsPaymentYearFive
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BID2202Member"
      decimals="-3"
      unitRef="BRL">181349000</sbs:BorrowingsPaymentYearFive>
    <sbs:BorrowingsPaymentYearSix
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BID2202Member"
      decimals="-3"
      unitRef="BRL">181349000</sbs:BorrowingsPaymentYearSix>
    <sbs:BorrowingsPaymentYearSeven
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BID2202Member"
      decimals="-3"
      unitRef="BRL">181349000</sbs:BorrowingsPaymentYearSeven>
    <sbs:BorrowingsPaymentYearEight
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BID2202Member"
      decimals="-3"
      unitRef="BRL">181349000</sbs:BorrowingsPaymentYearEight>
    <sbs:BorrowingsPaymentThereafter
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BID2202Member"
      decimals="-3"
      unitRef="BRL">1257264000</sbs:BorrowingsPaymentThereafter>
    <sbs:BorrowingsPaymentNet
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BID2202Member"
      decimals="-3"
      unitRef="BRL">2345358000</sbs:BorrowingsPaymentNet>
    <sbs:BorrowingsPaymentYearThree
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVESTMember"
      decimals="-3"
      unitRef="BRL">37340000</sbs:BorrowingsPaymentYearThree>
    <sbs:BorrowingsPaymentYearFour
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVESTMember"
      decimals="-3"
      unitRef="BRL">39550000</sbs:BorrowingsPaymentYearFour>
    <sbs:BorrowingsPaymentYearFive
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVESTMember"
      decimals="-3"
      unitRef="BRL">44300000</sbs:BorrowingsPaymentYearFive>
    <sbs:BorrowingsPaymentYearSix
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVESTMember"
      decimals="-3"
      unitRef="BRL">106390000</sbs:BorrowingsPaymentYearSix>
    <sbs:BorrowingsPaymentYearSeven
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVESTMember"
      decimals="-3"
      unitRef="BRL">108728000</sbs:BorrowingsPaymentYearSeven>
    <sbs:BorrowingsPaymentYearEight
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVESTMember"
      decimals="-3"
      unitRef="BRL">143591000</sbs:BorrowingsPaymentYearEight>
    <sbs:BorrowingsPaymentThereafter
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVESTMember"
      decimals="-3"
      unitRef="BRL">411166000</sbs:BorrowingsPaymentThereafter>
    <sbs:BorrowingsPaymentNet
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVESTMember"
      decimals="-3"
      unitRef="BRL">891065000</sbs:BorrowingsPaymentNet>
    <sbs:BorrowingsPaymentYearThree
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVEST2022Member"
      decimals="-3"
      unitRef="BRL">14100000</sbs:BorrowingsPaymentYearThree>
    <sbs:BorrowingsPaymentYearFour
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVEST2022Member"
      decimals="-3"
      unitRef="BRL">14100000</sbs:BorrowingsPaymentYearFour>
    <sbs:BorrowingsPaymentYearFive
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVEST2022Member"
      decimals="-3"
      unitRef="BRL">38275000</sbs:BorrowingsPaymentYearFive>
    <sbs:BorrowingsPaymentYearSix
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVEST2022Member"
      decimals="-3"
      unitRef="BRL">38431000</sbs:BorrowingsPaymentYearSix>
    <sbs:BorrowingsPaymentYearSeven
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVEST2022Member"
      decimals="-3"
      unitRef="BRL">38431000</sbs:BorrowingsPaymentYearSeven>
    <sbs:BorrowingsPaymentYearEight
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVEST2022Member"
      decimals="-3"
      unitRef="BRL">38431000</sbs:BorrowingsPaymentYearEight>
    <sbs:BorrowingsPaymentThereafter
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVEST2022Member"
      decimals="-3"
      unitRef="BRL">284417000</sbs:BorrowingsPaymentThereafter>
    <sbs:BorrowingsPaymentNet
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BIDINVEST2022Member"
      decimals="-3"
      unitRef="BRL">466185000</sbs:BorrowingsPaymentNet>
    <sbs:BorrowingsPaymentYearThree
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_IFCMember"
      decimals="-3"
      unitRef="BRL">80000000</sbs:BorrowingsPaymentYearThree>
    <sbs:BorrowingsPaymentYearFour
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_IFCMember"
      decimals="-3"
      unitRef="BRL">80000000</sbs:BorrowingsPaymentYearFour>
    <sbs:BorrowingsPaymentYearFive
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_IFCMember"
      decimals="-3"
      unitRef="BRL">80000000</sbs:BorrowingsPaymentYearFive>
    <sbs:BorrowingsPaymentYearSix
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_IFCMember"
      decimals="-3"
      unitRef="BRL">80000000</sbs:BorrowingsPaymentYearSix>
    <sbs:BorrowingsPaymentYearSeven
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_IFCMember"
      decimals="-3"
      unitRef="BRL">80000000</sbs:BorrowingsPaymentYearSeven>
    <sbs:BorrowingsPaymentYearEight
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_IFCMember"
      decimals="-3"
      unitRef="BRL">80000000</sbs:BorrowingsPaymentYearEight>
    <sbs:BorrowingsPaymentThereafter
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_IFCMember"
      decimals="-3"
      unitRef="BRL">270996000</sbs:BorrowingsPaymentThereafter>
    <sbs:BorrowingsPaymentNet
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_IFCMember"
      decimals="-3"
      unitRef="BRL">750996000</sbs:BorrowingsPaymentNet>
    <sbs:BorrowingsPaymentYearThree
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember"
      decimals="-3"
      unitRef="BRL">44453000</sbs:BorrowingsPaymentYearThree>
    <sbs:BorrowingsPaymentYearFour
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember"
      decimals="-3"
      unitRef="BRL">46638000</sbs:BorrowingsPaymentYearFour>
    <sbs:BorrowingsPaymentYearFive
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember"
      decimals="-3"
      unitRef="BRL">45839000</sbs:BorrowingsPaymentYearFive>
    <sbs:BorrowingsPaymentYearSix
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember"
      decimals="-3"
      unitRef="BRL">30769000</sbs:BorrowingsPaymentYearSix>
    <sbs:BorrowingsPaymentYearSeven
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember"
      decimals="-3"
      unitRef="BRL">33767000</sbs:BorrowingsPaymentYearSeven>
    <sbs:BorrowingsPaymentYearEight
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember"
      decimals="-3"
      unitRef="BRL">33968000</sbs:BorrowingsPaymentYearEight>
    <sbs:BorrowingsPaymentThereafter
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember"
      decimals="-3"
      unitRef="BRL">122410000</sbs:BorrowingsPaymentThereafter>
    <sbs:BorrowingsPaymentNet
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_LeasesConcessionAgreementsProgramContractsAndContractAssetsMember"
      decimals="-3"
      unitRef="BRL">357844000</sbs:BorrowingsPaymentNet>
    <sbs:BorrowingsPaymentYearThree
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_LeasesOthersMember"
      decimals="-3"
      unitRef="BRL">72109000</sbs:BorrowingsPaymentYearThree>
    <sbs:BorrowingsPaymentYearFour
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_LeasesOthersMember"
      decimals="-3"
      unitRef="BRL">15580000</sbs:BorrowingsPaymentYearFour>
    <sbs:BorrowingsPaymentYearFive
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_LeasesOthersMember"
      decimals="-3"
      unitRef="BRL">9248000</sbs:BorrowingsPaymentYearFive>
    <sbs:BorrowingsPaymentYearSix
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_LeasesOthersMember"
      decimals="-3"
      unitRef="BRL">3972000</sbs:BorrowingsPaymentYearSix>
    <sbs:BorrowingsPaymentYearSeven
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_LeasesOthersMember"
      decimals="-3"
      unitRef="BRL">465000</sbs:BorrowingsPaymentYearSeven>
    <sbs:BorrowingsPaymentYearEight
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_LeasesOthersMember"
      decimals="-3"
      unitRef="BRL">0</sbs:BorrowingsPaymentYearEight>
    <sbs:BorrowingsPaymentThereafter
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_LeasesOthersMember"
      decimals="-3"
      unitRef="BRL">0</sbs:BorrowingsPaymentThereafter>
    <sbs:BorrowingsPaymentNet
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_LeasesOthersMember"
      decimals="-3"
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    <sbs:SummaryOfChangesInBorrowingsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfChangesInBorrowingsTableTextBlock_pn3n3_zZSrBAvqBq17" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Borrowings and financing (Details 3)"&gt;
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    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8BD_zU82rpnz0zGa" style="display: none"&gt;Schedule of changes in borrowings&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
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    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Addition (lease)&lt;/td&gt;&lt;td style="font-size: 7pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 7pt; font-weight: bold; text-align: center"&gt;Funding&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Borrowing costs&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Monetary and Exchange variation&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Inflation adjustment / exchange variation and incorporated interest &#x2013; Capitalized&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Interest paid&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Amortization&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Accrued interest&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Provision for interest and fees &#x2013; Capitalized&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Expenses with borrowing costs&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 7pt; font-weight: bold; font-style: italic"&gt;LOCAL CURRENCY&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 52%; padding-left: 3.5pt"&gt;Debentures&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zmwte4rIZlxl" style="width: 1%; text-align: right" title="Borrowings and financing, beginning"&gt;7,467,968&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_z2oXWwq67qJ9" style="width: 1%; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4551"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingFunding_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Funding"&gt;1,000,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingFundingCosts_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Borrowing costs"&gt;(4,320&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Monetary variation and exchange rate changes"&gt;165,879&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_z4BkHWLSV0q6" style="width: 1%; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4559"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zwDTZtlfjchc" style="width: 1%; text-align: right" title="Interest paid"&gt;(712,966&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zedBNqacrwvg" style="width: 1%; text-align: right" title="Amortization"&gt;(563,504&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Accrued interest"&gt;544,116&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Provision for interest and fees - Capitalized"&gt;257,951&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Expenses with borrowing costs"&gt;11,242&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zqIkfIRqN0Pl" style="width: 1%; text-align: right" title="Borrowings and financing, ending"&gt;8,166,366&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Brazilian Federal Savings Bank&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_z83oGeMicFLd" style="text-align: right" title="Borrowings and financing, beginning"&gt;1,483,113&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_ztQI5CnqkDdd" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4575"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zElBtKpXjqGj" style="text-align: right" title="Funding"&gt;119,437&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_z2cIgddd8q25" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4579"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_z9XAOHYEqNC7" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;17,247&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zEYbDClItYK5" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;7,131&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zsNgEv4dMF6l" style="text-align: right" title="Interest paid"&gt;(117,041&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zUlI0ljHh2Ae" style="text-align: right" title="Amortization"&gt;(100,855&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--AccruedInterestOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zaoVtbG12QD" style="text-align: right" title="Accrued interest"&gt;80,422&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zPDop2RoQFb2" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;36,731&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zxZfAddNFpHg" style="text-align: right" title="Expenses with borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4593"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_z2TOxvidR7o1" style="text-align: right" title="Borrowings and financing, ending"&gt;1,526,185&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;BNDES&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zn8EWC2bwIBi" style="text-align: right" title="Borrowings and financing, beginning"&gt;1,392,844&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zPKU65tDZwr5" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4599"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFunding_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Funding"&gt;200,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zQblKsyKSUdd" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4603"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zsqO3TE5A0z1" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;7,020&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zo46smOs5Ryl" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;3,117&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zgcGkSQFIs5d" style="text-align: right" title="Interest paid"&gt;(104,596&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zQjHMlxQjHce" style="text-align: right" title="Amortization"&gt;(222,353&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;67,311&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;37,391&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;259&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zwkkEulHGqpl" style="text-align: right" title="Borrowings and financing, ending"&gt;1,380,993&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;BID 2202&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_c20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="Borrowings and financing, beginning"&gt;2,589,442&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zNjMfqxiV4Q8" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4623"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zAfzSOeGC1t5" style="text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4625"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zHBx6e2RERk1" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4627"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zkYxvdeWXcdc" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4629"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zXEDILEUe8l5" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4631"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zZyaS63fYm6g" style="text-align: right" title="Interest paid"&gt;(281,971&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zGTbrwA4KeQi" style="text-align: right" title="Amortization"&gt;(181,349&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="Accrued interest"&gt;98,574&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;224,899&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;955&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zfZ3qiesAnQ1" style="text-align: right" title="Borrowings and financing, ending"&gt;2,450,550&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;BID INVEST&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zEpxmZjdZTC8" style="text-align: right" title="Borrowings and financing, beginning"&gt;956,942&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_z601CQmENRQa" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4647"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zBhqXQk16341" style="text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4649"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_z4pEMxOE9GA7" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4651"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zQoT9DC8VNCa" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4653"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zmeNiCSNkqsh" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4655"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zCSTkGxZbpV4" style="text-align: right" title="Interest paid"&gt;(108,921&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_z5fqN24zhgUa" style="text-align: right" title="Amortization"&gt;(34,800&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;129,733&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zBcaeYhYL0ia" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4663"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;665&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zpuNQ47erjx4" style="text-align: right" title="Borrowings and financing, ending"&gt;943,619&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;IFC&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zdkzCo5AUc2k" style="text-align: right" title="Borrowings and financing, beginning"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4669"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zWKQjRatkfb7" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4671"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z2bBpkK0fzu9" style="text-align: right" title="Funding"&gt;760,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z4FrAySQDlme" style="text-align: right" title="Borrowing costs"&gt;(9,385&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z5gVJeCU8tPi" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4677"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z2TTwWonwwUc" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4679"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z0b12lK6lH58" style="text-align: right" title="Interest paid"&gt;(24,978&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z2bSdPgCizH7" style="text-align: right" title="Amortization"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4683"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--AccruedInterestOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z5isoheddGQe" style="text-align: right" title="Accrued interest"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4685"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z6YTofyj5h9k" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;48,507&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_zfT94zdYbo99" style="text-align: right" title="Expenses with borrowing costs"&gt;381&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--IFCMember_z0ogFMad82k6" style="text-align: right" title="Borrowings and financing, ending"&gt;774,525&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;BID INVEST 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zAooUtVF47rl" style="text-align: right" title="Borrowings and financing, beginning"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4693"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zojU9qoydnpb" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4695"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zOgaJLHQam6g" style="text-align: right" title="Funding"&gt;470,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zof8289S7hU3" style="text-align: right" title="Borrowing costs"&gt;(3,922&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zeESUF5LP4Ic" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4701"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zRIhdr0vUTw4" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4703"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zYjhjUMq28Zf" style="text-align: right" title="Interest paid"&gt;(30,698&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zEQx5mUXqOyc" style="text-align: right" title="Amortization"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4707"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--AccruedInterestOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zdFlpn844Wwa" style="text-align: right" title="Accrued interest"&gt;33,840&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_z9tehaNqAcBh" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4711"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zmRd8PnizJzl" style="text-align: right" title="Expenses with borrowing costs"&gt;107&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVEST2022Member_zwrMC31jl19a" style="text-align: right" title="Borrowings and financing, ending"&gt;469,327&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 52%; text-align: left; padding-left: 3.5pt"&gt;Leases (Concession Agreements, Program Contracts and Contract Assets)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zWxozpQWVvCl" style="width: 1%; text-align: right" title="Borrowings and financing, beginning"&gt;397,311&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zVRRcct25yNk" style="width: 1%; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4719"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_z4OO8kqNWjtj" style="width: 1%; text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4721"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zKfU0kWIc6kb" style="width: 1%; text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4723"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zYXEEqxc6AY2" style="width: 1%; text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4725"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zBd41i01n2I5" style="width: 1%; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4727"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zKJpERcdPyx4" style="width: 1%; text-align: right" title="Interest paid"&gt;(54,390&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zuKlSkrNNnQd" style="width: 1%; text-align: right" title="Amortization"&gt;(39,467&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="width: 1%; text-align: right" title="Accrued interest"&gt;54,390&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zlso5zcXWC8c" style="width: 1%; text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4735"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zJ9ZEipRrTx9" style="width: 1%; text-align: right" title="Expenses with borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4737"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_z30IDGUmPmh" style="width: 1%; text-align: right" title="Borrowings and financing, ending"&gt;357,844&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Leases (Others)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zDJ1Qmm6D5Mf" style="text-align: right" title="Borrowings and financing, beginning"&gt;125,969&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CashOutflowForLeases_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Addition (lease)"&gt;42,182&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zDTZkbsCTYv3" style="text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4745"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zjG63CsEw1l6" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4747"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zyGjrYsyCVC6" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4749"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zPoUPdqmGvrf" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4751"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_z9AOH3N7Xrtd" style="text-align: right" title="Interest paid"&gt;(17,659&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zFK1eXzLlaL9" style="text-align: right" title="Amortization"&gt;(84,437&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;35,319&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zMoaTsJDEQ0d" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4759"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zsf1HgFWFdJd" style="text-align: right" title="Expenses with borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4761"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_ztXxz6NKMSU6" style="text-align: right" title="Borrowings and financing, ending"&gt;101,374&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 3.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zuDYYt2ZULEc" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;14,094&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zaJJLXfS81Vh" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4767"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingFunding_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;3,654&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingFundingCosts_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4771"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_z9fUYQmvtuad" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;56&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zpeSFnw8VJEj" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;2&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zM43olYTxvsj" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(789&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zaRQZJtglPK6" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(5,669&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;748&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;34&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zHl3kILTWbZ9" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4785"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zELopaWVaxSc" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;12,130&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;TOTAL IN LOCAL CURRENCY&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_z5JbXkuAriqi" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;14,427,683&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CashOutflowForLeases_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"&gt;42,182&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingFunding_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;2,553,091&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingFundingCosts_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;(17,627&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;190,202&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zUnwfAjju0Pd" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;10,250&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_ze9GFt2HB6X9" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(1,454,009&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zM3uzY5VOoJf" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(1,232,434&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;1,044,453&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;605,513&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;13,609&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zTQ3DVDguGSa" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;16,182,913&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; font-weight: bold; font-style: italic; text-align: left; padding-left: 3.5pt"&gt;FOREIGN CURRENCY&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;BIDs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iS_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zy4fGaoeGshc" style="text-align: right" title="Borrowings and financing, beginning"&gt;387,837&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zy9yOmGDFtD4" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4815"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingFunding_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Funding"&gt;226,497&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFundingCosts_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Borrowing costs"&gt;(6,732&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;(20,355&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zhbFfDJr2wN8" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4823"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zABZAIAtntbj" style="text-align: right" title="Interest paid"&gt;(12,581&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zWEfXo42Daw1" style="text-align: right" title="Amortization"&gt;(56,273&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;13,733&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_z8cRaYt3blh1" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4831"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;567&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zfJ3uPBeSXei" style="text-align: right" title="Borrowings and financing, ending"&gt;532,693&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;BIRD&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Borrowings_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Borrowings and financing, beginning"&gt;420,881&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zOssAgpAgWYf" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4839"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zTNmUIMbWPU2" style="text-align: right" title="Funding"&gt;39,417&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingFundingCosts_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Borrowing costs"&gt;(3,166&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;(28,665&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zQALbWPnNzCe" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;61&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zCuY1NySDwL7" style="text-align: right" title="Interest paid"&gt;(3,779&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zpeRuaZF77vg" style="text-align: right" title="Amortization"&gt;(30,895&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;5,525&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zGR67IjCnTI1" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;20&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;363&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zAxP11tfcxjf" style="text-align: right" title="Borrowings and financing, ending"&gt;399,762&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;JICA&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Borrowings and financing, beginning"&gt;2,401,887&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zAc8ftQ5bCgc" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4863"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zrw9eDPBv7Oe" style="text-align: right" title="Funding"&gt;15,546&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zZG6lTY0Z4Oj" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4867"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;(437,296&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zpGOC7pBUtoe" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;3,243&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zzkKCwARL568" style="text-align: right" title="Interest paid"&gt;(33,167&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zmA5wqQB2Qf7" style="text-align: right" title="Amortization"&gt;(177,007&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;26,597&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;3,102&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;204&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zb9DYaz0Lav6" style="text-align: right" title="Borrowings and financing, ending"&gt;1,803,109&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 3.5pt"&gt;BID 1983AB&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;85,548&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zopX2hRWU5S3" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4887"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingFunding_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4889"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zkPBYJ4lBBs7" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4891"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;(5,602&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zbYTvM8VFoqd" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4895"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zm4yF34wZbhj" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(1,952&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_z2PFTg7Pm3wi" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(40,115&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--AccruedInterestOnBorrowings_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;1,284&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;614&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;417&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zKA2ZVdckfO4" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;40,194&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 7pt; font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;TOTAL IN FOREIGN CURRENCY&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iI_pn3n3_c20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zqvUDqnR5ZM6" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;3,296,153&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CashOutflowForLeases_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_z7kJGogBBwZj" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4911"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingFunding_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zGSrKQpx0ypa" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;281,460&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingFundingCosts_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zbxPubUpkask" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;(9,898&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zRfHhe046iRc" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;(491,918&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsCapitalised_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zjJsbMlTyL7f" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;3,304&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_ziS4RIBOhfDe" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(51,479&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zm4TQVzFvTOc" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(304,290&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AccruedInterestOnBorrowings_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_z8yF1p60Aap7" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;47,139&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zPd69OBliESf" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;3,736&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zQmPCn10HS54" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;1,551&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zAaIJCUQCdid" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;2,775,758&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-style: italic; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;TOTAL&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iI_pn3n3_c20211231_zDhKCeSi0rF2" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings and financing, beginning"&gt;17,723,836&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CashOutflowForLeases_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Addition (lease)"&gt;42,182&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingFunding_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Funding"&gt;2,834,551&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFundingCosts_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowing costs"&gt;(27,525&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Monetary variation and exchange rate changes"&gt;(301,716&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestCostsCapitalised_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;13,554&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20220101__20221231_z7ZhRHEGxIbg" style="border-bottom: Black 2.5pt double; text-align: right" title="Interest paid"&gt;(1,505,488&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20220101__20221231_zdhVKSd6ecBd" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortization"&gt;(1,536,724&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--AccruedInterestOnBorrowings_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued interest"&gt;1,091,592&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Provision for interest and fees - Capitalized"&gt;609,249&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--BorrowingCostsRecognisedAsExpense_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Expenses with borrowing costs"&gt;15,160&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Borrowings_iE_pn3n3_c20220101__20221231_zqr9ipFCaHaa" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings and financing, ending"&gt;18,958,671&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Addition (lease)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Funding&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Borrowing costs&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Monetary and Exchange variation&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Inflation adjustment / exchange variation and incorporated interest &#x2013; Capitalized&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Interest paid&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Amortization&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Accrued interest&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Provision for interest and fees &#x2013; Capitalized&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Expenses with borrowing costs&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-weight: bold; font-style: italic"&gt;LOCAL CURRENCY&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 52%; font-size: 8pt; padding-left: 3.5pt"&gt;Debentures&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zEBJt9S0e9C3" style="width: 1%; text-align: right" title="Borrowings and financing, beginning"&gt;6,756,504&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zhiHd3CcpIvk" style="width: 1%; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4959"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Funding"&gt;2,450,000&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Borrowing costs"&gt;(25,717&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Monetary variation and exchange rate changes"&gt;225,106&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zQNIRVCWQe6f" style="width: 1%; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4967"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zGo0bhT2bhd7" style="width: 1%; text-align: right" title="Interest paid"&gt;(387,618&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zlfuIjJnY5Rh" style="width: 1%; text-align: right" title="Amortization"&gt;(1,963,282&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Accrued interest"&gt;258,114&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Provision for interest and fees - Capitalized"&gt;139,563&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_pn3n3" style="width: 1%; text-align: right" title="Expenses with borrowing costs"&gt;15,298&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zHYMKS3sRqwj" style="width: 1%; text-align: right" title="Borrowings and financing, ending"&gt;7,467,968&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 8pt; text-align: left; padding-left: 3.5pt"&gt;Brazilian Federal Savings Bank&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zfgDJXDgfz2l" style="text-align: right" title="Borrowings and financing, beginning"&gt;1,418,832&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zJZtZO942u5l" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4983"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zAU4QVFwj1Gc" style="text-align: right" title="Funding"&gt;156,488&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingFundingCosts_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zw56ZcZhVZpc" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4987"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_ze5h352QVAfe" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;685&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zHtMhZam8067" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl4991"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zAgykA3ZC965" style="text-align: right" title="Interest paid"&gt;(113,030&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zsXx3DaoKohh" style="text-align: right" title="Amortization"&gt;(93,064&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--AccruedInterestOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_z3GwrSTtvDDc" style="text-align: right" title="Accrued interest"&gt;79,966&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zbQmFrquP4jj" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;33,236&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_z3xdELCiE629" style="text-align: right" title="Expenses with borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5001"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zLXcMh0EbASk" style="text-align: right" title="Borrowings and financing, ending"&gt;1,483,113&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 8pt; padding-left: 3.5pt"&gt;BNDES&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zR7dq57JtnTd" style="text-align: right" title="Borrowings and financing, beginning"&gt;1,370,902&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zNYoDxgdUs72" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5007"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Funding"&gt;207,136&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFundingCosts_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zcF12uETgrBk" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5011"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zddoyhoHy1p8" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5013"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zZ7yyZ5H3zZk" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5015"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_z2sDVkXehM3h" style="text-align: right" title="Interest paid"&gt;(88,084&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zjCoHkze4jC" style="text-align: right" title="Amortization"&gt;(186,179&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;51,122&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;37,688&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;259&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zLDLa9Ouvbs5" style="text-align: right" title="Borrowings and financing, ending"&gt;1,392,844&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 8pt; padding-left: 3.5pt"&gt;BID 2202&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_z6r9Bjv57kDa" style="text-align: right" title="Borrowings and financing, beginning"&gt;2,730,195&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zjktWRl7sdo6" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5031"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zvel1TodKH86" style="text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5033"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingFundingCosts_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zOsfuRjSF0t2" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5035"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zuWIfdmmEbi2" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5037"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_z7PDiOVmHih5" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5039"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_z3Q3EUBEaUkc" style="text-align: right" title="Interest paid"&gt;(97,829&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zrf4nEilg2pl" style="text-align: right" title="Amortization"&gt;(181,349&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="Accrued interest"&gt;63,964&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;73,506&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;955&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_z7UfJf7Y9IAj" style="text-align: right" title="Borrowings and financing, ending"&gt;2,589,442&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 8pt; text-align: left; padding-left: 3.5pt"&gt;BID INVEST&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_z10qPwQsB1Fa" style="text-align: right" title="Borrowings and financing, beginning"&gt;944,513&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zrV25EjhWCSk" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5055"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_z0OWERXF831g" style="text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5057"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_pn3n3" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5059"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_z6mLejYMrXX5" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5061"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zV221lJlWIH5" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5063"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zHepK0rSm2S3" style="text-align: right" title="Interest paid"&gt;(33,276&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zhPpyXqobERd" style="text-align: right" title="Amortization"&gt;(18,340&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--AccruedInterestOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zfUoOB39nAoe" style="text-align: right" title="Accrued interest"&gt;63,380&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zFm4g2354w3h" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5071"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zkFyDwLkxIh4" style="text-align: right" title="Expenses with borrowing costs"&gt;665&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zHE3U5DNohYg" style="text-align: right" title="Borrowings and financing, ending"&gt;956,942&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 8pt; text-align: left; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Borrowings and financing, beginning"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Addition (lease)"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Funding"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Borrowing costs"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Interest paid"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Amortization"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Accrued interest"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Expenses with borrowing costs"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right" title="Borrowings and financing, ending"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 52%; font-size: 8pt; text-align: left; padding-left: 3.5pt"&gt;&#160;Leases (Concession Agreements, Program Contracts and Contract Assets)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zuVD6rvZ3rf8" style="width: 1%; text-align: right" title="Borrowings and financing, beginning"&gt;428,743&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zxRFyscCtftf" style="width: 1%; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5079"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zBgv3W2Zzlv9" style="width: 1%; text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5081"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingFundingCosts_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zwymwcTwuwL" style="width: 1%; text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5083"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zznF6WOF2xIa" style="width: 1%; text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5085"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zLtZ94LBUwuf" style="width: 1%; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5087"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zjCHVte95a19" style="width: 1%; text-align: right" title="Interest paid"&gt;(52,250&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zlwiIoTSozF8" style="width: 1%; text-align: right" title="Amortization"&gt;(31,432&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_pn3n3" style="width: 1%; text-align: right" title="Accrued interest"&gt;52,250&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zsk625mER8x1" style="width: 1%; text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5095"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_z0I0UKdClII1" style="width: 1%; text-align: right" title="Expenses with borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5097"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_z6xSqFQJqTjk" style="width: 1%; text-align: right" title="Borrowings and financing, ending"&gt;397,311&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 8pt; text-align: left; padding-left: 3.5pt"&gt;&#160;Leases (Others)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_z5eGVbSIqPh8" style="text-align: right" title="Borrowings and financing, beginning"&gt;45,876&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CashOutflowForLeases_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Addition (lease)"&gt;140,187&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zgg2ghLl0ckh" style="text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5105"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingFundingCosts_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zvKhlO7k9XYc" style="text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5107"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zqbbuODsL5v9" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5109"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zq3MhdCpreza" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5111"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_z8tGgQkur5c7" style="text-align: right" title="Interest paid"&gt;(15,782&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zz5i87ib9Ch5" style="text-align: right" title="Amortization"&gt;(76,013&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;31,701&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zpZYwCf4Twr3" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5119"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zRcc3fkMKeM3" style="text-align: right" title="Expenses with borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5121"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zLRBg6lL5Fkh" style="text-align: right" title="Borrowings and financing, ending"&gt;125,969&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 8pt; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zu7NZlsd46N9" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;15,197&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zr9TmEQV1i0j" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5127"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;2,921&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFundingCosts_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zeKtnKyopv45" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;(32&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zGnA2X3kdK81" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5133"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zLPbPPkl4zs3" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5135"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zNuvvMq94s83" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(718&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zpxJltXo2Zf5" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(3,986&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;690&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;22&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_z6QTtWJ3BAd5" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5145"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zOUbsC5gNp69" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;14,094&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;TOTAL IN LOCAL CURRENCY&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zLb9ZRRWoo02" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;13,710,762&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CashOutflowForLeases_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"&gt;140,187&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;2,816,545&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;(25,749&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;225,791&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zFyavNeUbtDb" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5159"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zz7geJrdHZD6" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(788,587&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zoOGIje0I9gj" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(2,553,645&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;601,187&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;284,015&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;17,177&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zxGYDcPt9Ob6" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;14,427,683&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; font-style: italic; text-align: left; padding-left: 3.5pt"&gt;FOREIGN CURRENCY&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 8pt; padding-left: 3.5pt"&gt;BIDs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zQaaBgbT89sc" style="text-align: right" title="Borrowings and financing, beginning"&gt;317,302&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zR5G8k3VoHK8" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5175"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Funding"&gt;108,728&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Borrowing costs"&gt;(7,620&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;22,979&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--InterestCostsCapitalised_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_z03y6PSviXd2" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5183"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zcHJBoJ5tYF3" style="text-align: right" title="Interest paid"&gt;(8,488&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zn80nWdyFZDd" style="text-align: right" title="Amortization"&gt;(53,197&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;7,936&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5191"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;197&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zhQDz2zA4jgb" style="text-align: right" title="Borrowings and financing, ending"&gt;387,837&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 8pt; padding-left: 3.5pt"&gt;BIRD&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zt8bT8bjk4S4" style="text-align: right" title="Borrowings and financing, beginning"&gt;426,860&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zAEv3Ln2vvW3" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5199"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zU9BLarj2Afk" style="text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5201"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Borrowing costs"&gt;(3,377&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;30,814&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--InterestCostsCapitalised_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5207"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zcMC7QZxeNy9" style="text-align: right" title="Interest paid"&gt;(2,481&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zMUuRPhaOTX6" style="text-align: right" title="Amortization"&gt;(32,965&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;1,789&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5215"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;241&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zR7OexDtKvm1" style="text-align: right" title="Borrowings and financing, ending"&gt;420,881&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 8pt; padding-left: 3.5pt"&gt;JICA&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_ze1OOXp9xIId" style="text-align: right" title="Borrowings and financing, beginning"&gt;2,684,321&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_z0AXLLBMzd45" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5223"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Funding"&gt;34,360&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Borrowing costs"&gt;(76&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;(108,851&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--InterestCostsCapitalised_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;10,198&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_z1NLqT8mYa26" style="text-align: right" title="Interest paid"&gt;(43,184&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zWFGzFXe2561" style="text-align: right" title="Amortization"&gt;(216,190&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Accrued interest"&gt;35,315&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;5,802&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_pn3n3" style="text-align: right" title="Expenses with borrowing costs"&gt;192&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_z9VNiQJDt5Cf" style="text-align: right" title="Borrowings and financing, ending"&gt;2,401,887&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 8pt; padding-bottom: 1pt; padding-left: 3.5pt"&gt;BID 1983AB&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zXB5Uno7Je0i" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;119,379&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zMHJSgK4DAKb" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5247"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingFunding_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zHHXBdR7revi" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5249"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5251"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;6,536&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestCostsCapitalised_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5255"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zquiMwYeMX3h" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(2,705&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zDA7HbW3zDl4" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(40,607&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;1,753&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;777&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;415&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983ABMember_zusl5vhjKkcc" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;85,548&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;TOTAL IN FOREIGN CURRENCY&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_ztXFiVuHQPbd" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;3,547,862&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CashOutflowForLeases_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zX7xBum7K0Sh" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5271"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingFunding_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;143,088&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFundingCosts_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;(11,073&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;(48,522&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--InterestCostsCapitalised_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;10,198&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zn8sFiXm6ycj" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(56,858&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zXFYhCxNuMof" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(342,959&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AccruedInterestOnBorrowings_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;46,793&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;6,579&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;1,045&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_z8XLOjOslP8g" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;3,296,153&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-style: italic; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;TOTAL&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_iS_pn3n3_c20210101__20211231_zk5trt6jIhW2" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings and financing, beginning"&gt;17,258,624&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CashOutflowForLeases_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Addition (lease)"&gt;140,187&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingFunding_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Funding"&gt;2,959,633&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingFundingCosts_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowing costs"&gt;(36,822&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--EffectOfExchangeRateChangesOnBorrowings_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Monetary variation and exchange rate changes"&gt;177,269&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--InterestCostsCapitalised_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;10,198&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20210101__20211231_zIxPCnnyS7Tb" style="border-bottom: Black 2.5pt double; text-align: right" title="Interest paid"&gt;(845,445&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20210101__20211231_z7ySeM2amJe4" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortization"&gt;(2,896,604&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--AccruedInterestOnBorrowings_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued interest"&gt;647,980&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Provision for interest and fees - Capitalized"&gt;290,594&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Expenses with borrowing costs"&gt;18,222&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iE_pn3n3_c20210101__20211231_zGyXuA9ERmI7" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings and financing, ending"&gt;17,723,836&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;December 31, 2019&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Foreign/local currency translation&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Addition (lease)&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Funding&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Borrowing costs&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Monetary and exchange variation&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Inflation adjustment / exchange variation and incorporated interest &#x2013; Capitalized&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Interest paid&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Amortization&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Accrued interest&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Provision for interest and fees &#x2013; Capitalized&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;Expenses with borrowing costs&lt;/td&gt;&lt;td style="font-size: 6.5pt; font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-size: 6.5pt; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 7pt; font-weight: bold; font-style: italic"&gt;LOCAL CURRENCY&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 48%; padding-left: 3.5pt"&gt;Debentures&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zwA6km3x4dGi" style="width: 1%; text-align: right" title="Borrowings and financing, beginning"&gt;3,711,228&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_z3HfJdwSof2j" style="width: 1%; text-align: right" title="Funding"&gt;3,507,640&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zdft7pqhvyKj" style="width: 1%; text-align: right" title="Borrowing costs"&gt;(52,328&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_z0mfGLMMKHy5" style="width: 1%; text-align: right" title="Monetary variation and exchange rate changes"&gt;86,939&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zFGazgWKWSel" style="width: 1%; text-align: right" title="Interest paid"&gt;(161,494&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zSAIxQTAuEV1" style="width: 1%; text-align: right" title="Amortization"&gt;(572,871&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zI3F5IZQMtW" style="width: 1%; text-align: right" title="Accrued interest"&gt;201,150&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zNKbcPUzhV3d" style="width: 1%; text-align: right" title="Provision for interest and fees - Capitalized"&gt;26,073&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zZfVTcQsyx5f" style="width: 1%; text-align: right" title="Expenses with borrowing costs"&gt;10,167&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--DebenturesMember_zcm4RP7SgrBh" style="width: 1%; text-align: right" title="Borrowings and financing, ending"&gt;6,756,504&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Brazilian Federal Savings Bank&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zAF9fRLXgVok" style="text-align: right" title="Borrowings and financing, beginning"&gt;1,429,250&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_znRilTJJCMo2" style="text-align: right" title="Funding"&gt;74,485&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zcLu0Mc3iSd4" style="text-align: right" title="Interest paid"&gt;(111,601&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zAK1Smdhsjcc" style="text-align: right" title="Amortization"&gt;(84,821&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zt5FAWQenI4g" style="text-align: right" title="Amortization"&gt;73,067&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zVEbyUydnN66" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;38,452&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BrazilianFederalSavingsBanksMember_zUdRkepPOgml" style="text-align: right" title="Borrowings and financing, ending"&gt;1,418,832&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;BNDES&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_z2Jk8ahJLQM4" style="text-align: right" title="Borrowings and financing, beginning"&gt;1,201,411&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_z1nFZa7GgN2k" style="text-align: right" title="Funding"&gt;213,514&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zlFMGLj6Gx07" style="text-align: right" title="Interest paid"&gt;(47,164&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zZVGnC4RVNG1" style="text-align: right" title="Amortization"&gt;(81,213&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zVh7ci4NP2E7" style="text-align: right" title="Accrued interest"&gt;47,668&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zuT2eWyk5gPa" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;36,427&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zE9028HtB544" style="text-align: right" title="Expenses with borrowing costs"&gt;259&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BNDESMember_zmfbRX26v6S5" style="text-align: right" title="Borrowings and financing, ending"&gt;1,370,902&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;BID 2202&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zMJHTIdvDp6b" style="text-align: right" title="Borrowings and financing, beginning"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5367"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--ForeignLocalCurrencyTranslations_pn3n3_c20210101__20211231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_z4OcAYELTxEh" style="text-align: right" title="Foreignlocal currency translation"&gt;2,807,371&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zZ9DvVlhFXFk" style="text-align: right" title="Interest paid"&gt;(37,613&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zrjEECmSE0Uf" style="text-align: right" title="Amortization"&gt;(90,674&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_z0JLAyPNOY51" style="text-align: right" title="Accrued interest"&gt;22,668&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zPdxPNrEaNY7" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;27,886&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zqghEXXjqZrh" style="text-align: right" title="Expenses with borrowing costs"&gt;557&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID2202Member_zJ9n9L1zyJM2" style="text-align: right" title="Borrowings and financing, ending"&gt;2,730,195&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;BID INVEST&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zy89TfygGyS7" style="text-align: right" title="Borrowings and financing, beginning"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5383"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zrua0x67lw4" style="text-align: right" title="Funding"&gt;950,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_z69wICbDZlq3" style="text-align: right" title="Borrowing costs"&gt;(7,125&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_z7mTnEtRb9nk" style="text-align: right" title="Accrued interest"&gt;1,638&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDINVESTMember_zcyeGZY0NgRd" style="text-align: right" title="Borrowings and financing, ending"&gt;944,513&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 48%; text-align: left; padding-left: 3.5pt"&gt;&#160;Leases (Concession Agreements, Program Contracts and Contract Assets)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zb95zE2PJ803" style="width: 1%; text-align: right" title="Borrowings and financing, beginning"&gt;459,671&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zsO0oon7fr3c" style="width: 1%; text-align: right" title="Interest paid"&gt;(51,431&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zmiWVPmhjgoe" style="width: 1%; text-align: right" title="Amortization"&gt;(30,928&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zYnfMtlAeqV7" style="width: 1%; text-align: right" title="Accrued interest"&gt;51,431&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesConcessionAgreementsProgramContractsAndContractAssetsMember_zQgaT2ZdiHyf" style="width: 1%; text-align: right" title="Borrowings and financing, ending"&gt;428,743&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&#160;Leases (Others)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zhUilEpTDxkb" style="text-align: right" title="Borrowings and financing, beginning"&gt;74,453&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--CashOutflowForLeases_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zGXIRNvkeZkf" style="text-align: right" title="Addition (lease)"&gt;28,549&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zbioNOqi49h1" style="text-align: right" title="Interest paid"&gt;(9,108&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zizj1CzptN5l" style="text-align: right" title="Amortization"&gt;(56,571&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zxbKoyebOEM6" style="text-align: right" title="Accrued interest"&gt;8,553&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--LeasesOthersMember_zX7fWVsFtwuh" style="text-align: right" title="Borrowings and financing, ending"&gt;45,876&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 3.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zpDScnROEPe" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;9,898&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zFUFCguZTz4j" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;7,250&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zw97uaqBtwT9" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(671&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_z1YWfPpnLPKg" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(1,962&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zXGP3jLgRyjl" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;651&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zVPhh7xrGL0d" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;31&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--OtherBorrowingsMember_zhrUftWxIKD9" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;15,197&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;TOTAL IN LOCAL CURRENCY&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zjoYdbNWpo52" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;6,885,911&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--ForeignLocalCurrencyTranslations_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zT3RIUSXGPN3" style="border-bottom: Black 1pt solid; text-align: right" title="Foreignlocal currency translation"&gt;2,807,371&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CashOutflowForLeases_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zgUHUrPfOuBf" style="border-bottom: Black 1pt solid; text-align: right" title="Addition (lease)"&gt;28,549&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zQ3oSXK7UyKe" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;4,752,889&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zfqHQdPnBfn" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;(59,453&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zrLdop38wr66" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;86,939&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zKvpb37eEJXe" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(419,082&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zeqeDtFWTJd6" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(919,040&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zxn0o6sO7813" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;406,826&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zVr4avRB0ved" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;128,869&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zxBZ76K16me1" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;10,983&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--LocalCurrencyMember_zx2DPHdgo7ed" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;13,710,762&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; font-weight: bold; font-style: italic; text-align: left; padding-left: 3.5pt"&gt;FOREIGN CURRENCY&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;BIDs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zReodKQf3eZ6" style="text-align: right" title="Borrowings and financing, beginning"&gt;2,316,190&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--ForeignLocalCurrencyTranslations_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zO22KXfpug07" style="text-align: right" title="Foreignlocal currency translation"&gt;(2,807,371&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CashOutflowForLeases_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zfsWzGDfIxOk" style="text-align: right" title="Addition (lease)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5457"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zhimktBKXYWi" style="text-align: right" title="Funding"&gt;52,141&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_z8BSAxLDuv4k" style="text-align: right" title="Borrowing costs"&gt;(6,635&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zWtGFGDEGZRa" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;845,246&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--InterestCostsCapitalised_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zChOweoUrIt8" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;48,246&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zGtYxgkXmILc" style="text-align: right" title="Interest paid"&gt;(45,010&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zZk6wHzWHL5c" style="text-align: right" title="Amortization"&gt;(121,088&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zd8HVjQ80Ym3" style="text-align: right" title="Accrued interest"&gt;10,490&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zpVuMgcbp0W4" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;24,695&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zSz8EWpI0tUc" style="text-align: right" title="Expenses with borrowing costs"&gt;398&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIDMember_zgzyXOwY9Nol" style="text-align: right" title="Borrowings and financing, ending"&gt;317,302&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;BIRD&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zjuwvvektec5" style="text-align: right" title="Borrowings and financing, beginning"&gt;357,880&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zJxXtiznrEF3" style="text-align: right" title="Borrowing costs"&gt;(2,029&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zXlhAlI7Ofkf" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;102,029&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--InterestCostsCapitalised_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zeCihhWxnYve" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;1,217&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zfIUz6EWSk2a" style="text-align: right" title="Interest paid"&gt;(7,572&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zw8YuC8u9ulk" style="text-align: right" title="Amortization"&gt;(31,216&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zep0I7pelfKa" style="text-align: right" title="Accrued interest"&gt;5,659&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zW7AWTWNRuZ" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;752&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zBwDv8OKTlci" style="text-align: right" title="Expenses with borrowing costs"&gt;140&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BIRDMember_zAkNdtkXSpn" style="text-align: right" title="Borrowings and financing, ending"&gt;426,860&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;Eurobonds&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EuroBondsMember_zt3DyJfYfyY8" style="text-align: right" title="Borrowings and financing, beginning"&gt;1,413,956&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EuroBondsMember_zoZke9pR0RCk" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;457,931&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EuroBondsMember_zdb7w3mhpGJc" style="text-align: right" title="Interest paid"&gt;(104,170&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EuroBondsMember_zb3dvBCpbGg3" style="text-align: right" title="Amortization"&gt;(1,868,676&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EuroBondsMember_zPte2aV1mpkk" style="text-align: right" title="Accrued interest"&gt;90,941&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EuroBondsMember_zm4W1hJKkAj9" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;9,195&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EuroBondsMember_zKRCDkFRztl8" style="text-align: right" title="Expenses with borrowing costs"&gt;823&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--EuroBondsMember_zUTVGBMhtuJ3" style="text-align: right" title="Borrowings and financing, ending"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl5513"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;JICA&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zWXyjkIV3HDi" style="text-align: right" title="Borrowings and financing, beginning"&gt;2,106,908&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zNj8CaaoUW6e" style="text-align: right" title="Funding"&gt;40,830&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zOTxNvmujb38" style="text-align: right" title="Borrowing costs"&gt;(117&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zsdKn3MVsjGd" style="text-align: right" title="Monetary variation and exchange rate changes"&gt;715,956&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestCostsCapitalised_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zvY0t2g07Yll" style="text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;17,841&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zjsDHRUOjdp8" style="text-align: right" title="Interest paid"&gt;(43,758&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zyP5MbwFZ869" style="text-align: right" title="Amortization"&gt;(200,597&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zlbZBEVPuklc" style="text-align: right" title="Accrued interest"&gt;40,172&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zEBfi40n5f0i" style="text-align: right" title="Provision for interest and fees - Capitalized"&gt;6,897&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zgRwCme1uQx1" style="text-align: right" title="Expenses with borrowing costs"&gt;189&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--JICAMember_zMhmGU4okMKi" style="text-align: right" title="Borrowings and financing, ending"&gt;2,684,321&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 3.5pt"&gt;BID 1983AB&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zcfSQi4SD11h" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;163,864&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zyDQkWcUHSi8" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;(152&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zGp2ywsLEe4l" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;59,078&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zHDEXceBHARb" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(7,033&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zceRYHX1uAsd" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(103,482&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zOtuzfKlDBHg" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;5,843&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zWsW2OXXO8D1" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;618&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zpbYkiaWZAh4" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;643&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember__ifrs-full--BorrowingsByNameAxis__custom--BID1983AB1Member_zvnNUt5smk0a" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;119,379&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 7pt; font-style: italic; text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;TOTAL IN FOREIGN CURRENCY&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zxUAbfunsBI6" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, beginning"&gt;6,358,798&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--ForeignLocalCurrencyTranslations_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zN1giquhb1J2" style="border-bottom: Black 1pt solid; text-align: right" title="Foreignlocal currency translation"&gt;(2,807,371&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingFunding_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zwJpV1w7fiyd" style="border-bottom: Black 1pt solid; text-align: right" title="Funding"&gt;92,971&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zufsbBX6QQw4" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowing costs"&gt;(8,933&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zW4VBql6S6Cb" style="border-bottom: Black 1pt solid; text-align: right" title="Monetary variation and exchange rate changes"&gt;2,180,240&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--InterestCostsCapitalised_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zVwLj3z6iSK9" style="border-bottom: Black 1pt solid; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;67,304&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zIb4nfruABTf" style="border-bottom: Black 1pt solid; text-align: right" title="Interest paid"&gt;(207,543&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zYO6fnK4DPGk" style="border-bottom: Black 1pt solid; text-align: right" title="Amortization"&gt;(2,325,059&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zfW3HxGzqJB5" style="border-bottom: Black 1pt solid; text-align: right" title="Accrued interest"&gt;153,105&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_z7tWlbMWOtde" style="border-bottom: Black 1pt solid; text-align: right" title="Provision for interest and fees - Capitalized"&gt;42,157&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_z2RcPH1h7Cy9" style="border-bottom: Black 1pt solid; text-align: right" title="Expenses with borrowing costs"&gt;2,193&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231__custom--ReportingCurrencyAxis__custom--ForeignCurrencyMember_zB1G07DKmn9" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing, ending"&gt;3,547,862&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-style: italic; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;TOTAL&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iS_pn3n3_c20200101__20201231_z4EAEb2jpaI8" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings and financing, beginning"&gt;13,244,709&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CashOutflowForLeases_pn3n3_c20200101__20201231_zWFvScL9xqfk" style="border-bottom: Black 2.5pt double; text-align: right" title="Addition (lease)"&gt;28,549&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--BorrowingFunding_pn3n3_c20200101__20201231_z3FU9aDVihF" style="border-bottom: Black 2.5pt double; text-align: right" title="Funding"&gt;4,845,860&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--BorrowingFundingCosts_pn3n3_c20200101__20201231_zulojzc94kt6" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowing costs"&gt;(68,386&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--EffectOfExchangeRateChangesOnBorrowings_pn3n3_c20200101__20201231_zAqBF7I7Sxk5" style="border-bottom: Black 2.5pt double; text-align: right" title="Monetary variation and exchange rate changes"&gt;2,267,179&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--InterestCostsCapitalised_pn3n3_c20200101__20201231_zvW3seh4ELAa" style="border-bottom: Black 2.5pt double; text-align: right" title="Inflation adjustment / exchange variation and incorporated interest - Capitalized"&gt;67,304&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--InterestCostsIncurred_iN_pn3n3_di_c20200101__20201231_zdEaIXPMyRL1" style="border-bottom: Black 2.5pt double; text-align: right" title="Interest paid"&gt;(626,625&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--RepaymentsOfBorrowingClassifiedAsFinancingActivities_pn3n3_c20200101__20201231_zTYSfbSqNBJ1" style="border-bottom: Black 2.5pt double; text-align: right" title="Amortization"&gt;(3,244,099&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--AccruedInterestOnBorrowings_pn3n3_c20200101__20201231_zlwYychx1k0h" style="border-bottom: Black 2.5pt double; text-align: right" title="Accrued interest"&gt;559,931&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--BorrowingsProvisionForInterestRatesAndFeesCapitalized_pn3n3_c20200101__20201231_z2ESiFHhzWe1" style="border-bottom: Black 2.5pt double; text-align: right" title="Provision for interest and fees - Capitalized"&gt;171,026&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--BorrowingCostsRecognisedAsExpense_pn3n3_c20200101__20201231_zNuxXCK0iAQb" style="border-bottom: Black 2.5pt double; text-align: right" title="Expenses with borrowing costs"&gt;13,176&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Borrowings_iE_pn3n3_c20200101__20201231_zPd0lDPKoZV" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings and financing, ending"&gt;17,258,624&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfChangesInBorrowingsTableTextBlock>
    <ifrs-full:Borrowings
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      decimals="-3"
      unitRef="BRL">7467968000</ifrs-full:Borrowings>
    <sbs:BorrowingFunding
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember"
      decimals="-3"
      unitRef="BRL">1000000000</sbs:BorrowingFunding>
    <sbs:BorrowingFundingCosts
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember"
      decimals="-3"
      unitRef="BRL">-4320000</sbs:BorrowingFundingCosts>
    <sbs:EffectOfExchangeRateChangesOnBorrowings
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember"
      decimals="-3"
      unitRef="BRL">165879000</sbs:EffectOfExchangeRateChangesOnBorrowings>
    <ifrs-full:InterestCostsIncurred
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember"
      decimals="-3"
      unitRef="BRL">712966000</ifrs-full:InterestCostsIncurred>
    <sbs:RepaymentsOfBorrowingClassifiedAsFinancingActivities
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember"
      decimals="-3"
      unitRef="BRL">-563504000</sbs:RepaymentsOfBorrowingClassifiedAsFinancingActivities>
    <sbs:AccruedInterestOnBorrowings
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember"
      decimals="-3"
      unitRef="BRL">544116000</sbs:AccruedInterestOnBorrowings>
    <sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember"
      decimals="-3"
      unitRef="BRL">257951000</sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized>
    <ifrs-full:BorrowingCostsRecognisedAsExpense
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember"
      decimals="-3"
      unitRef="BRL">11242000</ifrs-full:BorrowingCostsRecognisedAsExpense>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_DebenturesMember"
      decimals="-3"
      unitRef="BRL">8166366000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBanksMember"
      decimals="-3"
      unitRef="BRL">1483113000</ifrs-full:Borrowings>
    <sbs:BorrowingFunding
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBanksMember"
      decimals="-3"
      unitRef="BRL">119437000</sbs:BorrowingFunding>
    <sbs:EffectOfExchangeRateChangesOnBorrowings
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBanksMember"
      decimals="-3"
      unitRef="BRL">17247000</sbs:EffectOfExchangeRateChangesOnBorrowings>
    <ifrs-full:InterestCostsCapitalised
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBanksMember"
      decimals="-3"
      unitRef="BRL">7131000</ifrs-full:InterestCostsCapitalised>
    <ifrs-full:InterestCostsIncurred
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBanksMember"
      decimals="-3"
      unitRef="BRL">117041000</ifrs-full:InterestCostsIncurred>
    <sbs:RepaymentsOfBorrowingClassifiedAsFinancingActivities
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBanksMember"
      decimals="-3"
      unitRef="BRL">-100855000</sbs:RepaymentsOfBorrowingClassifiedAsFinancingActivities>
    <sbs:AccruedInterestOnBorrowings
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBanksMember"
      decimals="-3"
      unitRef="BRL">80422000</sbs:AccruedInterestOnBorrowings>
    <sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBanksMember"
      decimals="-3"
      unitRef="BRL">36731000</sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BrazilianFederalSavingsBanksMember"
      decimals="-3"
      unitRef="BRL">1526185000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
      contextRef="AsOf2021-12-31_custom_LocalCurrencyMember_custom_BNDESMember"
      decimals="-3"
      unitRef="BRL">1392844000</ifrs-full:Borrowings>
    <sbs:BorrowingFunding
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BNDESMember"
      decimals="-3"
      unitRef="BRL">200000000</sbs:BorrowingFunding>
    <sbs:EffectOfExchangeRateChangesOnBorrowings
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BNDESMember"
      decimals="-3"
      unitRef="BRL">7020000</sbs:EffectOfExchangeRateChangesOnBorrowings>
    <ifrs-full:InterestCostsCapitalised
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BNDESMember"
      decimals="-3"
      unitRef="BRL">3117000</ifrs-full:InterestCostsCapitalised>
    <ifrs-full:InterestCostsIncurred
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BNDESMember"
      decimals="-3"
      unitRef="BRL">104596000</ifrs-full:InterestCostsIncurred>
    <sbs:RepaymentsOfBorrowingClassifiedAsFinancingActivities
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BNDESMember"
      decimals="-3"
      unitRef="BRL">-222353000</sbs:RepaymentsOfBorrowingClassifiedAsFinancingActivities>
    <sbs:AccruedInterestOnBorrowings
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BNDESMember"
      decimals="-3"
      unitRef="BRL">67311000</sbs:AccruedInterestOnBorrowings>
    <sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BNDESMember"
      decimals="-3"
      unitRef="BRL">37391000</sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized>
    <ifrs-full:BorrowingCostsRecognisedAsExpense
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BNDESMember"
      decimals="-3"
      unitRef="BRL">259000</ifrs-full:BorrowingCostsRecognisedAsExpense>
    <ifrs-full:Borrowings
      contextRef="AsOf2022-12-31_custom_LocalCurrencyMember_custom_BNDESMember"
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      unitRef="BRL">1380993000</ifrs-full:Borrowings>
    <ifrs-full:Borrowings
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      decimals="-3"
      unitRef="BRL">2589442000</ifrs-full:Borrowings>
    <ifrs-full:InterestCostsIncurred
      contextRef="From2022-01-012022-12-31_custom_LocalCurrencyMember_custom_BID2202Member"
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      unitRef="BRL">281971000</ifrs-full:InterestCostsIncurred>
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      unitRef="BRL">-181349000</sbs:RepaymentsOfBorrowingClassifiedAsFinancingActivities>
    <sbs:AccruedInterestOnBorrowings
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    <sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized
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      unitRef="BRL">224899000</sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized>
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    <ifrs-full:Borrowings
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    <sbs:BorrowingFundingCosts
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    <sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized
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    <ifrs-full:Borrowings
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    <sbs:BorrowingFunding
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    <sbs:BorrowingFundingCosts
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    <ifrs-full:InterestCostsIncurred
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    <ifrs-full:Borrowings
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    <ifrs-full:Borrowings
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    <ifrs-full:CashOutflowForLeases
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      decimals="-3"
      unitRef="BRL">-1868676000</sbs:RepaymentsOfBorrowingClassifiedAsFinancingActivities>
    <sbs:AccruedInterestOnBorrowings
      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_EuroBondsMember"
      decimals="-3"
      unitRef="BRL">90941000</sbs:AccruedInterestOnBorrowings>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_EuroBondsMember"
      decimals="-3"
      unitRef="BRL">9195000</sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_EuroBondsMember"
      decimals="-3"
      unitRef="BRL">823000</ifrs-full:BorrowingCostsRecognisedAsExpense>
    <ifrs-full:Borrowings
      contextRef="AsOf2019-12-31_custom_ForeignCurrencyMember_custom_JICAMember"
      decimals="-3"
      unitRef="BRL">2106908000</ifrs-full:Borrowings>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_JICAMember"
      decimals="-3"
      unitRef="BRL">40830000</sbs:BorrowingFunding>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_JICAMember"
      decimals="-3"
      unitRef="BRL">-117000</sbs:BorrowingFundingCosts>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_JICAMember"
      decimals="-3"
      unitRef="BRL">715956000</sbs:EffectOfExchangeRateChangesOnBorrowings>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_JICAMember"
      decimals="-3"
      unitRef="BRL">17841000</ifrs-full:InterestCostsCapitalised>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_JICAMember"
      decimals="-3"
      unitRef="BRL">43758000</ifrs-full:InterestCostsIncurred>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_JICAMember"
      decimals="-3"
      unitRef="BRL">-200597000</sbs:RepaymentsOfBorrowingClassifiedAsFinancingActivities>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_JICAMember"
      decimals="-3"
      unitRef="BRL">40172000</sbs:AccruedInterestOnBorrowings>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_JICAMember"
      decimals="-3"
      unitRef="BRL">6897000</sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_JICAMember"
      decimals="-3"
      unitRef="BRL">189000</ifrs-full:BorrowingCostsRecognisedAsExpense>
    <ifrs-full:Borrowings
      contextRef="AsOf2020-12-31_custom_ForeignCurrencyMember_custom_JICAMember"
      decimals="-3"
      unitRef="BRL">2684321000</ifrs-full:Borrowings>
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      contextRef="AsOf2019-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member"
      decimals="-3"
      unitRef="BRL">163864000</ifrs-full:Borrowings>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member"
      decimals="-3"
      unitRef="BRL">-152000</sbs:BorrowingFundingCosts>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member"
      decimals="-3"
      unitRef="BRL">59078000</sbs:EffectOfExchangeRateChangesOnBorrowings>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member"
      decimals="-3"
      unitRef="BRL">7033000</ifrs-full:InterestCostsIncurred>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member"
      decimals="-3"
      unitRef="BRL">-103482000</sbs:RepaymentsOfBorrowingClassifiedAsFinancingActivities>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member"
      decimals="-3"
      unitRef="BRL">5843000</sbs:AccruedInterestOnBorrowings>
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      decimals="-3"
      unitRef="BRL">618000</sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member"
      decimals="-3"
      unitRef="BRL">643000</ifrs-full:BorrowingCostsRecognisedAsExpense>
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      contextRef="AsOf2020-12-31_custom_ForeignCurrencyMember_custom_BID1983AB1Member"
      decimals="-3"
      unitRef="BRL">119379000</ifrs-full:Borrowings>
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      contextRef="AsOf2019-12-31_custom_ForeignCurrencyMember"
      decimals="-3"
      unitRef="BRL">6358798000</ifrs-full:Borrowings>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember"
      decimals="-3"
      unitRef="BRL">-2807371000</sbs:ForeignLocalCurrencyTranslations>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember"
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      unitRef="BRL">92971000</sbs:BorrowingFunding>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember"
      decimals="-3"
      unitRef="BRL">-8933000</sbs:BorrowingFundingCosts>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember"
      decimals="-3"
      unitRef="BRL">2180240000</sbs:EffectOfExchangeRateChangesOnBorrowings>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember"
      decimals="-3"
      unitRef="BRL">67304000</ifrs-full:InterestCostsCapitalised>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember"
      decimals="-3"
      unitRef="BRL">207543000</ifrs-full:InterestCostsIncurred>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember"
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      unitRef="BRL">-2325059000</sbs:RepaymentsOfBorrowingClassifiedAsFinancingActivities>
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      decimals="-3"
      unitRef="BRL">153105000</sbs:AccruedInterestOnBorrowings>
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      contextRef="From2020-01-012020-12-31_custom_ForeignCurrencyMember"
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      unitRef="BRL">42157000</sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized>
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      decimals="-3"
      unitRef="BRL">2193000</ifrs-full:BorrowingCostsRecognisedAsExpense>
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      unitRef="BRL">3547862000</ifrs-full:Borrowings>
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      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">28549000</ifrs-full:CashOutflowForLeases>
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      unitRef="BRL">4845860000</sbs:BorrowingFunding>
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      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-68386000</sbs:BorrowingFundingCosts>
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      unitRef="BRL">2267179000</sbs:EffectOfExchangeRateChangesOnBorrowings>
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      contextRef="From2020-01-012020-12-31"
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      unitRef="BRL">67304000</ifrs-full:InterestCostsCapitalised>
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      contextRef="From2020-01-012020-12-31"
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      unitRef="BRL">626625000</ifrs-full:InterestCostsIncurred>
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      unitRef="BRL">559931000</sbs:AccruedInterestOnBorrowings>
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      contextRef="From2020-01-012020-12-31"
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      unitRef="BRL">171026000</sbs:BorrowingsProvisionForInterestRatesAndFeesCapitalized>
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      unitRef="BRL">13176000</ifrs-full:BorrowingCostsRecognisedAsExpense>
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      unitRef="BRL">1000000000.0</sbs:RaisedFunds>
    <sbs:SummaryOfFundingTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfFundingTableTextBlock_pn3n3_zU2ZbMLsM9Yi" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Borrowings and financing (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span id="xdx_8BD_ztYmFCaf0sYb" style="display: none"&gt;Schedule of funding&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 33%; padding-right: 5.4pt; padding-left: 5.4pt; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 22%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: center"&gt;Value&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 22%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: center"&gt;Maturity&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 23%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: center"&gt;Remuneration&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;Series 1&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;R$ &lt;span id="xdx_906_ecustom--RaisedFunds_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesOneMember_pn3p0" title="Amount"&gt;500,000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;&lt;span id="xdx_906_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesOneMember" title="Maturity"&gt;03/2027&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;&lt;span id="xdx_902_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesOneMember" title="Remuneration"&gt;CDI + 1.30 p.a.&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;Series 2&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;R$ &lt;span id="xdx_90C_ecustom--RaisedFunds_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesTwoMember_pn3p0" title="Amount"&gt;500,000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;&lt;span id="xdx_908_eifrs-full--BorrowingsMaturity_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesTwoMember" title="Maturity"&gt;03/2029&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-left: 5.4pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt; line-height: 110%"&gt;&lt;span id="xdx_908_eifrs-full--BorrowingsInterestRateBasis_c20220101__20221231__ifrs-full--BorrowingsByNameAxis__custom--TwentyEighthIssueDebenturesSeriesTwoMember" title="Remuneration"&gt;CDI + 1.58 p.a.&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</sbs:SummaryOfFundingTableTextBlock>
    <sbs:RaisedFunds
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    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_TwentyEighthIssueDebenturesSeriesOneMember">03/2027</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_TwentyEighthIssueDebenturesSeriesOneMember">CDI + 1.30 p.a.</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:RaisedFunds
      contextRef="From2022-01-012022-12-31_custom_TwentyEighthIssueDebenturesSeriesTwoMember"
      decimals="-3"
      unitRef="BRL">500000</sbs:RaisedFunds>
    <ifrs-full:BorrowingsMaturity contextRef="From2022-01-012022-12-31_custom_TwentyEighthIssueDebenturesSeriesTwoMember">03/2029</ifrs-full:BorrowingsMaturity>
    <ifrs-full:BorrowingsInterestRateBasis contextRef="From2022-01-012022-12-31_custom_TwentyEighthIssueDebenturesSeriesTwoMember">CDI + 1.58 p.a.</ifrs-full:BorrowingsInterestRateBasis>
    <sbs:IssuersNetSalesAndorServiceRevenuePercentage
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="Pure">0.25</sbs:IssuersNetSalesAndorServiceRevenuePercentage>
    <sbs:AgreementClauseInCaseOfEarlyMaturityOfDebt
      contextRef="AsOf2022-12-31_custom_TwentyEightDebenturesMember"
      decimals="-6"
      unitRef="BRL">182000000</sbs:AgreementClauseInCaseOfEarlyMaturityOfDebt>
    <sbs:AmortizationPaid
      contextRef="From2022-01-012022-03-31_custom_TwentyEightDebenturesMember"
      decimals="0"
      unitRef="BRL">27600000</sbs:AmortizationPaid>
    <sbs:PrincipalAmount
      contextRef="From2022-01-012022-03-31"
      decimals="0"
      unitRef="BRL">25700000</sbs:PrincipalAmount>
    <ifrs-full:InterestPayable contextRef="AsOf2022-03-31" decimals="0" unitRef="BRL">1900000</ifrs-full:InterestPayable>
    <sbs:AmortizationPaid
      contextRef="From2022-04-012022-06-30"
      decimals="0"
      unitRef="BRL">185100000</sbs:AmortizationPaid>
    <sbs:PrincipalAmount
      contextRef="From2022-04-012022-06-30"
      decimals="0"
      unitRef="BRL">175000000.0</sbs:PrincipalAmount>
    <ifrs-full:InterestPayable contextRef="AsOf2022-06-30" decimals="0" unitRef="BRL">10100000</ifrs-full:InterestPayable>
    <sbs:RaisedDebentures
      contextRef="From2022-07-012022-07-15"
      decimals="0"
      unitRef="BRL">470000000.0</sbs:RaisedDebentures>
    <sbs:RaisedDebentures
      contextRef="From2022-07-012022-07-27"
      decimals="0"
      unitRef="BRL">760000000.0</sbs:RaisedDebentures>
    <sbs:LeasePaymentPeriod contextRef="From2022-01-01to2022-12-31">After startup, the lease payment period starts (240 monthly
installments), whose amount is periodically restated by contracted price index.</sbs:LeasePaymentPeriod>
    <sbs:SummaryOfRestrictiveCovenantsRatiosTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfRestrictiveCovenantsRatiosTableTextBlock_pn3n3_zblu2q9k8vZ5" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Borrowings and financing (Details 5)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span id="xdx_8B5_zvXNqVzuTLb2" style="display: none"&gt;Schedule of restrictive covenants ratios&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 65%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: center"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 35%; padding-right: 5.4pt; padding-left: 5.4pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 9pt/110% Georgia, Times, Serif; margin: 0; text-align: center"&gt;&lt;b&gt;Covenants &lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Adjusted EBITDA / Adjusted Financial Expenses&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_909_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--AdjustedEBITDAAdjustedFinancialExpensesMember" title="Restrictive ratios"&gt;Equal to or higher than 2.80&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;EBITDA / Financial Expenses Paid&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_90F_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--AdjustedNetDebtAdjustedEBITDAMember" title="Restrictive ratios"&gt;Equal to or higher than 2.35&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Adjusted Net Debt / Adjusted EBITDA&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_904_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--AdjustedTotalDebtAdjustedEBITDAMember" title="Restrictive ratios"&gt;Equal to or lower than 3.80&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 65%; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Net Debt / Adjusted EBITDA&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 35%; padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_90A_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--OtherOnerousDebtAdjustedEBITDAMember" title="Restrictive ratios"&gt;Equal to or lower than 3.50&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Total Adjusted Debt / Adjusted EBITDA&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_903_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--AdjustedCurrentRatioMember" title="Restrictive ratios"&gt;Lower than 3.65&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Other Onerous Debt &lt;sup&gt;(1)&lt;/sup&gt; / Adjusted EBITDA&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_902_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--EBITDAPaidFinancialExpensesMember" title="Restrictive ratios"&gt;Equal to or lower than 1.30&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;Adjusted Current Ratio&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 5.4pt; padding-bottom: 1pt; padding-left: 5.4pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;&lt;span id="xdx_90F_ecustom--RestrictiveRatios_c20210101__20211231__ifrs-full--BorrowingsByNameAxis__custom--NetDebtAdjustedEBITDAMember" title="Restrictive ratios"&gt;Higher than 1.00&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td colspan="2" style="padding-top: 6pt; padding-bottom: 1pt; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;(1) The contractual definition of &#x201c;Other Onerous Debts&#x201d; corresponds to the sum of pension plan obligations and healthcare plan, installment payments of tax debts, and installments payments of debts with the electricity supplier.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</sbs:SummaryOfRestrictiveCovenantsRatiosTableTextBlock>
    <sbs:RestrictiveRatios contextRef="From2021-01-012021-12-31_custom_AdjustedEBITDAAdjustedFinancialExpensesMember">Equal to or higher than 2.80</sbs:RestrictiveRatios>
    <sbs:RestrictiveRatios contextRef="From2021-01-012021-12-31_custom_AdjustedNetDebtAdjustedEBITDAMember">Equal to or higher than 2.35</sbs:RestrictiveRatios>
    <sbs:RestrictiveRatios contextRef="From2021-01-012021-12-31_custom_AdjustedTotalDebtAdjustedEBITDAMember">Equal to or lower than 3.80</sbs:RestrictiveRatios>
    <sbs:RestrictiveRatios contextRef="From2021-01-012021-12-31_custom_OtherOnerousDebtAdjustedEBITDAMember">Equal to or lower than 3.50</sbs:RestrictiveRatios>
    <sbs:RestrictiveRatios contextRef="From2021-01-012021-12-31_custom_AdjustedCurrentRatioMember">Lower than 3.65</sbs:RestrictiveRatios>
    <sbs:RestrictiveRatios contextRef="From2021-01-012021-12-31_custom_EBITDAPaidFinancialExpensesMember">Equal to or lower than 1.30</sbs:RestrictiveRatios>
    <sbs:RestrictiveRatios contextRef="From2021-01-012021-12-31_custom_NetDebtAdjustedEBITDAMember">Higher than 1.00</sbs:RestrictiveRatios>
    <sbs:SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock_pn3n3_zPDwwfgcRDmi" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Borrowings and financing (Details 6)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8BE_zAoR1RF2c7th" style="display: none"&gt;Schedule of borrowings and financing - Credit Limits&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Agent&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 110%"&gt;(in millions of reais (*)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 70%; text-align: left; padding-left: 3.5pt"&gt;Brazilian Federal Savings Bank&lt;/td&gt;&lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrazilianFederalSavingsBankMember_fKCop_zUqK20aaCup3" style="width: 18%; text-align: right" title="Borrowings and financing - credit limits"&gt;1,079&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Brazilian Development Bank &#x2013; BNDES&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BrazilianDevelopmentsBankBNDESMember_fKCop_zEu6G7w4Kbmj" style="text-align: right" title="Borrowings and financing - credit limits"&gt;255&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Inter-American Development Bank &#x2013; BID&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InterAmericanDevelopmentBankBIDMember_fKCop_z0fGk7I5xsr9" style="text-align: right" title="Borrowings and financing - credit limits"&gt;1,178&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;International Bank for Reconstruction and Development - IBRD&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--InternationalBankForReconstructionAndDevelopmenstMember_fKCop_zyuYqloRlP96" style="text-align: right" title="Borrowings and financing - credit limits"&gt;1,259&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 3.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--Others1Member_fKCop_zyrD7wsLAUg2" style="border-bottom: Black 1pt solid; text-align: right" title="Borrowings and financing - credit limits"&gt;18&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;TOTAL&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--BorrowingsAndFinancingCreditLimited_iI_pn3n3_c20221231_fKCop_zAjfgHuNDvod" style="border-bottom: Black 2.5pt double; text-align: right" title="Borrowings and financing - credit limits"&gt;3,789&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

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&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F08_zRMJMufq8tK4" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(*)&lt;/td&gt;
  &lt;td id="xdx_F1E_zlTf81xQlY65" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;Brazilian Central Bank&#x2019;s exchange sell rate as of December 30, 2022 (US$&#160;1.00 = R$ 5.2177; &#xa5;&#160;1.00 = R$ 0.03957).&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


</sbs:SummaryOfBorrowingsAndFinancingCreditLimitedTableTextBlock>
    <sbs:BorrowingsAndFinancingCreditLimited
      contextRef="AsOf2022-12-31_custom_BrazilianFederalSavingsBankMember"
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      id="Fact005661"
      unitRef="BRL">1079000</sbs:BorrowingsAndFinancingCreditLimited>
    <sbs:BorrowingsAndFinancingCreditLimited
      contextRef="AsOf2022-12-31_custom_BrazilianDevelopmentsBankBNDESMember"
      decimals="-3"
      id="Fact005663"
      unitRef="BRL">255000</sbs:BorrowingsAndFinancingCreditLimited>
    <sbs:BorrowingsAndFinancingCreditLimited
      contextRef="AsOf2022-12-31_custom_InterAmericanDevelopmentBankBIDMember"
      decimals="-3"
      id="Fact005665"
      unitRef="BRL">1178000</sbs:BorrowingsAndFinancingCreditLimited>
    <sbs:BorrowingsAndFinancingCreditLimited
      contextRef="AsOf2022-12-31_custom_InternationalBankForReconstructionAndDevelopmenstMember"
      decimals="-3"
      id="Fact005667"
      unitRef="BRL">1259000</sbs:BorrowingsAndFinancingCreditLimited>
    <sbs:BorrowingsAndFinancingCreditLimited
      contextRef="AsOf2022-12-31_custom_Others1Member"
      decimals="-3"
      id="Fact005669"
      unitRef="BRL">18000</sbs:BorrowingsAndFinancingCreditLimited>
    <sbs:BorrowingsAndFinancingCreditLimited
      contextRef="AsOf2022-12-31"
      decimals="-3"
      id="Fact005671"
      unitRef="BRL">3789000</sbs:BorrowingsAndFinancingCreditLimited>
    <ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80D_eifrs-full--DisclosureOfTaxReceivablesAndPayablesExplanatory_zU0SrjvdZg87" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 35.45pt"&gt;&lt;b&gt;18&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_82D_zTnEFarBtvg8"&gt;Taxes recoverable/payable&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(a)&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Current assets&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--SummaryOfCurrentTaxAssetsTableTextBlock_pn3n3_zQrspVshTn37" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Taxes recoverable/payable (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span id="xdx_8BD_z0yOTIrIvHx" style="display: none"&gt;Current assets&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-left: 2.85pt"&gt;Recoverable taxes&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify; padding-left: 2.85pt"&gt;Income tax and social contribution&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CurrentTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--IncomeTaxAndSocialsContributionMember_pn3n3" style="width: 12%; text-align: right" title="Current tax assets"&gt;206,517&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CurrentTaxAssets_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--IncomeTaxAndSocialsContributionMember_pn3n3" style="width: 12%; text-align: right" title="Current tax assets"&gt;259,902&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Withholding income tax (IRRF) on financial investments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CurrentTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--WithholdingsIncomeTaxMember_pn3n3" style="text-align: right" title="Current tax assets"&gt;33,283&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentTaxAssets_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--WithholdingsIncomeTaxMember_pn3n3" style="text-align: right" title="Current tax assets"&gt;13,041&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Other federal taxes&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--OtherFederalTaxesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current tax assets"&gt;3,106&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CurrentTaxAssets_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--OtherFederalTaxesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current tax assets"&gt;3,161&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CurrentTaxAssets_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Current tax assets"&gt;242,906&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentTaxAssets_c20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Current tax assets"&gt;276,104&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zzIFuCpPGWb6" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(b)&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Current liabilities&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfCurrentTaxLiabilitiesTableTextBlock_pn3n3_zZhexhQF28Vj" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Taxes recoverable/payable (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span id="xdx_8B9_zasBm6pYHGq7" style="display: none"&gt;Current liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-left: 2.85pt"&gt;Taxes and contributions payable&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify; padding-left: 2.85pt"&gt;Cofins and Pasep&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentTaxLiabilities_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--COFINSAndPasepMember_pn3n3" style="width: 12%; text-align: right" title="Current tax liabilities"&gt;134,624&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CurrentTaxLiabilities_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--COFINSAndPasepMember_pn3n3" style="width: 12%; text-align: right" title="Current tax liabilities"&gt;111,963&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;INSS (social security contribution)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CurrentTaxLiabilities_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--SocialSecuritysContributionMember_pn3n3" style="text-align: right" title="Current tax liabilities"&gt;44,515&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CurrentTaxLiabilities_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--SocialSecuritysContributionMember_pn3n3" style="text-align: right" title="Current tax liabilities"&gt;39,902&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;IRRF (withholding income tax)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CurrentTaxLiabilities_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember_pn3n3" style="text-align: right" title="Current tax liabilities"&gt;63,361&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--CurrentTaxLiabilities_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember_pn3n3" style="text-align: right" title="Current tax liabilities"&gt;49,468&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentTaxLiabilities_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--OtherTaxPayablesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current tax liabilities"&gt;50,961&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CurrentTaxLiabilities_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--OtherTaxPayablesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current tax liabilities"&gt;55,797&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentTaxLiabilities_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Current tax liabilities"&gt;293,461&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CurrentTaxLiabilities_c20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Current tax liabilities"&gt;257,130&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A0_zNEC5Cq8uOX4" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;On February 08, 2023, the Federal Supreme Court (STF)
unanimously decided that a final decision favorable to companies on taxes paid on a continuous base would lose its effects if the STF
later rules against it.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company analyzed the matter judged in this decision,
which covers Social Contribution on Net Profit, as well as other taxes that fit into the decision granted, and did not identify any impact
on the Financial Statements.&lt;/p&gt;

</ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory>
    <sbs:SummaryOfCurrentTaxAssetsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--SummaryOfCurrentTaxAssetsTableTextBlock_pn3n3_zQrspVshTn37" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Taxes recoverable/payable (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span id="xdx_8BD_z0yOTIrIvHx" style="display: none"&gt;Current assets&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-left: 2.85pt"&gt;Recoverable taxes&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify; padding-left: 2.85pt"&gt;Income tax and social contribution&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CurrentTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--IncomeTaxAndSocialsContributionMember_pn3n3" style="width: 12%; text-align: right" title="Current tax assets"&gt;206,517&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CurrentTaxAssets_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--IncomeTaxAndSocialsContributionMember_pn3n3" style="width: 12%; text-align: right" title="Current tax assets"&gt;259,902&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Withholding income tax (IRRF) on financial investments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CurrentTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--WithholdingsIncomeTaxMember_pn3n3" style="text-align: right" title="Current tax assets"&gt;33,283&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentTaxAssets_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--WithholdingsIncomeTaxMember_pn3n3" style="text-align: right" title="Current tax assets"&gt;13,041&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Other federal taxes&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--OtherFederalTaxesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current tax assets"&gt;3,106&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CurrentTaxAssets_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--OtherFederalTaxesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current tax assets"&gt;3,161&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CurrentTaxAssets_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Current tax assets"&gt;242,906&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CurrentTaxAssets_c20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Current tax assets"&gt;276,104&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfCurrentTaxAssetsTableTextBlock>
    <ifrs-full:CurrentTaxAssets
      contextRef="AsOf2022-12-31_custom_IncomeTaxAndSocialsContributionMember"
      decimals="-3"
      unitRef="BRL">206517000</ifrs-full:CurrentTaxAssets>
    <ifrs-full:CurrentTaxAssets
      contextRef="AsOf2021-12-31_custom_IncomeTaxAndSocialsContributionMember"
      decimals="-3"
      unitRef="BRL">259902000</ifrs-full:CurrentTaxAssets>
    <ifrs-full:CurrentTaxAssets
      contextRef="AsOf2022-12-31_custom_WithholdingsIncomeTaxMember"
      decimals="-3"
      unitRef="BRL">33283000</ifrs-full:CurrentTaxAssets>
    <ifrs-full:CurrentTaxAssets
      contextRef="AsOf2021-12-31_custom_WithholdingsIncomeTaxMember"
      decimals="-3"
      unitRef="BRL">13041000</ifrs-full:CurrentTaxAssets>
    <ifrs-full:CurrentTaxAssets
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      decimals="-3"
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    <ifrs-full:CurrentTaxAssets
      contextRef="AsOf2021-12-31_custom_OtherFederalTaxesMember"
      decimals="-3"
      unitRef="BRL">3161000</ifrs-full:CurrentTaxAssets>
    <ifrs-full:CurrentTaxAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">242906000</ifrs-full:CurrentTaxAssets>
    <ifrs-full:CurrentTaxAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">276104000</ifrs-full:CurrentTaxAssets>
    <sbs:SummaryOfCurrentTaxLiabilitiesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfCurrentTaxLiabilitiesTableTextBlock_pn3n3_zZhexhQF28Vj" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Taxes recoverable/payable (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span id="xdx_8B9_zasBm6pYHGq7" style="display: none"&gt;Current liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-left: 2.85pt"&gt;Taxes and contributions payable&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify; padding-left: 2.85pt"&gt;Cofins and Pasep&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentTaxLiabilities_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--COFINSAndPasepMember_pn3n3" style="width: 12%; text-align: right" title="Current tax liabilities"&gt;134,624&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CurrentTaxLiabilities_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--COFINSAndPasepMember_pn3n3" style="width: 12%; text-align: right" title="Current tax liabilities"&gt;111,963&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;INSS (social security contribution)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CurrentTaxLiabilities_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--SocialSecuritysContributionMember_pn3n3" style="text-align: right" title="Current tax liabilities"&gt;44,515&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CurrentTaxLiabilities_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--SocialSecuritysContributionMember_pn3n3" style="text-align: right" title="Current tax liabilities"&gt;39,902&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;IRRF (withholding income tax)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CurrentTaxLiabilities_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember_pn3n3" style="text-align: right" title="Current tax liabilities"&gt;63,361&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--CurrentTaxLiabilities_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember_pn3n3" style="text-align: right" title="Current tax liabilities"&gt;49,468&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentTaxLiabilities_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--OtherTaxPayablesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current tax liabilities"&gt;50,961&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CurrentTaxLiabilities_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--OtherTaxPayablesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Current tax liabilities"&gt;55,797&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentTaxLiabilities_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Current tax liabilities"&gt;293,461&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CurrentTaxLiabilities_c20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Current tax liabilities"&gt;257,130&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfCurrentTaxLiabilitiesTableTextBlock>
    <ifrs-full:CurrentTaxLiabilities
      contextRef="AsOf2022-12-31_custom_COFINSAndPasepMember"
      decimals="-3"
      unitRef="BRL">134624000</ifrs-full:CurrentTaxLiabilities>
    <ifrs-full:CurrentTaxLiabilities
      contextRef="AsOf2021-12-31_custom_COFINSAndPasepMember"
      decimals="-3"
      unitRef="BRL">111963000</ifrs-full:CurrentTaxLiabilities>
    <ifrs-full:CurrentTaxLiabilities
      contextRef="AsOf2022-12-31_custom_SocialSecuritysContributionMember"
      decimals="-3"
      unitRef="BRL">44515000</ifrs-full:CurrentTaxLiabilities>
    <ifrs-full:CurrentTaxLiabilities
      contextRef="AsOf2021-12-31_custom_SocialSecuritysContributionMember"
      decimals="-3"
      unitRef="BRL">39902000</ifrs-full:CurrentTaxLiabilities>
    <ifrs-full:CurrentTaxLiabilities
      contextRef="AsOf2022-12-31_custom_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember"
      decimals="-3"
      unitRef="BRL">63361000</ifrs-full:CurrentTaxLiabilities>
    <ifrs-full:CurrentTaxLiabilities
      contextRef="AsOf2021-12-31_custom_IRRFWithholdingIncomeTaxOnFinancialsInvestmentsMember"
      decimals="-3"
      unitRef="BRL">49468000</ifrs-full:CurrentTaxLiabilities>
    <ifrs-full:CurrentTaxLiabilities
      contextRef="AsOf2022-12-31_custom_OtherTaxPayablesMember"
      decimals="-3"
      unitRef="BRL">50961000</ifrs-full:CurrentTaxLiabilities>
    <ifrs-full:CurrentTaxLiabilities
      contextRef="AsOf2021-12-31_custom_OtherTaxPayablesMember"
      decimals="-3"
      unitRef="BRL">55797000</ifrs-full:CurrentTaxLiabilities>
    <ifrs-full:CurrentTaxLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">293461000</ifrs-full:CurrentTaxLiabilities>
    <ifrs-full:CurrentTaxLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">257130000</ifrs-full:CurrentTaxLiabilities>
    <ifrs-full:DisclosureOfDeferredTaxesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_802_eifrs-full--DisclosureOfDeferredTaxesExplanatory_zgci3PrEpqn4" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 35.45pt"&gt;&lt;b&gt;19&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_82F_z3mf6E1SfP0f"&gt;Deferred taxes and contributions&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(a)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Statement of financial position details&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfDeferredTaxesTableTextBlock_pn3n3_ztPh0LuN6nj7" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Deferred taxes and contributions (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span id="xdx_8B8_z0zdMJwp3dZh" style="display: none"&gt;Schedule of deferred taxes&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-left: 2.85pt"&gt;Deferred income tax assets&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify; padding-left: 2.85pt"&gt;Provisions&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_pn3n3" style="width: 12%; text-align: right" title="Total deferred tax assets"&gt;560,404&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zpXLELonJHUj" style="width: 12%; text-align: right" title="Total deferred tax assets"&gt;503,374&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Pension obligations - G1&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_pn3n3" style="text-align: right" title="Total deferred tax assets"&gt;141,606&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zbkbssTvOWPh" style="text-align: right" title="Total deferred tax assets"&gt;150,577&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Donations of underlying asset on concession agreements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_pn3n3" style="text-align: right" title="Total deferred tax assets"&gt;46,088&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zZi1p16sgYGd" style="text-align: right" title="Total deferred tax assets"&gt;47,589&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Credit losses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_pn3n3" style="text-align: right" title="Total deferred tax assets"&gt;199,363&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zdBDMX3nDHe" style="text-align: right" title="Total deferred tax assets"&gt;183,963&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax assets"&gt;171,798&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zSOuYQMCgO74" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax assets"&gt;127,092&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Total deferred tax assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DeferredTaxAssets_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax assets"&gt;1,119,259&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231_zRYrgYrhfPMj" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax assets"&gt;1,012,595&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-left: 2.85pt"&gt;Deferred income tax liabilities&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Temporary difference on concession of intangible asset&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zrTY4Wopt7xj" style="text-align: right" title="Total deferred tax liabilities"&gt;(353,817&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zicuZY6jwzkd" style="text-align: right" title="Total deferred tax liabilities"&gt;(368,235&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Capitalization of borrowing costs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zYxj3IMVjf8l" style="text-align: right" title="Total deferred tax liabilities"&gt;(457,669&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zzXFrO3BoUf1" style="text-align: right" title="Total deferred tax liabilities"&gt;(404,931&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Profit on supply to government entities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zD68EyBaHjCe" style="text-align: right" title="Total deferred tax liabilities"&gt;(346,650&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zBZOGCIn7u9k" style="text-align: right" title="Total deferred tax liabilities"&gt;(353,262&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Actuarial gain/loss &#x2013; G1 Plan&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zFpdS3oOGzhh" style="text-align: right" title="Total deferred tax liabilities"&gt;(93,561&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zWljBD43xcYd" style="text-align: right" title="Total deferred tax liabilities"&gt;(109,271&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Construction margin&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zS2jfJ5I6fr6" style="text-align: right" title="Total deferred tax liabilities"&gt;(43,323&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_z8wV7Zkd2Nbc" style="text-align: right" title="Total deferred tax liabilities"&gt;(46,079&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Borrowing costs&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zVRUy0Ndnq14" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax liabilities"&gt;(13,517&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zTAXf28DnDU" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax liabilities"&gt;(14,556&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Total deferred tax liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231_zIKgDsRKY0lh" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax liabilities"&gt;(1,308,537&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231_zOqIT093fU6f" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax liabilities"&gt;(1,296,334&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt"&gt;Deferred tax assets (liabilities), net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DeferredTaxLiabilityAsset_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities), net"&gt;(189,278&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231_zBKlzKaE4kH1" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities), net"&gt;(283,739&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A5_zVcjuyxyJ041" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Realization&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfRealizationOfDeferredTaxesTableTextBlock_pn3n3_zq04jJPcStZ2" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Deferred taxes and contributions (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8BF_zivXMUBg6ee5" style="display: none"&gt;Schedule
of realization&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;Deferred income tax assets&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify"&gt;to be realized within 12 months&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedWithin12MonthsMember_pn3n3" style="width: 12%; text-align: right" title="Deferred income tax assets"&gt;318,965&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedWithin12MonthsMember_zYTYBd3eB5al" style="width: 12%; text-align: right" title="Deferred income tax assets"&gt;280,373&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;to be realized after one year&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedAfter1YearMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets"&gt;800,294&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedAfter1YearMember_zRypps3kKsYa" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets"&gt;732,222&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Total deferred tax asset&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20221231_zRS9DyYJw9a" style="text-align: right" title="Deferred income tax assets"&gt;1,119,259&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231_zTs2zrf1R3ul" style="text-align: right" title="Deferred income tax assets"&gt;1,012,595&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;Deferred income tax liabilities&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;to be realized within 12 months&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedWithin12MonthsMember_z65NKHJh5A2k" style="text-align: right" title="Deferred income tax liabilities"&gt;(25,746&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedWithin12MonthsMember_zS532xV3Irv2" style="text-align: right" title="Deferred income tax liabilities"&gt;(31,777&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;to be realized after one year&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedAfter1YearMember_zSh3Mt2D5hrf" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities"&gt;(1,282,791&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedAfter1YearMember_zcAxDgiIv7q" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities"&gt;(1,264,557&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total deferred tax liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231_z751CbttOfc" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities"&gt;(1,308,537&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231_z8ZLmlasq8Hb" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities"&gt;(1,296,334&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Deferred tax liability, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231_zuUDFWoWEUnb" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities), net"&gt;(189,278&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231_zlDFfEzFgJw" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities), net"&gt;(283,739&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AB_z5TKOGzqL0J2" style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;






&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Changes&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfChangesInDeferredTaxesTableTextBlock_pn3n3_zhGczQO7dUNa" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Deferred taxes and contributions (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;&lt;span id="xdx_8BD_z9FrQtSrHAJ8" style="display: none"&gt;Schedule of changes&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Deferred income tax assets&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Varia&#xe7;&#xe3;o l&#xed;quida&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; padding-left: 2.85pt"&gt;Provisions&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_ziN6SlSbz2Kk" style="width: 11%; text-align: right" title="Deferred income tax assets, beginning"&gt;503,374&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--DeferredTaxAssetChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zNItCNJ4vslb" style="width: 11%; text-align: right" title="Deferred tax asset, changes"&gt;57,030&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zZGbkNZ2ALCj" style="width: 11%; text-align: right" title="Deferred income tax assets, ending"&gt;560,404&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Pension obligations - G1&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_ziLdPcPBz4af" style="text-align: right" title="Deferred income tax assets, beginning"&gt;150,577&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--DeferredTaxAssetChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zwnyYOdVFy37" style="text-align: right" title="Deferred tax asset, changes"&gt;(8,971&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zQUbqzCV38fb" style="text-align: right" title="Deferred income tax assets, ending"&gt;141,606&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Donations of underlying asset on concession agreements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zYPDgaTjLXt4" style="text-align: right" title="Deferred income tax assets, beginning"&gt;47,589&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--DeferredTaxAssetChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zVWIdQV3oNj4" style="text-align: right" title="Deferred tax asset, changes"&gt;(1,501&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zvA3RuH3xNz5" style="text-align: right" title="Deferred income tax assets, ending"&gt;46,088&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Credit losses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zCW5DfWPg7Yb" style="text-align: right" title="Deferred income tax assets, beginning"&gt;183,963&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--DeferredTaxAssetChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_z6OyoZ9cOJT2" style="text-align: right" title="Deferred tax asset, changes"&gt;15,400&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zC8GPXALvX2" style="text-align: right" title="Deferred income tax assets, ending"&gt;199,363&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 2.85pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zmogrBrDq0Gi" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, beginning"&gt;127,092&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--DeferredTaxAssetChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zbQvAlpuHrtc" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes"&gt;44,706&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zAPmzWs3oAf6" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending"&gt;171,798&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20220101__20221231_zQvmzWbCeNIl" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, beginning"&gt;1,012,595&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DeferredTaxAssetChanges_c20220101__20221231_zOz5yhzBWSzk" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes"&gt;106,664&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20220101__20221231_zSi1ub6vWAS1" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending"&gt;1,119,259&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-left: 5.4pt"&gt;Deferred income tax liabilities&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Temporary difference on concession of intangible asset&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zENrGU5FIWDa" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(368,235&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zs9p8U06GeH6" style="text-align: right" title="Deferred tax liabilities, changes"&gt;14,418&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zy7N4cgzfutd" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(353,817&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Capitalization of borrowing costs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zCuUplDUJHx2" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(404,931&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_z4tdqX50NERb" style="text-align: right" title="Deferred tax liabilities, changes"&gt;(52,738&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_z1Ig5iVnto33" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(457,669&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Profit on supply to governmental entities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_z5VD1g7hbOJl" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(353,262&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zVbwxrR12hBd" style="text-align: right" title="Deferred tax liabilities, changes"&gt;6,612&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zJSuHhZWUEBj" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(346,650&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Actuarial (gain)/loss &#x2013; G1&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zglKHfWAsgr" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(109,271&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zNazoR1IA6sl" style="text-align: right" title="Deferred tax liabilities, changes"&gt;15,710&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zTWEJFDziHp7" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(93,561&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Construction margin&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_za6LIbK2ej7" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(46,079&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zKBDZSORzqf6" style="text-align: right" title="Deferred tax liabilities, changes"&gt;2,756&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zWDyaKwxPwO6" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(43,323&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Borrowing costs&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zFRZay167ATa" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, beginning"&gt;(14,556&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_z4oOMnlwor13" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes"&gt;1,039&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zCOq9jvNDXSg" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending"&gt;(13,517&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231_zqliM417qSkj" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, beginning"&gt;(1,296,334&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231_zsXLlmEAkmkd" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes"&gt;(12,203&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231_zZW53Dk93E88" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending"&gt;(1,308,537&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Deferred tax liabilities, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231_ziEQfFEK6qZf" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities) net, beginning"&gt;(283,739&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--DeferredTaxAssetsNetChanges_c20220101__20221231_zSCwsGicX1Ue" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets, net, changes"&gt;94,461&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231_zXtv7dbluLA2" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities) net, ending"&gt;(189,278&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;








&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Deferred income tax assets&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Net change&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; padding-left: 2.85pt"&gt;Provisions&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zhkG4KRK0g8h" style="width: 11%; text-align: right" title="Deferred income tax assets, beginning"&gt;436,445&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zCbiyb2iVFC7" style="width: 11%; text-align: right" title="Deferred tax asset, changes"&gt;66,929&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zAhoMUhr0E76" style="width: 11%; text-align: right" title="Deferred income tax assets, ending"&gt;503,374&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Pension obligations - G1&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zoSEH7Vu29La" style="text-align: right" title="Deferred income tax assets, beginning"&gt;154,498&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_z9jXefxt2ll8" style="text-align: right" title="Deferred tax asset, changes"&gt;(3,921&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zAM9lK6QwRMc" style="text-align: right" title="Deferred income tax assets, ending"&gt;150,577&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Donations of underlying asset on concession agreements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zym89KAkm2Z" style="text-align: right" title="Deferred income tax assets, beginning"&gt;50,142&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zuaFIE0zSSf5" style="text-align: right" title="Deferred tax asset, changes"&gt;(2,553&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zRwolM3CqwW2" style="text-align: right" title="Deferred income tax assets, ending"&gt;47,589&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Credit losses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zDZfHrZcvVy9" style="text-align: right" title="Deferred income tax assets, beginning"&gt;155,719&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zxztVJEYiIRk" style="text-align: right" title="Deferred tax asset, changes"&gt;28,244&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zOk5v7Om8LGi" style="text-align: right" title="Deferred income tax assets, ending"&gt;183,963&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 2.85pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_z0AjCZH9bWRl" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, beginning"&gt;134,932&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zfL5mUkwP1D1" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes"&gt;(7,840&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zMdYnUxtZiXd" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending"&gt;127,092&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231_z8IOdOBSdpI9" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, beginning"&gt;931,736&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--DeferredTaxAssetChanges_c20210101__20211231_zWPcXxHDziq1" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes"&gt;80,859&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231_zXryC6ZZdUzh" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending"&gt;1,012,595&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-left: 5.4pt"&gt;Deferred income tax liabilities&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Temporary difference on concession of intangible asset&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zVkvvSk1htN8" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(388,675&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_znVBx8XxeCFh" style="text-align: right" title="Deferred tax liabilities, changes"&gt;20,440&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zkGW84PHjx3h" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(368,235&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Capitalization of borrowing costs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zI8Bp2WMEb89" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(390,211&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_z6YGQ8JLpVY9" style="text-align: right" title="Deferred tax liabilities, changes"&gt;(14,720&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zlKCG6B9BPx7" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(404,931&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Profit on supply to governmental entities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zEuGAevqbTf" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(356,513&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zDh6mB9k9rm9" style="text-align: right" title="Deferred tax liabilities, changes"&gt;3,251&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zdH63HG4PTXj" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(353,262&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Actuarial (gain)/loss &#x2013; G1&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zmz6FsIt1Gfg" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(48,979&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_z79Mupg5bz33" style="text-align: right" title="Deferred tax liabilities, changes"&gt;(60,292&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zKW7qXOh9FNg" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(109,271&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Construction margin&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zMzcFOiRtOkc" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(48,843&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zSGXZbtTx5De" style="text-align: right" title="Deferred tax liabilities, changes"&gt;2,764&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zaIAWAZarPOj" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(46,079&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Borrowing costs&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zVsO1DJGJLaa" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, beginning"&gt;(19,231&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zOOXcppbbOra" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes"&gt;4,675&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zI2VNSpIyJgg" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending"&gt;(14,556&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231_zwYj8pDCbKie" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, beginning"&gt;(1,252,452&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231_zWyn9mzrmv9" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes"&gt;(43,882&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231_z6RbFpyqa64b" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending"&gt;(1,296,334&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Deferred tax liabilities, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iS_c20210101__20211231_zu7kkHPbeX0b" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities) net, beginning"&gt;(320,716&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--DeferredTaxAssetsNetChanges_c20210101__20211231_za1KueOYpsYh" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets, net, changes"&gt;36,977&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DeferredTaxLiabilityAsset_iE_c20210101__20211231_zVM95kpNdYA" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities) net, ending"&gt;(283,739&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Deferred income tax assets&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2019&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Net change&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; padding-left: 2.85pt"&gt;Provisions&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zQPvV7oxnOu1" style="width: 11%; text-align: right" title="Deferred income tax assets, beginning"&gt;366,673&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zUIimEwOCw55" style="width: 11%; text-align: right" title="Deferred tax asset, changes"&gt;69,772&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zhNAFEyZDRDc" style="width: 11%; text-align: right" title="Deferred income tax assets, ending"&gt;436,445&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Pension obligations - G1&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zaoqjb4Ntg9d" style="text-align: right" title="Deferred income tax assets, beginning"&gt;157,998&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zjBmGPC8CJxf" style="text-align: right" title="Deferred tax asset, changes"&gt;(3,500&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_z0qyKBCKsDjk" style="text-align: right" title="Deferred income tax assets, ending"&gt;154,498&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Donations of underlying asset on concession agreements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zEJcI4XIzDD2" style="text-align: right" title="Deferred income tax assets, beginning"&gt;51,818&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zXdXmEJiP1L5" style="text-align: right" title="Deferred tax asset, changes"&gt;(1,676&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_z1Jw8EVVoPDg" style="text-align: right" title="Deferred income tax assets, ending"&gt;50,142&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Credit losses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zjzQiJPqROwk" style="text-align: right" title="Deferred income tax assets, beginning"&gt;145,622&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zRQb0sMmneqb" style="text-align: right" title="Deferred tax asset, changes"&gt;10,097&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zLcBDFB1Vzi6" style="text-align: right" title="Deferred income tax assets, ending"&gt;155,719&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 2.85pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zmNhHCF7v4si" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, beginning"&gt;183,147&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zuRbBSPxlAIj" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes"&gt;(48,215&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zxSu4XSM7NPj" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending"&gt;134,932&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231_zvTdK8YpfPle" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, beginning"&gt;905,258&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--DeferredTaxAssetChanges_c20200101__20201231_zYBYOQNLIjkk" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes"&gt;26,478&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231_zDznUjMDdASk" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending"&gt;931,736&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-left: 5.4pt"&gt;Deferred income tax liabilities&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Temporary difference on concession of intangible asset&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zNybKu7izLq6" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(408,732&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zmA36sXiOtB2" style="text-align: right" title="Deferred tax liabilities, changes"&gt;20,057&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_z5FgeresAlxa" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(388,675&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Capitalization of borrowing costs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_z5046r2wSzN5" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(409,236&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zM8tsc6JJZy5" style="text-align: right" title="Deferred tax liabilities, changes"&gt;19,025&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_znmYMfZBS4ii" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(390,211&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Profit on supply to governmental entities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_z73ujfs1Vuwd" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(372,289&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zs2IZ0LZsxN9" style="text-align: right" title="Deferred tax liabilities, changes"&gt;15,776&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zP1QB8iSCAgl" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(356,513&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Actuarial (gain)/loss &#x2013; G1&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_z3fchar7kJQi" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(54,222&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zgnT8e9lDpOg" style="text-align: right" title="Deferred tax liabilities, changes"&gt;5,243&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zRZgOMC4WLg6" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(48,979&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
 &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: left; padding-left: 2.85pt"&gt;Construction margin&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_z6lA8ypFdfxc" style="width: 11%; text-align: right" title="Deferred income tax liabilities, beginning"&gt;(83,399&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zopWo9kml6vd" style="width: 11%; text-align: right" title="Deferred tax liabilities, changes"&gt;34,556&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_z5AYzoFT0Vgk" style="width: 11%; text-align: right" title="Deferred income tax liabilities, ending"&gt;(48,843&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Borrowing costs&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zalWT5x9nq17" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, beginning"&gt;(11,376&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zoVt0q3mZou2" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes"&gt;(7,855&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zDGq5jgjaIB7" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending"&gt;(19,231&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231_zXYX1XCQSIg2" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, beginning"&gt;(1,339,254&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231_z8K0VORnwA4g" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes"&gt;86,802&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231_zvjRW4d7rtj3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending"&gt;(1,252,452&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Deferred tax liabilities, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iS_c20200101__20201231_zu99eAOYbGle" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities) net, beginning"&gt;(433,996&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--DeferredTaxAssetsNetChanges_c20200101__20201231_z94BIuaTbTS1" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets, net, changes"&gt;113,280&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DeferredTaxLiabilityAsset_iE_c20200101__20201231_zzq9eVfpltJa" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities) net, ending"&gt;(320,716&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;








&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20220101__20221231_z16ABOVjtHP9" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_491_20210101__20211231_zuhwQic0eWGf" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_498_20200101__20201231_zysRhOeb6ptc" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--DeferredTaxLiabilityAsset_iS_pn3n3_zqz6HqtjCzna" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: left; padding-left: 5.4pt"&gt;Opening balance&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(283,739&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(320,716&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(433,996&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Net change in the year:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_i_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;&#160;- corresponding entry to the income statement&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;78,751&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;97,269&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;108,037&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity_i_pn3n3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;- corresponding entry to valuation adjustments to equity (Note 22)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;15,710&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(60,292&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;5,243&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--IncreaseDecreaseInDeferredTaxLiabilityAsset_i_pn3n3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Total net change&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;94,461&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;36,977&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;113,280&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--DeferredTaxLiabilityAsset_iE_pn3n3_zQFzC3jxqaq1" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Closing balance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(189,278&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(283,739&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(320,716&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AF_zf5RtNwMoRtf" style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Reconciliation
of the effective tax rate&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The amounts recorded as income tax and social contribution
expenses in the financial statements are reconciled to the statutory rates, as shown below:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfReconciliationOfEffectiveTaxRateTableTextBlock_pn3n3_zWMpPLNeQWDb" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Deferred taxes and contributions (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span id="xdx_8BB_ziaxhKAxUA6l" style="display: none"&gt;Reconciliation of the effective tax rate&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49D_20220101__20221231_zReiB9d63hvd" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_490_20210101__20211231_zeV3oQmf2Pme" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_495_20200101__20201231_zcsJ5kZmvjT7" style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 11pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eifrs-full--ProfitLossBeforeTax_pn3n3_zROui7ge32Wk" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify; padding-left: 2.85pt"&gt;Profit before income taxes&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;4,272,750&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;3,170,156&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;1,326,002&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Statutory rate&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--ApplicableTaxRate_pid_dp_c20220101__20221231_za4JTZBB9LD6" title="Statutory rate"&gt;34&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_900_eifrs-full--ApplicableTaxRate_pid_dp_c20200101__20201231_zgAxlFoiOKxh" title="Statutory rate"&gt;34&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_906_eifrs-full--ApplicableTaxRate_pid_dp_c20210101__20211231_zM4hoInkE451" title="Statutory rate"&gt;34&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_pn3n3_zh3s7LjqLVg8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Estimated expense at the statutory rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,452,735&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,077,853&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(450,841&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense_pn3n3_zbYqlNNlmaqi" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Tax benefit of interest on equity&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;284,920&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;200,073&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;126,604&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Permanent differences&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--PermanentDifferencesProvisionLaw_pn3n3_zT7daig9Efhe" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td id="xdx_F43_zvre04Ax82i9" style="text-align: justify; padding-left: 2.85pt"&gt;Provision &#x2013; Law 4,819/1958 &#x2013; G0 (i)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(26,786&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(22,640&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(37,675&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--PermanentDifferencesDonations_pn3n3_zrNbzPYe2dJj" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify; padding-left: 2.85pt"&gt;Donations&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(16,588&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(16,723&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(8,672&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--OtherTaxDifferences_pn3n3_zljiqrMo3BP" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Other differences&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;59,706&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;52,856&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;17,900&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--IncomeTaxAndSocialContribution1_iN_pn3n3_di_zWFlHrwbOScg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt"&gt;Income tax and social contribution&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(1,151,483&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(864,287&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(352,684&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--IncomeTaxExpenseContinuingOperations_pn3n3_zHghv2yJzBl3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Current income tax and social contribution&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,230,234&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(961,556&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(460,721&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--DeferredTaxExpenseIncome_pn3n3_zC6yNXa8F5t7" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Deferred income tax and social contribution&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;78,751&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;97,269&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;108,037&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Effective rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_905_eifrs-full--AverageEffectiveTaxRate_pid_dp_c20220101__20221231_zfQHhsuevOF3" title="Effective rate"&gt;27&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_905_eifrs-full--AverageEffectiveTaxRate_pid_dp_c20200101__20201231_zQVVQrmPztRl" title="Effective rate"&gt;27&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eifrs-full--AverageEffectiveTaxRate_pid_dp_c20210101__20211231_zynhgJzCqTJj" title="Effective rate"&gt;27&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;span id="xdx_F07_za51XD5wdZz9" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(i)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span id="xdx_F1F_z4AzIEhl68t3" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Permanent difference related to the provision for actuarial liability
(Note 22 (ii) and (v)).&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8A1_zeSqG69IDtvi" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfDeferredTaxesExplanatory>
    <sbs:SummaryOfDeferredTaxesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfDeferredTaxesTableTextBlock_pn3n3_ztPh0LuN6nj7" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Deferred taxes and contributions (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span id="xdx_8B8_z0zdMJwp3dZh" style="display: none"&gt;Schedule of deferred taxes&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-left: 2.85pt"&gt;Deferred income tax assets&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify; padding-left: 2.85pt"&gt;Provisions&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_pn3n3" style="width: 12%; text-align: right" title="Total deferred tax assets"&gt;560,404&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zpXLELonJHUj" style="width: 12%; text-align: right" title="Total deferred tax assets"&gt;503,374&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Pension obligations - G1&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_pn3n3" style="text-align: right" title="Total deferred tax assets"&gt;141,606&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zbkbssTvOWPh" style="text-align: right" title="Total deferred tax assets"&gt;150,577&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Donations of underlying asset on concession agreements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_pn3n3" style="text-align: right" title="Total deferred tax assets"&gt;46,088&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zZi1p16sgYGd" style="text-align: right" title="Total deferred tax assets"&gt;47,589&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Credit losses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_pn3n3" style="text-align: right" title="Total deferred tax assets"&gt;199,363&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zdBDMX3nDHe" style="text-align: right" title="Total deferred tax assets"&gt;183,963&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax assets"&gt;171,798&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zSOuYQMCgO74" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax assets"&gt;127,092&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Total deferred tax assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DeferredTaxAssets_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax assets"&gt;1,119,259&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231_zRYrgYrhfPMj" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax assets"&gt;1,012,595&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: justify; padding-left: 2.85pt"&gt;Deferred income tax liabilities&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Temporary difference on concession of intangible asset&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zrTY4Wopt7xj" style="text-align: right" title="Total deferred tax liabilities"&gt;(353,817&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zicuZY6jwzkd" style="text-align: right" title="Total deferred tax liabilities"&gt;(368,235&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Capitalization of borrowing costs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zYxj3IMVjf8l" style="text-align: right" title="Total deferred tax liabilities"&gt;(457,669&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zzXFrO3BoUf1" style="text-align: right" title="Total deferred tax liabilities"&gt;(404,931&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Profit on supply to government entities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zD68EyBaHjCe" style="text-align: right" title="Total deferred tax liabilities"&gt;(346,650&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zBZOGCIn7u9k" style="text-align: right" title="Total deferred tax liabilities"&gt;(353,262&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Actuarial gain/loss &#x2013; G1 Plan&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zFpdS3oOGzhh" style="text-align: right" title="Total deferred tax liabilities"&gt;(93,561&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zWljBD43xcYd" style="text-align: right" title="Total deferred tax liabilities"&gt;(109,271&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Construction margin&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zS2jfJ5I6fr6" style="text-align: right" title="Total deferred tax liabilities"&gt;(43,323&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_z8wV7Zkd2Nbc" style="text-align: right" title="Total deferred tax liabilities"&gt;(46,079&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Borrowing costs&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zVRUy0Ndnq14" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax liabilities"&gt;(13,517&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zTAXf28DnDU" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax liabilities"&gt;(14,556&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Total deferred tax liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231_zIKgDsRKY0lh" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax liabilities"&gt;(1,308,537&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231_zOqIT093fU6f" style="border-bottom: Black 1pt solid; text-align: right" title="Total deferred tax liabilities"&gt;(1,296,334&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt"&gt;Deferred tax assets (liabilities), net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DeferredTaxLiabilityAsset_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities), net"&gt;(189,278&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231_zBKlzKaE4kH1" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities), net"&gt;(283,739&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfDeferredTaxesTableTextBlock>
    <ifrs-full:DeferredTaxAssets
      contextRef="AsOf2022-12-31_custom_TaxProvisionsMember"
      decimals="-3"
      unitRef="BRL">560404000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxAssets
      contextRef="AsOf2021-12-31_custom_TaxProvisionsMember"
      decimals="-3"
      unitRef="BRL">503374000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxAssets
      contextRef="AsOf2022-12-31_custom_PensionObligationsG1Member"
      decimals="-3"
      unitRef="BRL">141606000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxAssets
      contextRef="AsOf2021-12-31_custom_PensionObligationsG1Member"
      decimals="-3"
      unitRef="BRL">150577000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxAssets
      contextRef="AsOf2022-12-31_custom_DonationsMember"
      decimals="-3"
      unitRef="BRL">46088000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxAssets
      contextRef="AsOf2021-12-31_custom_DonationsMember"
      decimals="-3"
      unitRef="BRL">47589000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxAssets
      contextRef="AsOf2022-12-31_custom_CreditLossesMember"
      decimals="-3"
      unitRef="BRL">199363000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxAssets
      contextRef="AsOf2021-12-31_custom_CreditLossesMember"
      decimals="-3"
      unitRef="BRL">183963000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxAssets
      contextRef="AsOf2022-12-31_custom_DeferredTaxesOtherMember"
      decimals="-3"
      unitRef="BRL">171798000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxAssets
      contextRef="AsOf2021-12-31_custom_DeferredTaxesOtherMember"
      decimals="-3"
      unitRef="BRL">127092000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1119259000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">1012595000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_TemporaryDifferenceMember"
      decimals="-3"
      unitRef="BRL">353817000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities
      contextRef="AsOf2021-12-31_ifrs-full_TemporaryDifferenceMember"
      decimals="-3"
      unitRef="BRL">368235000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities
      contextRef="AsOf2022-12-31_custom_CapitalizationBorrowingCostsMember"
      decimals="-3"
      unitRef="BRL">457669000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities
      contextRef="AsOf2021-12-31_custom_CapitalizationBorrowingCostsMember"
      decimals="-3"
      unitRef="BRL">404931000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities
      contextRef="AsOf2022-12-31_custom_ProfitOnSupplyGovernmentEntitiesMember"
      decimals="-3"
      unitRef="BRL">346650000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities
      contextRef="AsOf2021-12-31_custom_ProfitOnSupplyGovernmentEntitiesMember"
      decimals="-3"
      unitRef="BRL">353262000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities
      contextRef="AsOf2022-12-31_custom_ActuarialGainLossG1Member"
      decimals="-3"
      unitRef="BRL">93561000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities
      contextRef="AsOf2021-12-31_custom_ActuarialGainLossG1Member"
      decimals="-3"
      unitRef="BRL">109271000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities
      contextRef="AsOf2022-12-31_custom_ConstructionMarginMember"
      decimals="-3"
      unitRef="BRL">43323000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities
      contextRef="AsOf2021-12-31_custom_ConstructionMarginMember"
      decimals="-3"
      unitRef="BRL">46079000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities
      contextRef="AsOf2022-12-31_custom_BorrowingCostsMember"
      decimals="-3"
      unitRef="BRL">13517000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities
      contextRef="AsOf2021-12-31_custom_BorrowingCostsMember"
      decimals="-3"
      unitRef="BRL">14556000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1308537000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">1296334000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilityAsset contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-189278000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-283739000</ifrs-full:DeferredTaxLiabilityAsset>
    <sbs:SummaryOfRealizationOfDeferredTaxesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfRealizationOfDeferredTaxesTableTextBlock_pn3n3_zq04jJPcStZ2" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Deferred taxes and contributions (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8BF_zivXMUBg6ee5" style="display: none"&gt;Schedule
of realization&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;Deferred income tax assets&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify"&gt;to be realized within 12 months&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedWithin12MonthsMember_pn3n3" style="width: 12%; text-align: right" title="Deferred income tax assets"&gt;318,965&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedWithin12MonthsMember_zYTYBd3eB5al" style="width: 12%; text-align: right" title="Deferred income tax assets"&gt;280,373&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;to be realized after one year&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxAssets_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedAfter1YearMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets"&gt;800,294&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedAfter1YearMember_zRypps3kKsYa" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets"&gt;732,222&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Total deferred tax asset&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20221231_zRS9DyYJw9a" style="text-align: right" title="Deferred income tax assets"&gt;1,119,259&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxAssets_iI_pn3n3_c20211231_zTs2zrf1R3ul" style="text-align: right" title="Deferred income tax assets"&gt;1,012,595&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: justify"&gt;Deferred income tax liabilities&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;to be realized within 12 months&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedWithin12MonthsMember_z65NKHJh5A2k" style="text-align: right" title="Deferred income tax liabilities"&gt;(25,746&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedWithin12MonthsMember_zS532xV3Irv2" style="text-align: right" title="Deferred income tax liabilities"&gt;(31,777&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;to be realized after one year&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedAfter1YearMember_zSh3Mt2D5hrf" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities"&gt;(1,282,791&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--RealizedAfter1YearMember_zcAxDgiIv7q" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities"&gt;(1,264,557&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total deferred tax liabilities&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20221231_z751CbttOfc" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities"&gt;(1,308,537&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNI_pn3n3_di_c20211231_z8ZLmlasq8Hb" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities"&gt;(1,296,334&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Deferred tax liability, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20221231_zuUDFWoWEUnb" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities), net"&gt;(189,278&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iI_pn3n3_c20211231_zlDFfEzFgJw" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities), net"&gt;(283,739&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfRealizationOfDeferredTaxesTableTextBlock>
    <ifrs-full:DeferredTaxAssets
      contextRef="AsOf2022-12-31_custom_RealizedWithin12MonthsMember"
      decimals="-3"
      unitRef="BRL">318965000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxAssets
      contextRef="AsOf2021-12-31_custom_RealizedWithin12MonthsMember"
      decimals="-3"
      unitRef="BRL">280373000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxAssets
      contextRef="AsOf2022-12-31_custom_RealizedAfter1YearMember"
      decimals="-3"
      unitRef="BRL">800294000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxAssets
      contextRef="AsOf2021-12-31_custom_RealizedAfter1YearMember"
      decimals="-3"
      unitRef="BRL">732222000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1119259000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">1012595000</ifrs-full:DeferredTaxAssets>
    <ifrs-full:DeferredTaxLiabilities
      contextRef="AsOf2022-12-31_custom_RealizedWithin12MonthsMember"
      decimals="-3"
      unitRef="BRL">25746000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities
      contextRef="AsOf2021-12-31_custom_RealizedWithin12MonthsMember"
      decimals="-3"
      unitRef="BRL">31777000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities
      contextRef="AsOf2022-12-31_custom_RealizedAfter1YearMember"
      decimals="-3"
      unitRef="BRL">1282791000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities
      contextRef="AsOf2021-12-31_custom_RealizedAfter1YearMember"
      decimals="-3"
      unitRef="BRL">1264557000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1308537000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">1296334000</ifrs-full:DeferredTaxLiabilities>
    <ifrs-full:DeferredTaxLiabilityAsset contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-189278000</ifrs-full:DeferredTaxLiabilityAsset>
    <ifrs-full:DeferredTaxLiabilityAsset contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-283739000</ifrs-full:DeferredTaxLiabilityAsset>
    <sbs:SummaryOfChangesInDeferredTaxesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfChangesInDeferredTaxesTableTextBlock_pn3n3_zhGczQO7dUNa" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Deferred taxes and contributions (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;&lt;span id="xdx_8BD_z9FrQtSrHAJ8" style="display: none"&gt;Schedule of changes&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Deferred income tax assets&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Varia&#xe7;&#xe3;o l&#xed;quida&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; padding-left: 2.85pt"&gt;Provisions&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_ziN6SlSbz2Kk" style="width: 11%; text-align: right" title="Deferred income tax assets, beginning"&gt;503,374&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--DeferredTaxAssetChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zNItCNJ4vslb" style="width: 11%; text-align: right" title="Deferred tax asset, changes"&gt;57,030&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zZGbkNZ2ALCj" style="width: 11%; text-align: right" title="Deferred income tax assets, ending"&gt;560,404&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Pension obligations - G1&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_ziLdPcPBz4af" style="text-align: right" title="Deferred income tax assets, beginning"&gt;150,577&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--DeferredTaxAssetChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zwnyYOdVFy37" style="text-align: right" title="Deferred tax asset, changes"&gt;(8,971&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zQUbqzCV38fb" style="text-align: right" title="Deferred income tax assets, ending"&gt;141,606&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Donations of underlying asset on concession agreements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zYPDgaTjLXt4" style="text-align: right" title="Deferred income tax assets, beginning"&gt;47,589&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--DeferredTaxAssetChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zVWIdQV3oNj4" style="text-align: right" title="Deferred tax asset, changes"&gt;(1,501&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zvA3RuH3xNz5" style="text-align: right" title="Deferred income tax assets, ending"&gt;46,088&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Credit losses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zCW5DfWPg7Yb" style="text-align: right" title="Deferred income tax assets, beginning"&gt;183,963&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--DeferredTaxAssetChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_z6OyoZ9cOJT2" style="text-align: right" title="Deferred tax asset, changes"&gt;15,400&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zC8GPXALvX2" style="text-align: right" title="Deferred income tax assets, ending"&gt;199,363&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 2.85pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zmogrBrDq0Gi" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, beginning"&gt;127,092&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--DeferredTaxAssetChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zbQvAlpuHrtc" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes"&gt;44,706&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zAPmzWs3oAf6" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending"&gt;171,798&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20220101__20221231_zQvmzWbCeNIl" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, beginning"&gt;1,012,595&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DeferredTaxAssetChanges_c20220101__20221231_zOz5yhzBWSzk" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes"&gt;106,664&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20220101__20221231_zSi1ub6vWAS1" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending"&gt;1,119,259&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-left: 5.4pt"&gt;Deferred income tax liabilities&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Temporary difference on concession of intangible asset&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zENrGU5FIWDa" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(368,235&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zs9p8U06GeH6" style="text-align: right" title="Deferred tax liabilities, changes"&gt;14,418&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zy7N4cgzfutd" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(353,817&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Capitalization of borrowing costs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zCuUplDUJHx2" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(404,931&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_z4tdqX50NERb" style="text-align: right" title="Deferred tax liabilities, changes"&gt;(52,738&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_z1Ig5iVnto33" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(457,669&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Profit on supply to governmental entities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_z5VD1g7hbOJl" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(353,262&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zVbwxrR12hBd" style="text-align: right" title="Deferred tax liabilities, changes"&gt;6,612&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zJSuHhZWUEBj" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(346,650&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Actuarial (gain)/loss &#x2013; G1&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zglKHfWAsgr" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(109,271&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zNazoR1IA6sl" style="text-align: right" title="Deferred tax liabilities, changes"&gt;15,710&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zTWEJFDziHp7" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(93,561&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Construction margin&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_za6LIbK2ej7" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(46,079&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zKBDZSORzqf6" style="text-align: right" title="Deferred tax liabilities, changes"&gt;2,756&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zWDyaKwxPwO6" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(43,323&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Borrowing costs&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zFRZay167ATa" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, beginning"&gt;(14,556&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_z4oOMnlwor13" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes"&gt;1,039&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zCOq9jvNDXSg" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending"&gt;(13,517&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20220101__20221231_zqliM417qSkj" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, beginning"&gt;(1,296,334&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--DeferredTaxLiabilitiesChanges_c20220101__20221231_zsXLlmEAkmkd" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes"&gt;(12,203&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20220101__20221231_zZW53Dk93E88" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending"&gt;(1,308,537&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Deferred tax liabilities, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxLiabilityAsset_iS_c20220101__20221231_ziEQfFEK6qZf" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities) net, beginning"&gt;(283,739&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--DeferredTaxAssetsNetChanges_c20220101__20221231_zSCwsGicX1Ue" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets, net, changes"&gt;94,461&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DeferredTaxLiabilityAsset_iE_c20220101__20221231_zXtv7dbluLA2" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities) net, ending"&gt;(189,278&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;








&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Deferred income tax assets&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Net change&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; padding-left: 2.85pt"&gt;Provisions&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zhkG4KRK0g8h" style="width: 11%; text-align: right" title="Deferred income tax assets, beginning"&gt;436,445&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zCbiyb2iVFC7" style="width: 11%; text-align: right" title="Deferred tax asset, changes"&gt;66,929&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zAhoMUhr0E76" style="width: 11%; text-align: right" title="Deferred income tax assets, ending"&gt;503,374&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Pension obligations - G1&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zoSEH7Vu29La" style="text-align: right" title="Deferred income tax assets, beginning"&gt;154,498&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_z9jXefxt2ll8" style="text-align: right" title="Deferred tax asset, changes"&gt;(3,921&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zAM9lK6QwRMc" style="text-align: right" title="Deferred income tax assets, ending"&gt;150,577&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Donations of underlying asset on concession agreements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zym89KAkm2Z" style="text-align: right" title="Deferred income tax assets, beginning"&gt;50,142&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zuaFIE0zSSf5" style="text-align: right" title="Deferred tax asset, changes"&gt;(2,553&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zRwolM3CqwW2" style="text-align: right" title="Deferred income tax assets, ending"&gt;47,589&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Credit losses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zDZfHrZcvVy9" style="text-align: right" title="Deferred income tax assets, beginning"&gt;155,719&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zxztVJEYiIRk" style="text-align: right" title="Deferred tax asset, changes"&gt;28,244&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zOk5v7Om8LGi" style="text-align: right" title="Deferred income tax assets, ending"&gt;183,963&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 2.85pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_z0AjCZH9bWRl" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, beginning"&gt;134,932&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--DeferredTaxAssetChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zfL5mUkwP1D1" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes"&gt;(7,840&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zMdYnUxtZiXd" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending"&gt;127,092&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20210101__20211231_z8IOdOBSdpI9" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, beginning"&gt;931,736&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--DeferredTaxAssetChanges_c20210101__20211231_zWPcXxHDziq1" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes"&gt;80,859&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20210101__20211231_zXryC6ZZdUzh" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending"&gt;1,012,595&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-left: 5.4pt"&gt;Deferred income tax liabilities&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Temporary difference on concession of intangible asset&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zVkvvSk1htN8" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(388,675&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_znVBx8XxeCFh" style="text-align: right" title="Deferred tax liabilities, changes"&gt;20,440&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zkGW84PHjx3h" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(368,235&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Capitalization of borrowing costs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zI8Bp2WMEb89" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(390,211&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_z6YGQ8JLpVY9" style="text-align: right" title="Deferred tax liabilities, changes"&gt;(14,720&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zlKCG6B9BPx7" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(404,931&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Profit on supply to governmental entities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zEuGAevqbTf" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(356,513&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zDh6mB9k9rm9" style="text-align: right" title="Deferred tax liabilities, changes"&gt;3,251&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zdH63HG4PTXj" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(353,262&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Actuarial (gain)/loss &#x2013; G1&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zmz6FsIt1Gfg" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(48,979&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_z79Mupg5bz33" style="text-align: right" title="Deferred tax liabilities, changes"&gt;(60,292&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zKW7qXOh9FNg" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(109,271&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Construction margin&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zMzcFOiRtOkc" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(48,843&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zSGXZbtTx5De" style="text-align: right" title="Deferred tax liabilities, changes"&gt;2,764&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zaIAWAZarPOj" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(46,079&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Borrowing costs&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zVsO1DJGJLaa" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, beginning"&gt;(19,231&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zOOXcppbbOra" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes"&gt;4,675&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zI2VNSpIyJgg" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending"&gt;(14,556&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20210101__20211231_zwYj8pDCbKie" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, beginning"&gt;(1,252,452&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--DeferredTaxLiabilitiesChanges_c20210101__20211231_zWyn9mzrmv9" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes"&gt;(43,882&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20210101__20211231_z6RbFpyqa64b" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending"&gt;(1,296,334&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Deferred tax liabilities, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iS_c20210101__20211231_zu7kkHPbeX0b" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities) net, beginning"&gt;(320,716&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--DeferredTaxAssetsNetChanges_c20210101__20211231_za1KueOYpsYh" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets, net, changes"&gt;36,977&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DeferredTaxLiabilityAsset_iE_c20210101__20211231_zVM95kpNdYA" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities) net, ending"&gt;(283,739&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;Deferred income tax assets&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2019&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Net change&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; padding-left: 2.85pt"&gt;Provisions&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zQPvV7oxnOu1" style="width: 11%; text-align: right" title="Deferred income tax assets, beginning"&gt;366,673&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zUIimEwOCw55" style="width: 11%; text-align: right" title="Deferred tax asset, changes"&gt;69,772&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--TaxProvisionsMember_zhNAFEyZDRDc" style="width: 11%; text-align: right" title="Deferred income tax assets, ending"&gt;436,445&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Pension obligations - G1&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zaoqjb4Ntg9d" style="text-align: right" title="Deferred income tax assets, beginning"&gt;157,998&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_zjBmGPC8CJxf" style="text-align: right" title="Deferred tax asset, changes"&gt;(3,500&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--PensionObligationsG1Member_z0qyKBCKsDjk" style="text-align: right" title="Deferred income tax assets, ending"&gt;154,498&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Donations of underlying asset on concession agreements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zEJcI4XIzDD2" style="text-align: right" title="Deferred income tax assets, beginning"&gt;51,818&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_zXdXmEJiP1L5" style="text-align: right" title="Deferred tax asset, changes"&gt;(1,676&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DonationsMember_z1Jw8EVVoPDg" style="text-align: right" title="Deferred income tax assets, ending"&gt;50,142&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Credit losses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zjzQiJPqROwk" style="text-align: right" title="Deferred income tax assets, beginning"&gt;145,622&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zRQb0sMmneqb" style="text-align: right" title="Deferred tax asset, changes"&gt;10,097&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CreditLossesMember_zLcBDFB1Vzi6" style="text-align: right" title="Deferred income tax assets, ending"&gt;155,719&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 2.85pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zmNhHCF7v4si" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, beginning"&gt;183,147&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--DeferredTaxAssetChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zuRbBSPxlAIj" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes"&gt;(48,215&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--DeferredTaxesOtherMember_zxSu4XSM7NPj" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending"&gt;134,932&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxAssets_iS_pn3n3_c20200101__20201231_zvTdK8YpfPle" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, beginning"&gt;905,258&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--DeferredTaxAssetChanges_c20200101__20201231_zYBYOQNLIjkk" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax asset, changes"&gt;26,478&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DeferredTaxAssets_iE_pn3n3_c20200101__20201231_zDznUjMDdASk" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax assets, ending"&gt;931,736&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-weight: bold; text-align: left; padding-left: 5.4pt"&gt;Deferred income tax liabilities&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Temporary difference on concession of intangible asset&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zNybKu7izLq6" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(408,732&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_zmA36sXiOtB2" style="text-align: right" title="Deferred tax liabilities, changes"&gt;20,057&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__ifrs-full--TemporaryDifferenceMember_z5FgeresAlxa" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(388,675&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Capitalization of borrowing costs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_z5046r2wSzN5" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(409,236&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_zM8tsc6JJZy5" style="text-align: right" title="Deferred tax liabilities, changes"&gt;19,025&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--CapitalizationBorrowingCostsMember_znmYMfZBS4ii" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(390,211&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Profit on supply to governmental entities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_z73ujfs1Vuwd" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(372,289&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zs2IZ0LZsxN9" style="text-align: right" title="Deferred tax liabilities, changes"&gt;15,776&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ProfitOnSupplyGovernmentEntitiesMember_zP1QB8iSCAgl" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(356,513&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Actuarial (gain)/loss &#x2013; G1&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_z3fchar7kJQi" style="text-align: right" title="Deferred income tax liabilities, beginning"&gt;(54,222&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zgnT8e9lDpOg" style="text-align: right" title="Deferred tax liabilities, changes"&gt;5,243&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ActuarialGainLossG1Member_zRZgOMC4WLg6" style="text-align: right" title="Deferred income tax liabilities, ending"&gt;(48,979&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
 &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: left; padding-left: 2.85pt"&gt;Construction margin&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_z6lA8ypFdfxc" style="width: 11%; text-align: right" title="Deferred income tax liabilities, beginning"&gt;(83,399&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_zopWo9kml6vd" style="width: 11%; text-align: right" title="Deferred tax liabilities, changes"&gt;34,556&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--ConstructionMarginMember_z5AYzoFT0Vgk" style="width: 11%; text-align: right" title="Deferred income tax liabilities, ending"&gt;(48,843&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Borrowing costs&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zalWT5x9nq17" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, beginning"&gt;(11,376&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zoVt0q3mZou2" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes"&gt;(7,855&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231__ifrs-full--TemporaryDifferenceUnusedTaxLossesAndUnusedTaxCreditsAxis__custom--BorrowingCostsMember_zDGq5jgjaIB7" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending"&gt;(19,231&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--DeferredTaxLiabilities_iNS_pn3n3_di_c20200101__20201231_zXYX1XCQSIg2" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, beginning"&gt;(1,339,254&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--DeferredTaxLiabilitiesChanges_c20200101__20201231_z8K0VORnwA4g" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred tax liabilities, changes"&gt;86,802&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DeferredTaxLiabilities_iNE_pn3n3_di_c20200101__20201231_zvjRW4d7rtj3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax liabilities, ending"&gt;(1,252,452&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Deferred tax liabilities, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DeferredTaxLiabilityAsset_iS_c20200101__20201231_zu99eAOYbGle" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities) net, beginning"&gt;(433,996&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--DeferredTaxAssetsNetChanges_c20200101__20201231_z94BIuaTbTS1" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets, net, changes"&gt;113,280&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DeferredTaxLiabilityAsset_iE_c20200101__20201231_zzq9eVfpltJa" style="border-bottom: Black 2.5pt double; text-align: right" title="Deferred tax assets (liabilities) net, ending"&gt;(320,716&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;








&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20220101__20221231_z16ABOVjtHP9" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_491_20210101__20211231_zuhwQic0eWGf" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_498_20200101__20201231_zysRhOeb6ptc" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eifrs-full--DeferredTaxLiabilityAsset_iS_pn3n3_zqz6HqtjCzna" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: left; padding-left: 5.4pt"&gt;Opening balance&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(283,739&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(320,716&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(433,996&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Net change in the year:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eifrs-full--DeferredTaxExpenseIncomeRecognisedInProfitOrLoss_i_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;&#160;- corresponding entry to the income statement&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;78,751&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;97,269&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;108,037&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--DeferredTaxesCorrespondingEntryToValuationAdjustmentsToEquity_i_pn3n3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;- corresponding entry to valuation adjustments to equity (Note 22)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;15,710&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(60,292&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;5,243&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--IncreaseDecreaseInDeferredTaxLiabilityAsset_i_pn3n3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Total net change&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;94,461&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;36,977&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;113,280&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eifrs-full--DeferredTaxLiabilityAsset_iE_pn3n3_zQFzC3jxqaq1" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Closing balance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(189,278&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(283,739&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(320,716&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

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&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 11pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eifrs-full--ProfitLossBeforeTax_pn3n3_zROui7ge32Wk" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify; padding-left: 2.85pt"&gt;Profit before income taxes&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;4,272,750&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;3,170,156&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;1,326,002&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Statutory rate&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_904_eifrs-full--ApplicableTaxRate_pid_dp_c20220101__20221231_za4JTZBB9LD6" title="Statutory rate"&gt;34&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_900_eifrs-full--ApplicableTaxRate_pid_dp_c20200101__20201231_zgAxlFoiOKxh" title="Statutory rate"&gt;34&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;%&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_906_eifrs-full--ApplicableTaxRate_pid_dp_c20210101__20211231_zM4hoInkE451" title="Statutory rate"&gt;34&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eifrs-full--TaxExpenseIncomeAtApplicableTaxRate_pn3n3_zh3s7LjqLVg8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Estimated expense at the statutory rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,452,735&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,077,853&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(450,841&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eifrs-full--TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense_pn3n3_zbYqlNNlmaqi" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Tax benefit of interest on equity&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;284,920&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;200,073&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;126,604&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Permanent differences&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--PermanentDifferencesProvisionLaw_pn3n3_zT7daig9Efhe" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td id="xdx_F43_zvre04Ax82i9" style="text-align: justify; padding-left: 2.85pt"&gt;Provision &#x2013; Law 4,819/1958 &#x2013; G0 (i)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(26,786&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(22,640&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(37,675&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--PermanentDifferencesDonations_pn3n3_zrNbzPYe2dJj" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify; padding-left: 2.85pt"&gt;Donations&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(16,588&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(16,723&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;(8,672&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--OtherTaxDifferences_pn3n3_zljiqrMo3BP" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Other differences&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;59,706&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;52,856&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;17,900&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--IncomeTaxAndSocialContribution1_iN_pn3n3_di_zWFlHrwbOScg" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt"&gt;Income tax and social contribution&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(1,151,483&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(864,287&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(352,684&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eifrs-full--IncomeTaxExpenseContinuingOperations_pn3n3_zHghv2yJzBl3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Current income tax and social contribution&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,230,234&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(961,556&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(460,721&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eifrs-full--DeferredTaxExpenseIncome_pn3n3_zC6yNXa8F5t7" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Deferred income tax and social contribution&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;78,751&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;97,269&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;108,037&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Effective rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_905_eifrs-full--AverageEffectiveTaxRate_pid_dp_c20220101__20221231_zfQHhsuevOF3" title="Effective rate"&gt;27&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_905_eifrs-full--AverageEffectiveTaxRate_pid_dp_c20200101__20201231_zQVVQrmPztRl" title="Effective rate"&gt;27&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_903_eifrs-full--AverageEffectiveTaxRate_pid_dp_c20210101__20211231_zynhgJzCqTJj" title="Effective rate"&gt;27&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;span id="xdx_F07_za51XD5wdZz9" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;(i)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&lt;span id="xdx_F1F_z4AzIEhl68t3" style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Permanent difference related to the provision for actuarial liability
(Note 22 (ii) and (v)).&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

</sbs:SummaryOfReconciliationOfEffectiveTaxRateTableTextBlock>
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      unitRef="BRL">-450841000</ifrs-full:TaxExpenseIncomeAtApplicableTaxRate>
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      unitRef="BRL">284920000</ifrs-full:TaxBenefitArisingFromPreviouslyUnrecognisedTaxLossTaxCreditOrTemporaryDifferenceOfPriorPeriodUsedToReduceCurrentTaxExpense>
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    <ifrs-full:DisclosureOfProvisionsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80E_eifrs-full--DisclosureOfProvisionsExplanatory_zxrDTqwB00ee" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;20&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_826_zrUSDQA3gYc4"&gt;Provisions&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;(a)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Lawsuits and proceedings that resulted in provisions&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(I) Statement of financial position details&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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 3.15.
The ultimate timing and amounts of the payments depends on the outcome of the court cases.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;
&lt;table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--SummaryOfLawsuitsAndProceedingsThatResultedInProvisionsTableTextBlock_pn3n3_zrDML12eAFj5" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Provisions (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BD_z481xz8ipzG6" style="display: none"&gt;Schedule of lawsuits and proceedings that resulted in provisions&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Provisions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Escrow deposits&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Provisions net of deposits&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Provisions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Escrow deposits&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Provisions net of deposits&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Customer claims (i)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--ProvisionsGross_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 6%; text-align: right" title="Provisions"&gt;151,023&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zXfBHPRfMJIc" style="width: 6%; text-align: right" title="Escrow deposits"&gt;(6,226&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--ProvisionsNet_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 6%; text-align: right" title="Total"&gt;144,797&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--ProvisionsGross_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 6%; text-align: right" title="Provisions"&gt;168,258&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_z4AVBk9Jd2t4" style="width: 6%; text-align: right" title="Escrow deposits"&gt;(10,780&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ProvisionsNet_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 6%; text-align: right" title="Total"&gt;157,478&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Supplier claims (ii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--ProvisionsGross_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" style="text-align: right" title="Provisions"&gt;257,080&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zrlALLKQzMQ4" style="text-align: right" title="Escrow deposits"&gt;(53&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ProvisionsNet_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" style="text-align: right" title="Total"&gt;257,027&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ProvisionsGross_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" style="text-align: right" title="Provisions"&gt;477,854&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zRdUYPCqILve" style="text-align: right" title="Escrow deposits"&gt;(123&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--ProvisionsNet_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" style="text-align: right" title="Total"&gt;477,731&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Other civil claims (iii)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--ProvisionsGross_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" style="text-align: right" title="Provisions"&gt;99,462&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zenqIrz26ws3" style="text-align: right" title="Escrow deposits"&gt;(1,131&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--ProvisionsNet_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" style="text-align: right" title="Total"&gt;98,331&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ProvisionsGross_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" style="text-align: right" title="Provisions"&gt;95,601&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zD9poAtlTRi1" style="text-align: right" title="Escrow deposits"&gt;(2,523&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--ProvisionsNet_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" style="text-align: right" title="Total"&gt;93,078&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Tax claims (iv)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--ProvisionsGross_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Provisions"&gt;79,532&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zfuaaNJHYoqg" style="text-align: right" title="Escrow deposits"&gt;(16,037&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--ProvisionsNet_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Total"&gt;63,495&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--ProvisionsGross_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Provisions"&gt;57,509&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zHUARMmtUegh" style="text-align: right" title="Escrow deposits"&gt;(2,693&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ProvisionsNet_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Total"&gt;54,816&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;Labor claims (v)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--ProvisionsGross_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Provisions"&gt;654,277&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_z8YOCe3iL6mc" style="text-align: right" title="Escrow deposits"&gt;(13,979&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ProvisionsNet_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Total"&gt;640,298&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--ProvisionsGross_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Provisions"&gt;349,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zA1v1kArev11" style="text-align: right" title="Escrow deposits"&gt;(15,864&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--ProvisionsNet_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Total"&gt;334,098&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Environmental claims (vi)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--ProvisionsGross_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions"&gt;406,872&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_znxNvxW6ry2d" style="border-bottom: Black 1pt solid; text-align: right" title="Escrow deposits"&gt;(36&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--ProvisionsNet_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;406,836&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--ProvisionsGross_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions"&gt;331,326&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zBiDQJPt6tSa" style="border-bottom: Black 1pt solid; text-align: right" title="Escrow deposits"&gt;(34&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ProvisionsNet_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;331,292&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ProvisionsGross_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Provisions"&gt;1,648,246&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20221231_ziTnbmavzZfl" style="border-bottom: Black 2.5pt double; text-align: right" title="Escrow deposits"&gt;(37,462&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ProvisionsNet_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;1,610,784&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--ProvisionsGross_c20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Provisions"&gt;1,480,510&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20211231_zm2EYsRr5N9l" style="border-bottom: Black 2.5pt double; text-align: right" title="Escrow deposits"&gt;(32,017&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ProvisionsNet_c20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;1,448,493&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td&gt;Current&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ProvisionsGross_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CurrentProvisionMember_pn3n3" style="text-align: right" title="Provisions"&gt;924,038&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--ProvisionsNet_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CurrentProvisionMember_pn3n3" style="text-align: right" title="Total"&gt;924,038&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--ProvisionsGross_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CurrentProvisionMember_pn3n3" style="text-align: right" title="Provisions"&gt;809,821&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--ProvisionsNet_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CurrentProvisionMember_pn3n3" style="text-align: right" title="Total"&gt;809,821&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Noncurrent&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ProvisionsGross_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--NoncurrentProvisionMember_pn3n3" style="text-align: right" title="Provisions"&gt;724,208&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--NoncurrentProvisionMember_zIPRZvQ3YONj" style="text-align: right" title="Escrow deposits"&gt;(37,462&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--ProvisionsNet_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--NoncurrentProvisionMember_pn3n3" style="text-align: right" title="Total"&gt;686,746&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--ProvisionsGross_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--NoncurrentProvisionMember_pn3n3" style="text-align: right" title="Provisions"&gt;670,689&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--NoncurrentProvisionMember_zmnykXvEU09e" style="text-align: right" title="Escrow deposits"&gt;(32,017&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--ProvisionsNet_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--NoncurrentProvisionMember_pn3n3" style="text-align: right" title="Total"&gt;638,672&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AD_zddrzGcP8jgf" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(II) Changes&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 28.35pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfChangesInProvisionsTableTextBlock_pn3n3_z0pl3dHKH7E8" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Provisions (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_8B8_ztU4FxexLy0g" style="display: none"&gt;Schedule of changes in provisions&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Additional provisions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Interest and inflation adjustment&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Use of the accrual&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Amounts not used(reversal)&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;December 31,2022&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: left; padding-left: 5.4pt"&gt;Customer claims (i)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zrwoPxixJ9ea" style="width: 6%; text-align: right" title="Provisions, beginning"&gt;168,258&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zJwKzS9JmaW2" style="width: 6%; text-align: right" title="Additional provisions"&gt;12,258&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 6%; text-align: right" title="Interest and inflation adjustment"&gt;21,316&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zCPMIcogCGLa" style="width: 6%; text-align: right" title="Use of the accrual"&gt;(29,363&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_znU62rdRkkU" style="width: 6%; text-align: right" title="Amounts not used (reversal)"&gt;(21,446&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_z1RdXIVmulCb" style="width: 6%; text-align: right" title="Provisions, ending"&gt;151,023&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Supplier claims (ii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zX0pyGvk1sl5" style="text-align: right" title="Provisions, beginning"&gt;477,854&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_ztvykD8jQkQ7" style="text-align: right" title="Additional provisions"&gt;78,481&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;56,934&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_znL28fRShd6l" style="text-align: right" title="Use of the accrual"&gt;(309,321&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zw7J4vIul2C7" style="text-align: right" title="Amounts not used (reversal)"&gt;(46,868&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zMSkpKgyCv27" style="text-align: right" title="Provisions, ending"&gt;257,080&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Other civil claims (iii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zKap1yFRxIOl" style="text-align: right" title="Provisions, beginning"&gt;95,601&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zhTnA9AAi4Gj" style="text-align: right" title="Additional provisions"&gt;22,485&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;13,708&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zjz8uFFaRvmd" style="text-align: right" title="Use of the accrual"&gt;(9,248&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zqnG2iFW4mll" style="text-align: right" title="Amounts not used (reversal)"&gt;(23,084&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_z9H1ySFXER9c" style="text-align: right" title="Provisions, ending"&gt;99,462&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Tax claims (iv)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zXUvZsWfACkh" style="text-align: right" title="Provisions, beginning"&gt;57,509&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zvTfGztadBXj" style="text-align: right" title="Additional provisions"&gt;18,216&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;7,837&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z8ewlODar9l9" style="text-align: right" title="Use of the accrual"&gt;(1,568&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z9COauGXJ4rl" style="text-align: right" title="Amounts not used (reversal)"&gt;(2,462&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zJFCAuBUxTR8" style="text-align: right" title="Provisions, ending"&gt;79,532&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Labor claims (v)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_z6nMliTnnbq9" style="text-align: right" title="Provisions, beginning"&gt;349,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zNc5nCAVM0p1" style="text-align: right" title="Additional provisions"&gt;307,352&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;131,139&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zXg7g6hOCqnj" style="text-align: right" title="Use of the accrual"&gt;(76,884&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_z4YwTICSAoHa" style="text-align: right" title="Amounts not used (reversal)"&gt;(57,292&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zVXAxLRiPSFb" style="text-align: right" title="Provisions, ending"&gt;654,277&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Environmental claims (vi)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zieMeDDOf5Mh" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, beginning"&gt;331,326&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zsFx2KWifsj8" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions"&gt;38,632&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment"&gt;48,511&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zOaLFiN6qsF1" style="border-bottom: Black 1pt solid; text-align: right" title="Use of the accrual"&gt;(300&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_z6ATB8mIC4Cf" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts not used (reversal)"&gt;(11,297&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zDq77jZrmegi" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending"&gt;406,872&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Subtotal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zLFIvxriBbs5" style="text-align: right" title="Provisions, beginning"&gt;1,480,510&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zGj7AzlgAyJ7" style="text-align: right" title="Additional provisions"&gt;477,424&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;279,445&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zgoGvXmcQPvb" style="text-align: right" title="Use of the accrual"&gt;(426,684&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zPc5eGGOIdd7" style="text-align: right" title="Amounts not used (reversal)"&gt;(162,449&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_z2WJpCcAwmQd" style="text-align: right" title="Provisions, ending"&gt;1,648,246&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Escrow deposits&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zzpnt9AOGYce" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, beginning"&gt;(32,017&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zrY3AZSKHLf9" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions"&gt;(55,546&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment"&gt;(4,779&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--ProvisionUsedOtherProvision_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zGUTx5V2vDQ4" style="border-bottom: Black 1pt solid; text-align: right" title="Use of the accrual"&gt;13,832&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--UnusedProvisionReversedOtherProvision_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zymNimwuAbS9" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts not used (reversal)"&gt;41,048&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zN4aB0nap6Gf" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending"&gt;(37,462&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--Provision_iS_pn3n3_c20220101__20221231_zrRIJRrbzuik" style="border-bottom: Black 2.5pt double; text-align: right" title="Provisions, beginning"&gt;1,448,493&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231_zBT9OwGpR56c" style="border-bottom: Black 2.5pt double; text-align: right" title="Additional provisions"&gt;421,878&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Interest and inflation adjustment"&gt;274,666&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231_z5jYVQpvyPu1" style="border-bottom: Black 2.5pt double; text-align: right" title="Use of the accrual"&gt;(412,852&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231_zspXm3HSp3C6" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts not used (reversal)"&gt;(121,401&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--Provision_iE_pn3n3_c20220101__20221231_ze4D4QMsqfX2" style="border-bottom: Black 2.5pt double; text-align: right" title="Provisions, ending"&gt;1,610,784&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 28.35pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;








&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Additional provisions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Interest and inflation adjustment&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Use of the accrual&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Amounts not used (reversal)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: left; padding-left: 5.4pt"&gt;Customer claims (i)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zsdthM5Qntm6" style="width: 6%; text-align: right" title="Provisions, beginning"&gt;160,705&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_z0ZTm9NTMrb5" style="width: 6%; text-align: right" title="Additional provisions"&gt;32,996&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 6%; text-align: right" title="Interest and inflation adjustment"&gt;29,685&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zOOIJBEUSMe7" style="width: 6%; text-align: right" title="Use of the accrual"&gt;(30,972&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zvtdo1TRudy2" style="width: 6%; text-align: right" title="Amounts not used (reversal)"&gt;(24,156&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zML26CwtIO4l" style="width: 6%; text-align: right" title="Provisions, ending"&gt;168,258&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Supplier claims (ii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zAo8GKge50g8" style="text-align: right" title="Provisions, beginning"&gt;410,734&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zwCk4Yt2g9v1" style="text-align: right" title="Additional provisions"&gt;92,135&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;90,788&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zauD5VTAxJa5" style="text-align: right" title="Use of the accrual"&gt;(71,238&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zYHYdiBq4oZ7" style="text-align: right" title="Amounts not used (reversal)"&gt;(44,565&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zPNuSPZuvmY2" style="text-align: right" title="Provisions, ending"&gt;477,854&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Other civil claims (iii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zCZvPscEyuCc" style="text-align: right" title="Provisions, beginning"&gt;86,083&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zorezsiz6zL6" style="text-align: right" title="Additional provisions"&gt;15,477&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;12,850&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zywWiPKUHN6b" style="text-align: right" title="Use of the accrual"&gt;(10,056&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zRvAEI4vcNXh" style="text-align: right" title="Amounts not used (reversal)"&gt;(8,753&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zyf1qLNrggxa" style="text-align: right" title="Provisions, ending"&gt;95,601&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Tax claims (iv)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zHpwsaS8ITZd" style="text-align: right" title="Provisions, beginning"&gt;59,678&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z5WKNuYxISDc" style="text-align: right" title="Additional provisions"&gt;8,630&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;8,054&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zgrOLNBFi2ga" style="text-align: right" title="Use of the accrual"&gt;(15,133&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zdaruPt9cSEa" style="text-align: right" title="Amounts not used (reversal)"&gt;(3,720&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z35VjD8hlLW8" style="text-align: right" title="Provisions, ending"&gt;57,509&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Labor claims (v)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zutnsh9MRsAh" style="text-align: right" title="Provisions, beginning"&gt;316,880&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zXNMLbqtkfh9" style="text-align: right" title="Additional provisions"&gt;100,245&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;36,373&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zbLsIUziDXN9" style="text-align: right" title="Use of the accrual"&gt;(66,220&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zCNGK1CnU6hf" style="text-align: right" title="Amounts not used (reversal)"&gt;(37,316&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zzF5dadF02N2" style="text-align: right" title="Provisions, ending"&gt;349,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Environmental claims (vi)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zWrX3kSQFfOa" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, beginning"&gt;249,582&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zVRibbNuCZM1" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions"&gt;40,477&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment"&gt;50,957&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zHUDGnDfL8B4" style="border-bottom: Black 1pt solid; text-align: right" title="Use of the accrual"&gt;(33&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zi6wWIwip2Da" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts not used (reversal)"&gt;(9,657&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zkb5q6uIpGr" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending"&gt;331,326&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Subtotal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zh7rJfhWDFp9" style="text-align: right" title="Provisions, beginning"&gt;1,283,662&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zkbvYi8xOJfh" style="text-align: right" title="Additional provisions"&gt;289,960&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;228,707&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_z5qi1uyejgsl" style="text-align: right" title="Use of the accrual"&gt;(193,652&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zKxLlOPIY8Oi" style="text-align: right" title="Amounts not used (reversal)"&gt;(128,167&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zuAxtA77Jcri" style="text-align: right" title="Provisions, ending"&gt;1,480,510&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Escrow deposits&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zSxCZYrnPBi3" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, beginning"&gt;(31,360&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zftnKmQHgd48" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions"&gt;(39,586&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment"&gt;(11,852&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--ProvisionUsedOtherProvision_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zWemDFrEflnk" style="border-bottom: Black 1pt solid; text-align: right" title="Use of the accrual"&gt;48,805&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--UnusedProvisionReversedOtherProvision_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zR8gOcnoXMLl" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts not used (reversal)"&gt;1,976&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zMmlpFYy12kf" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending"&gt;(32,017&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--Provision_iS_pn3n3_c20210101__20211231_zLcgu1a5WBk1" style="border-bottom: Black 2.5pt double; text-align: right" title="Provisions, beginning"&gt;1,252,302&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231_zAnv7IgmDT72" style="border-bottom: Black 2.5pt double; text-align: right" title="Additional provisions"&gt;250,374&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Interest and inflation adjustment"&gt;216,855&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231_zZL8Mg3Sd7N4" style="border-bottom: Black 2.5pt double; text-align: right" title="Use of the accrual"&gt;(144,847&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231_zpjMwKKL0WA1" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts not used (reversal)"&gt;(126,191&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--Provision_iE_pn3n3_c20210101__20211231_zH5UvOkwZRJi" style="border-bottom: Black 2.5pt double; text-align: right" title="Provisions, ending"&gt;1,448,493&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2019&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Additional provisions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Interest and inflation adjustment&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Use of the accrual&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Amounts not used (reversal)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: left; padding-left: 5.4pt"&gt;Customer claims (i)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zfOMvKJs2zG9" style="width: 6%; text-align: right" title="Provisions, beginning"&gt;253,665&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zCZDWpf8PX7h" style="width: 6%; text-align: right" title="Additional provisions"&gt;16,465&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 6%; text-align: right" title="Interest and inflation adjustment"&gt;19,638&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zCuV7eCPL0Uc" style="width: 6%; text-align: right" title="Use of the accrual"&gt;(78,640&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zhGdH96J8HUd" style="width: 6%; text-align: right" title="Amounts not used (reversal)"&gt;(50,423&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zhsvK0A9nmK6" style="width: 6%; text-align: right" title="Provisions, ending"&gt;160,705&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Supplier claims (ii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zM5PQtgnvuxb" style="text-align: right" title="Provisions, beginning"&gt;153,654&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zAGnqnY563l6" style="text-align: right" title="Additional provisions"&gt;149,566&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;201,259&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_ziUPvaWlgiI" style="text-align: right" title="Use of the accrual"&gt;(68,801&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zhQX3lqQvD62" style="text-align: right" title="Amounts not used (reversal)"&gt;(24,944&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zh5hw9fV2cY" style="text-align: right" title="Provisions, ending"&gt;410,734&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Other civil claims (iii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zjFuwupWA13b" style="text-align: right" title="Provisions, beginning"&gt;93,910&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zyuxvlJylb1" style="text-align: right" title="Additional provisions"&gt;15,944&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;11,109&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_z9YmJfCl4N1d" style="text-align: right" title="Use of the accrual"&gt;(23,009&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zfhnXXKbofhh" style="text-align: right" title="Amounts not used (reversal)"&gt;(11,871&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zatYRA1GgGY9" style="text-align: right" title="Provisions, ending"&gt;86,083&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Tax claims (iv)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zgCrmy2WglLe" style="text-align: right" title="Provisions, beginning"&gt;59,143&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zfWsLcqWuRXl" style="text-align: right" title="Additional provisions"&gt;4,333&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;2,737&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zvsKXsXfDD3f" style="text-align: right" title="Use of the accrual"&gt;(1,875&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z7XnR49LNUjf" style="text-align: right" title="Amounts not used (reversal)"&gt;(4,660&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zlGFYCpWAY59" style="text-align: right" title="Provisions, ending"&gt;59,678&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Labor claims (v)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_z5sCMPtSMEGb" style="text-align: right" title="Provisions, beginning"&gt;325,129&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zkGD1r0Detcc" style="text-align: right" title="Additional provisions"&gt;61,782&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;35,541&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zf2E61o4zpSh" style="text-align: right" title="Use of the accrual"&gt;(61,039&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zB30Lw3tsYda" style="text-align: right" title="Amounts not used (reversal)"&gt;(44,533&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zqqciWYG8I16" style="text-align: right" title="Provisions, ending"&gt;316,880&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Environmental claims (vi)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_z0HE0xp9IQyk" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, beginning"&gt;192,950&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zjNgPzWWIJKk" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions"&gt;35,392&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment"&gt;27,718&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zxOxwLVWWrwh" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts not used (reversal)"&gt;(6,478&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zeiwcKbefUnc" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending"&gt;249,582&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Subtotal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_z9aoV4sWEntd" style="text-align: right" title="Provisions, beginning"&gt;1,078,451&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zsr0GvExEbH5" style="text-align: right" title="Additional provisions"&gt;283,482&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;298,002&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zV6GT7bdRXY2" style="text-align: right" title="Use of the accrual"&gt;(233,364&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_z7QMHxW0ciza" style="text-align: right" title="Amounts not used (reversal)"&gt;(142,909&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_z5Gy9tg1EGx5" style="text-align: right" title="Provisions, ending"&gt;1,283,662&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Escrow deposits&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zQRERc4irZQ9" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, beginning"&gt;(42,643&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zJXuhqdtgXHk" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions"&gt;(12,907&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment"&gt;(2,225&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--ProvisionUsedOtherProvision_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zjFXS6GMNH1a" style="border-bottom: Black 1pt solid; text-align: right" title="Use of the accrual"&gt;18,675&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--UnusedProvisionReversedOtherProvision_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_z0vBnBTkJhKk" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts not used (reversal)"&gt;7,740&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_z5SO3QBTvAUf" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending"&gt;(31,360&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--Provision_iS_pn3n3_c20200101__20201231_zHGZY6rqdM32" style="border-bottom: Black 2.5pt double; text-align: right" title="Provisions, beginning"&gt;1,035,808&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231_zLcsdB8VVNC4" style="border-bottom: Black 2.5pt double; text-align: right" title="Additional provisions"&gt;270,575&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Interest and inflation adjustment"&gt;295,777&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231_z7Nb6YHb4cra" style="border-bottom: Black 2.5pt double; text-align: right" title="Use of the accrual"&gt;(214,689&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231_zD3Zi2Rce0e9" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts not used (reversal)"&gt;(135,169&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--Provision_iE_pn3n3_c20200101__20201231_zwNcfIIWU13g" style="border-bottom: Black 2.5pt double; text-align: right" title="Provisions, ending"&gt;1,252,302&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A1_zf4EaD2nK8Z8" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;








&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Lawsuits
deemed as contingent liabilities&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock_pn3n3_zQYgJjDjp3a" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Provisions (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8BE_zqgxLVkiiy1h" style="display: none"&gt;Lawsuits deemed as contingent liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify"&gt;Customer claims (i)&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 12%; text-align: right" title="Significant contingent liabilities"&gt;200,966&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 12%; text-align: right" title="Significant contingent liabilities"&gt;173,875&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Supplier claims&#160;&#160;(ii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" style="text-align: right" title="Significant contingent liabilities"&gt;1,147,606&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" style="text-align: right" title="Significant contingent liabilities"&gt;1,521,935&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Other civil claims (iii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" style="text-align: right" title="Significant contingent liabilities"&gt;1,146,048&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" style="text-align: right" title="Significant contingent liabilities"&gt;852,735&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Tax claims (iv)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Significant contingent liabilities"&gt;1,869,583&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Significant contingent liabilities"&gt;1,548,781&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Labor claims (v)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Significant contingent liabilities"&gt;1,471,423&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Significant contingent liabilities"&gt;1,095,841&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Environmental claims (vi)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Significant contingent liabilities"&gt;3,302,843&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Significant contingent liabilities"&gt;3,201,716&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Significant contingent liabilities"&gt;9,138,469&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Significant contingent liabilities"&gt;8,394,883&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A1_zHSEubXBMw86" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Explanation
on the nature of main classes of lawsuits&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 64.35pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(i)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Customer claims &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 38.25pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Refer mainly to lawsuits from customers claiming that
their tariffs should be equal to those of other consumer categories, lawsuits for reduction of sewage tariff due to system losses, consequently
requiring the refund of amounts charged by the Company, and lawsuits for reduction of tariff for being eligible to the Social Welfare
Entity category.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 64.35pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(ii)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Supplier claims&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 64.35pt"&gt;&lt;b&gt;(iii)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;Other civil claims&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 64.35pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(iv)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Tax claims&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Municipality of S&#xe3;o Paulo, through Law 13,476/2022,
revoked the exemption of the service tax held by the Company until then and issued tax deficiency notices related to sewage services and
ancillary activities, in the adjusted amount of R$ &lt;span id="xdx_901_ecustom--TaxDeficiencyNoticeRelatedToSewageServices_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" title="Tax deficiency notice related to sewage services"&gt;957,199&lt;/span&gt; (R$ &lt;span id="xdx_907_ecustom--TaxDeficiencyNoticeRelatedToSewageServices_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" title="Tax deficiency notice related to sewage services"&gt;857,688&lt;/span&gt; as of December 31, 2021), which are currently subject to three
tax foreclosures. SABESP filed for a writ of mandamus against the revocation, which was denied. It also filed for provisional measures
and actions for annulment, aiming at the suspension of enforceability of the credits and annulment of the tax deficiency notices, as it
understands that notwithstanding the revocation of the exemption, sewage activities and ancillary activities are not on the list of activities
that may be taxed by the Municipality. Regarding the middle activities, the decision was partially favorable and SABESP&#x2019;s appeal
was denied. SABESP filed a special appeal requesting a suspensive effect, which was not admitted at the origin. An interlocutory appeal
was filed with the Superior Court of Justice. The decision of the appeal filed was favorable to the Company. Special and extraordinary
appeals of the Municipality are pending decision. Regarding the middle activities, the decision was partially favorable and SABESP&#x2019;s
appeal was denied. SABESP filed a special appeal requesting a suspensive effect, which was not admitted at the origin. An interlocutory
appeal was filed with the Superior Court of Justice. The Company deemed the lawsuit as contingent liabilities.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 64.35pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(v)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Labor claims&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/115% Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 64.35pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(vi)&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Environmental claims&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;These refer to several administrative proceedings and
lawsuits filed by government entities, including Companhia Ambiental do Estado de S&#xe3;o Paulo &#x2013; CESTESB and the Public Prosecution
Office of the State of S&#xe3;o Paulo, which aim at certain
obligations to do and not to do, with the provision of fines for non-compliance, and imposition of compensation for environmental damages
allegedly caused by the Company.&lt;/p&gt;




&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"/&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The main objects in which the Company is involved are:
a) blame SABESP for discharging or releasing sewage without proper treatment; b) invest in the water and sewage treatment system of the
municipality, under penalty of paying a fine; c) pay compensation for environmental damages; amongst others.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Other
concession-related legal proceedings &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company is a party to concessions-related legal proceedings,
in which it challenges compensatory issues for the resumption of sanitation services by some municipalities or by the right to continue
operating said services.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The amount recorded as indemnities receivable in noncurrent
assets, referring to municipalities of Cajobi, Macatuba, &#xc1;lvares Florence, Emba&#xfa;ba, Ara&#xe7;oiaba da Serra and Itapira
was R$ &lt;span id="xdx_908_ecustom--IndemnitiesReceivable_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherConcessionRelatedLegalProceedingsMember_pn3n3" title="Indemnities receivable"&gt;27,539&lt;/span&gt; as December 31, 2022 (R$ &lt;span id="xdx_907_ecustom--IndemnitiesReceivable_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherConcessionRelatedLegalProceedingsMember_pn3n3" title="Indemnities receivable"&gt;27,539&lt;/span&gt; as of December 31, 2021), 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&#x2019;s investments.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Environmental
lawsuits with settlements&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;In 2022, the Company executed court agreements totaling
R$ &lt;span id="xdx_904_ecustom--ExecutedCourtAgreements_pn3n3_c20220101__20221231_zGoz9nOkMMLa" title="Executed court agreements"&gt;308,134&lt;/span&gt;. Of this amount, R$&#160;&lt;span id="xdx_900_ecustom--PerformanceOfWorks_pn3n3_c20220101__20221231_zG1qW9hCCbbh" title="Performance of works"&gt;302,873&lt;/span&gt; corresponds to the performance of works and R$ &lt;span id="xdx_909_ecustom--EnvironmentalCompensations_pn3n3_c20220101__20221231_zMzNyHGZRPL6" title="Environmental compensations"&gt;5,261&lt;/span&gt; to environmental compensations, the latter
being recorded in Liabilities as &#x201c;other liabilities&#x201d;.&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(f) Guarantee insurance for escrow deposit&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;On May 25, 2022, the Company executed an agreement effective
for one year for the issue of policies under several types of guarantee insurance. The limit that can be used is R$ &lt;span id="xdx_909_ecustom--GuaranteeInsuranceForEscrowDepositRenewed_iI_pn6n6_c20210525_zBVCp6kCeN31" title="Guarantee insurance for escrow deposit renewed"&gt;600&lt;/span&gt; million. The guarantee
insurance for escrow deposit is used in legal claims, where instead of immediately disbursing cash, the Company uses the guarantee provided
by the insurance until the end of these proceedings, limited to up to five years. As of December 31, 2022, R$ &lt;span id="xdx_90C_ecustom--GuaranteeInsuranceForEscrowDepositRenewed_iI_dm_c20221231_zsXAY0qqQDT2" title="Guarantee insurance for escrow deposit renewed"&gt;432.2 million&lt;/span&gt; was available
for use.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




</ifrs-full:DisclosureOfProvisionsExplanatory>
    <sbs:SummaryOfLawsuitsAndProceedingsThatResultedInProvisionsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--SummaryOfLawsuitsAndProceedingsThatResultedInProvisionsTableTextBlock_pn3n3_zrDML12eAFj5" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Provisions (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BD_z481xz8ipzG6" style="display: none"&gt;Schedule of lawsuits and proceedings that resulted in provisions&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Provisions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Escrow deposits&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Provisions net of deposits&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Provisions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Escrow deposits&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Provisions net of deposits&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Customer claims (i)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--ProvisionsGross_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 6%; text-align: right" title="Provisions"&gt;151,023&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zXfBHPRfMJIc" style="width: 6%; text-align: right" title="Escrow deposits"&gt;(6,226&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--ProvisionsNet_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 6%; text-align: right" title="Total"&gt;144,797&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--ProvisionsGross_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 6%; text-align: right" title="Provisions"&gt;168,258&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_z4AVBk9Jd2t4" style="width: 6%; text-align: right" title="Escrow deposits"&gt;(10,780&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ProvisionsNet_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 6%; text-align: right" title="Total"&gt;157,478&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Supplier claims (ii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--ProvisionsGross_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" style="text-align: right" title="Provisions"&gt;257,080&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zrlALLKQzMQ4" style="text-align: right" title="Escrow deposits"&gt;(53&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ProvisionsNet_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" style="text-align: right" title="Total"&gt;257,027&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ProvisionsGross_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" style="text-align: right" title="Provisions"&gt;477,854&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zRdUYPCqILve" style="text-align: right" title="Escrow deposits"&gt;(123&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--ProvisionsNet_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" style="text-align: right" title="Total"&gt;477,731&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Other civil claims (iii)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--ProvisionsGross_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" style="text-align: right" title="Provisions"&gt;99,462&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zenqIrz26ws3" style="text-align: right" title="Escrow deposits"&gt;(1,131&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--ProvisionsNet_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" style="text-align: right" title="Total"&gt;98,331&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ProvisionsGross_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" style="text-align: right" title="Provisions"&gt;95,601&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zD9poAtlTRi1" style="text-align: right" title="Escrow deposits"&gt;(2,523&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--ProvisionsNet_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" style="text-align: right" title="Total"&gt;93,078&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Tax claims (iv)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--ProvisionsGross_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Provisions"&gt;79,532&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zfuaaNJHYoqg" style="text-align: right" title="Escrow deposits"&gt;(16,037&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--ProvisionsNet_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Total"&gt;63,495&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--ProvisionsGross_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Provisions"&gt;57,509&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zHUARMmtUegh" style="text-align: right" title="Escrow deposits"&gt;(2,693&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ProvisionsNet_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Total"&gt;54,816&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;Labor claims (v)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--ProvisionsGross_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Provisions"&gt;654,277&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_z8YOCe3iL6mc" style="text-align: right" title="Escrow deposits"&gt;(13,979&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ProvisionsNet_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Total"&gt;640,298&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--ProvisionsGross_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Provisions"&gt;349,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zA1v1kArev11" style="text-align: right" title="Escrow deposits"&gt;(15,864&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--ProvisionsNet_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Total"&gt;334,098&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Environmental claims (vi)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--ProvisionsGross_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions"&gt;406,872&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_znxNvxW6ry2d" style="border-bottom: Black 1pt solid; text-align: right" title="Escrow deposits"&gt;(36&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--ProvisionsNet_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;406,836&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--ProvisionsGross_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions"&gt;331,326&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zBiDQJPt6tSa" style="border-bottom: Black 1pt solid; text-align: right" title="Escrow deposits"&gt;(34&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ProvisionsNet_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;331,292&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ProvisionsGross_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Provisions"&gt;1,648,246&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20221231_ziTnbmavzZfl" style="border-bottom: Black 2.5pt double; text-align: right" title="Escrow deposits"&gt;(37,462&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ProvisionsNet_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;1,610,784&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--ProvisionsGross_c20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Provisions"&gt;1,480,510&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20211231_zm2EYsRr5N9l" style="border-bottom: Black 2.5pt double; text-align: right" title="Escrow deposits"&gt;(32,017&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ProvisionsNet_c20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;1,448,493&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td&gt;Current&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ProvisionsGross_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CurrentProvisionMember_pn3n3" style="text-align: right" title="Provisions"&gt;924,038&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--ProvisionsNet_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CurrentProvisionMember_pn3n3" style="text-align: right" title="Total"&gt;924,038&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--ProvisionsGross_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CurrentProvisionMember_pn3n3" style="text-align: right" title="Provisions"&gt;809,821&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--ProvisionsNet_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CurrentProvisionMember_pn3n3" style="text-align: right" title="Total"&gt;809,821&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td&gt;Noncurrent&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ProvisionsGross_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--NoncurrentProvisionMember_pn3n3" style="text-align: right" title="Provisions"&gt;724,208&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--NoncurrentProvisionMember_zIPRZvQ3YONj" style="text-align: right" title="Escrow deposits"&gt;(37,462&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--ProvisionsNet_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--NoncurrentProvisionMember_pn3n3" style="text-align: right" title="Total"&gt;686,746&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--ProvisionsGross_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--NoncurrentProvisionMember_pn3n3" style="text-align: right" title="Provisions"&gt;670,689&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--OtherProvisions_iNI_pn3n3_di_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--NoncurrentProvisionMember_zmnykXvEU09e" style="text-align: right" title="Escrow deposits"&gt;(32,017&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--ProvisionsNet_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--NoncurrentProvisionMember_pn3n3" style="text-align: right" title="Total"&gt;638,672&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfLawsuitsAndProceedingsThatResultedInProvisionsTableTextBlock>
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      unitRef="BRL">6226000</ifrs-full:OtherProvisions>
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      unitRef="BRL">144797000</sbs:ProvisionsNet>
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      unitRef="BRL">168258000</sbs:ProvisionsGross>
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      unitRef="BRL">10780000</ifrs-full:OtherProvisions>
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      decimals="-3"
      unitRef="BRL">157478000</sbs:ProvisionsNet>
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      contextRef="AsOf2022-12-31_custom_SupplierClaimMember"
      decimals="-3"
      unitRef="BRL">257080000</sbs:ProvisionsGross>
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      decimals="-3"
      unitRef="BRL">53000</ifrs-full:OtherProvisions>
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      unitRef="BRL">257027000</sbs:ProvisionsNet>
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      decimals="-3"
      unitRef="BRL">477854000</sbs:ProvisionsGross>
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      contextRef="AsOf2021-12-31_custom_SupplierClaimMember"
      decimals="-3"
      unitRef="BRL">123000</ifrs-full:OtherProvisions>
    <sbs:ProvisionsNet
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      decimals="-3"
      unitRef="BRL">477731000</sbs:ProvisionsNet>
    <sbs:ProvisionsGross
      contextRef="AsOf2022-12-31_custom_OtherCivilClaimMember"
      decimals="-3"
      unitRef="BRL">99462000</sbs:ProvisionsGross>
    <ifrs-full:OtherProvisions
      contextRef="AsOf2022-12-31_custom_OtherCivilClaimMember"
      decimals="-3"
      unitRef="BRL">1131000</ifrs-full:OtherProvisions>
    <sbs:ProvisionsNet
      contextRef="AsOf2022-12-31_custom_OtherCivilClaimMember"
      decimals="-3"
      unitRef="BRL">98331000</sbs:ProvisionsNet>
    <sbs:ProvisionsGross
      contextRef="AsOf2021-12-31_custom_OtherCivilClaimMember"
      decimals="-3"
      unitRef="BRL">95601000</sbs:ProvisionsGross>
    <ifrs-full:OtherProvisions
      contextRef="AsOf2021-12-31_custom_OtherCivilClaimMember"
      decimals="-3"
      unitRef="BRL">2523000</ifrs-full:OtherProvisions>
    <sbs:ProvisionsNet
      contextRef="AsOf2021-12-31_custom_OtherCivilClaimMember"
      decimals="-3"
      unitRef="BRL">93078000</sbs:ProvisionsNet>
    <sbs:ProvisionsGross
      contextRef="AsOf2022-12-31_custom_TaxClaimMember"
      decimals="-3"
      unitRef="BRL">79532000</sbs:ProvisionsGross>
    <ifrs-full:OtherProvisions
      contextRef="AsOf2022-12-31_custom_TaxClaimMember"
      decimals="-3"
      unitRef="BRL">16037000</ifrs-full:OtherProvisions>
    <sbs:ProvisionsNet
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      decimals="-3"
      unitRef="BRL">63495000</sbs:ProvisionsNet>
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      contextRef="AsOf2021-12-31_custom_TaxClaimMember"
      decimals="-3"
      unitRef="BRL">57509000</sbs:ProvisionsGross>
    <ifrs-full:OtherProvisions
      contextRef="AsOf2021-12-31_custom_TaxClaimMember"
      decimals="-3"
      unitRef="BRL">2693000</ifrs-full:OtherProvisions>
    <sbs:ProvisionsNet
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      decimals="-3"
      unitRef="BRL">54816000</sbs:ProvisionsNet>
    <sbs:ProvisionsGross
      contextRef="AsOf2022-12-31_custom_LaborClaimMember"
      decimals="-3"
      unitRef="BRL">654277000</sbs:ProvisionsGross>
    <ifrs-full:OtherProvisions
      contextRef="AsOf2022-12-31_custom_LaborClaimMember"
      decimals="-3"
      unitRef="BRL">13979000</ifrs-full:OtherProvisions>
    <sbs:ProvisionsNet
      contextRef="AsOf2022-12-31_custom_LaborClaimMember"
      decimals="-3"
      unitRef="BRL">640298000</sbs:ProvisionsNet>
    <sbs:ProvisionsGross
      contextRef="AsOf2021-12-31_custom_LaborClaimMember"
      decimals="-3"
      unitRef="BRL">349962000</sbs:ProvisionsGross>
    <ifrs-full:OtherProvisions
      contextRef="AsOf2021-12-31_custom_LaborClaimMember"
      decimals="-3"
      unitRef="BRL">15864000</ifrs-full:OtherProvisions>
    <sbs:ProvisionsNet
      contextRef="AsOf2021-12-31_custom_LaborClaimMember"
      decimals="-3"
      unitRef="BRL">334098000</sbs:ProvisionsNet>
    <sbs:ProvisionsGross
      contextRef="AsOf2022-12-31_custom_EnvironmentalClaimMember"
      decimals="-3"
      unitRef="BRL">406872000</sbs:ProvisionsGross>
    <ifrs-full:OtherProvisions
      contextRef="AsOf2022-12-31_custom_EnvironmentalClaimMember"
      decimals="-3"
      unitRef="BRL">36000</ifrs-full:OtherProvisions>
    <sbs:ProvisionsNet
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      decimals="-3"
      unitRef="BRL">406836000</sbs:ProvisionsNet>
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      decimals="-3"
      unitRef="BRL">331326000</sbs:ProvisionsGross>
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      contextRef="AsOf2021-12-31_custom_EnvironmentalClaimMember"
      decimals="-3"
      unitRef="BRL">34000</ifrs-full:OtherProvisions>
    <sbs:ProvisionsNet
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      decimals="-3"
      unitRef="BRL">331292000</sbs:ProvisionsNet>
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    <sbs:ProvisionsNet contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1610784000</sbs:ProvisionsNet>
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    <sbs:ProvisionsNet contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">1448493000</sbs:ProvisionsNet>
    <sbs:ProvisionsGross
      contextRef="AsOf2022-12-31_custom_CurrentProvisionMember"
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      unitRef="BRL">924038000</sbs:ProvisionsGross>
    <sbs:ProvisionsNet
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      decimals="-3"
      unitRef="BRL">924038000</sbs:ProvisionsNet>
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      decimals="-3"
      unitRef="BRL">809821000</sbs:ProvisionsGross>
    <sbs:ProvisionsNet
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      decimals="-3"
      unitRef="BRL">809821000</sbs:ProvisionsNet>
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      decimals="-3"
      unitRef="BRL">724208000</sbs:ProvisionsGross>
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      contextRef="AsOf2022-12-31_custom_NoncurrentProvisionMember"
      decimals="-3"
      unitRef="BRL">37462000</ifrs-full:OtherProvisions>
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      decimals="-3"
      unitRef="BRL">686746000</sbs:ProvisionsNet>
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      decimals="-3"
      unitRef="BRL">670689000</sbs:ProvisionsGross>
    <ifrs-full:OtherProvisions
      contextRef="AsOf2021-12-31_custom_NoncurrentProvisionMember"
      decimals="-3"
      unitRef="BRL">32017000</ifrs-full:OtherProvisions>
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      decimals="-3"
      unitRef="BRL">638672000</sbs:ProvisionsNet>
    <sbs:SummaryOfChangesInProvisionsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfChangesInProvisionsTableTextBlock_pn3n3_z0pl3dHKH7E8" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Provisions (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_8B8_ztU4FxexLy0g" style="display: none"&gt;Schedule of changes in provisions&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Additional provisions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Interest and inflation adjustment&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Use of the accrual&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;Amounts not used(reversal)&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;b&gt;December 31,2022&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: left; padding-left: 5.4pt"&gt;Customer claims (i)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zrwoPxixJ9ea" style="width: 6%; text-align: right" title="Provisions, beginning"&gt;168,258&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zJwKzS9JmaW2" style="width: 6%; text-align: right" title="Additional provisions"&gt;12,258&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 6%; text-align: right" title="Interest and inflation adjustment"&gt;21,316&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zCPMIcogCGLa" style="width: 6%; text-align: right" title="Use of the accrual"&gt;(29,363&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_znU62rdRkkU" style="width: 6%; text-align: right" title="Amounts not used (reversal)"&gt;(21,446&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_z1RdXIVmulCb" style="width: 6%; text-align: right" title="Provisions, ending"&gt;151,023&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Supplier claims (ii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zX0pyGvk1sl5" style="text-align: right" title="Provisions, beginning"&gt;477,854&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_ztvykD8jQkQ7" style="text-align: right" title="Additional provisions"&gt;78,481&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;56,934&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_znL28fRShd6l" style="text-align: right" title="Use of the accrual"&gt;(309,321&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zw7J4vIul2C7" style="text-align: right" title="Amounts not used (reversal)"&gt;(46,868&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zMSkpKgyCv27" style="text-align: right" title="Provisions, ending"&gt;257,080&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Other civil claims (iii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zKap1yFRxIOl" style="text-align: right" title="Provisions, beginning"&gt;95,601&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zhTnA9AAi4Gj" style="text-align: right" title="Additional provisions"&gt;22,485&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;13,708&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zjz8uFFaRvmd" style="text-align: right" title="Use of the accrual"&gt;(9,248&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zqnG2iFW4mll" style="text-align: right" title="Amounts not used (reversal)"&gt;(23,084&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_z9H1ySFXER9c" style="text-align: right" title="Provisions, ending"&gt;99,462&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Tax claims (iv)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zXUvZsWfACkh" style="text-align: right" title="Provisions, beginning"&gt;57,509&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zvTfGztadBXj" style="text-align: right" title="Additional provisions"&gt;18,216&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;7,837&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z8ewlODar9l9" style="text-align: right" title="Use of the accrual"&gt;(1,568&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z9COauGXJ4rl" style="text-align: right" title="Amounts not used (reversal)"&gt;(2,462&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zJFCAuBUxTR8" style="text-align: right" title="Provisions, ending"&gt;79,532&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Labor claims (v)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_z6nMliTnnbq9" style="text-align: right" title="Provisions, beginning"&gt;349,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zNc5nCAVM0p1" style="text-align: right" title="Additional provisions"&gt;307,352&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;131,139&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zXg7g6hOCqnj" style="text-align: right" title="Use of the accrual"&gt;(76,884&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_z4YwTICSAoHa" style="text-align: right" title="Amounts not used (reversal)"&gt;(57,292&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zVXAxLRiPSFb" style="text-align: right" title="Provisions, ending"&gt;654,277&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Environmental claims (vi)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zieMeDDOf5Mh" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, beginning"&gt;331,326&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zsFx2KWifsj8" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions"&gt;38,632&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment"&gt;48,511&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zOaLFiN6qsF1" style="border-bottom: Black 1pt solid; text-align: right" title="Use of the accrual"&gt;(300&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_z6ATB8mIC4Cf" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts not used (reversal)"&gt;(11,297&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zDq77jZrmegi" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending"&gt;406,872&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Subtotal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zLFIvxriBbs5" style="text-align: right" title="Provisions, beginning"&gt;1,480,510&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zGj7AzlgAyJ7" style="text-align: right" title="Additional provisions"&gt;477,424&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;279,445&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zgoGvXmcQPvb" style="text-align: right" title="Use of the accrual"&gt;(426,684&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zPc5eGGOIdd7" style="text-align: right" title="Amounts not used (reversal)"&gt;(162,449&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_z2WJpCcAwmQd" style="text-align: right" title="Provisions, ending"&gt;1,648,246&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Escrow deposits&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--Provision_iS_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zzpnt9AOGYce" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, beginning"&gt;(32,017&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zrY3AZSKHLf9" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions"&gt;(55,546&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment"&gt;(4,779&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--ProvisionUsedOtherProvision_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zGUTx5V2vDQ4" style="border-bottom: Black 1pt solid; text-align: right" title="Use of the accrual"&gt;13,832&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--UnusedProvisionReversedOtherProvision_iN_pn3n3_di_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zymNimwuAbS9" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts not used (reversal)"&gt;41,048&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--Provision_iE_pn3n3_c20220101__20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zN4aB0nap6Gf" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending"&gt;(37,462&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--Provision_iS_pn3n3_c20220101__20221231_zrRIJRrbzuik" style="border-bottom: Black 2.5pt double; text-align: right" title="Provisions, beginning"&gt;1,448,493&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20220101__20221231_zBT9OwGpR56c" style="border-bottom: Black 2.5pt double; text-align: right" title="Additional provisions"&gt;421,878&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Interest and inflation adjustment"&gt;274,666&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20220101__20221231_z5jYVQpvyPu1" style="border-bottom: Black 2.5pt double; text-align: right" title="Use of the accrual"&gt;(412,852&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20220101__20221231_zspXm3HSp3C6" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts not used (reversal)"&gt;(121,401&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--Provision_iE_pn3n3_c20220101__20221231_ze4D4QMsqfX2" style="border-bottom: Black 2.5pt double; text-align: right" title="Provisions, ending"&gt;1,610,784&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 28.35pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;








&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2020&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Additional provisions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Interest and inflation adjustment&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Use of the accrual&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Amounts not used (reversal)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: left; padding-left: 5.4pt"&gt;Customer claims (i)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zsdthM5Qntm6" style="width: 6%; text-align: right" title="Provisions, beginning"&gt;160,705&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_z0ZTm9NTMrb5" style="width: 6%; text-align: right" title="Additional provisions"&gt;32,996&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 6%; text-align: right" title="Interest and inflation adjustment"&gt;29,685&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zOOIJBEUSMe7" style="width: 6%; text-align: right" title="Use of the accrual"&gt;(30,972&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zvtdo1TRudy2" style="width: 6%; text-align: right" title="Amounts not used (reversal)"&gt;(24,156&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zML26CwtIO4l" style="width: 6%; text-align: right" title="Provisions, ending"&gt;168,258&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Supplier claims (ii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zAo8GKge50g8" style="text-align: right" title="Provisions, beginning"&gt;410,734&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zwCk4Yt2g9v1" style="text-align: right" title="Additional provisions"&gt;92,135&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;90,788&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zauD5VTAxJa5" style="text-align: right" title="Use of the accrual"&gt;(71,238&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zYHYdiBq4oZ7" style="text-align: right" title="Amounts not used (reversal)"&gt;(44,565&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zPNuSPZuvmY2" style="text-align: right" title="Provisions, ending"&gt;477,854&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Other civil claims (iii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zCZvPscEyuCc" style="text-align: right" title="Provisions, beginning"&gt;86,083&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zorezsiz6zL6" style="text-align: right" title="Additional provisions"&gt;15,477&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;12,850&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zywWiPKUHN6b" style="text-align: right" title="Use of the accrual"&gt;(10,056&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zRvAEI4vcNXh" style="text-align: right" title="Amounts not used (reversal)"&gt;(8,753&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zyf1qLNrggxa" style="text-align: right" title="Provisions, ending"&gt;95,601&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Tax claims (iv)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zHpwsaS8ITZd" style="text-align: right" title="Provisions, beginning"&gt;59,678&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z5WKNuYxISDc" style="text-align: right" title="Additional provisions"&gt;8,630&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;8,054&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zgrOLNBFi2ga" style="text-align: right" title="Use of the accrual"&gt;(15,133&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zdaruPt9cSEa" style="text-align: right" title="Amounts not used (reversal)"&gt;(3,720&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z35VjD8hlLW8" style="text-align: right" title="Provisions, ending"&gt;57,509&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Labor claims (v)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zutnsh9MRsAh" style="text-align: right" title="Provisions, beginning"&gt;316,880&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zXNMLbqtkfh9" style="text-align: right" title="Additional provisions"&gt;100,245&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;36,373&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zbLsIUziDXN9" style="text-align: right" title="Use of the accrual"&gt;(66,220&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zCNGK1CnU6hf" style="text-align: right" title="Amounts not used (reversal)"&gt;(37,316&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zzF5dadF02N2" style="text-align: right" title="Provisions, ending"&gt;349,962&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Environmental claims (vi)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zWrX3kSQFfOa" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, beginning"&gt;249,582&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zVRibbNuCZM1" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions"&gt;40,477&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment"&gt;50,957&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zHUDGnDfL8B4" style="border-bottom: Black 1pt solid; text-align: right" title="Use of the accrual"&gt;(33&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zi6wWIwip2Da" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts not used (reversal)"&gt;(9,657&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zkb5q6uIpGr" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending"&gt;331,326&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Subtotal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zh7rJfhWDFp9" style="text-align: right" title="Provisions, beginning"&gt;1,283,662&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zkbvYi8xOJfh" style="text-align: right" title="Additional provisions"&gt;289,960&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;228,707&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_z5qi1uyejgsl" style="text-align: right" title="Use of the accrual"&gt;(193,652&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zKxLlOPIY8Oi" style="text-align: right" title="Amounts not used (reversal)"&gt;(128,167&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zuAxtA77Jcri" style="text-align: right" title="Provisions, ending"&gt;1,480,510&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Escrow deposits&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--Provision_iS_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zSxCZYrnPBi3" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, beginning"&gt;(31,360&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zftnKmQHgd48" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions"&gt;(39,586&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment"&gt;(11,852&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--ProvisionUsedOtherProvision_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zWemDFrEflnk" style="border-bottom: Black 1pt solid; text-align: right" title="Use of the accrual"&gt;48,805&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--UnusedProvisionReversedOtherProvision_iN_pn3n3_di_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zR8gOcnoXMLl" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts not used (reversal)"&gt;1,976&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--Provision_iE_pn3n3_c20210101__20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zMmlpFYy12kf" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending"&gt;(32,017&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--Provision_iS_pn3n3_c20210101__20211231_zLcgu1a5WBk1" style="border-bottom: Black 2.5pt double; text-align: right" title="Provisions, beginning"&gt;1,252,302&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20210101__20211231_zAnv7IgmDT72" style="border-bottom: Black 2.5pt double; text-align: right" title="Additional provisions"&gt;250,374&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Interest and inflation adjustment"&gt;216,855&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20210101__20211231_zZL8Mg3Sd7N4" style="border-bottom: Black 2.5pt double; text-align: right" title="Use of the accrual"&gt;(144,847&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20210101__20211231_zpjMwKKL0WA1" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts not used (reversal)"&gt;(126,191&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--Provision_iE_pn3n3_c20210101__20211231_zH5UvOkwZRJi" style="border-bottom: Black 2.5pt double; text-align: right" title="Provisions, ending"&gt;1,448,493&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2019&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Additional provisions&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Interest and inflation adjustment&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Use of the accrual&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Amounts not used (reversal)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: left; padding-left: 5.4pt"&gt;Customer claims (i)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zfOMvKJs2zG9" style="width: 6%; text-align: right" title="Provisions, beginning"&gt;253,665&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zCZDWpf8PX7h" style="width: 6%; text-align: right" title="Additional provisions"&gt;16,465&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 6%; text-align: right" title="Interest and inflation adjustment"&gt;19,638&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zCuV7eCPL0Uc" style="width: 6%; text-align: right" title="Use of the accrual"&gt;(78,640&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zhGdH96J8HUd" style="width: 6%; text-align: right" title="Amounts not used (reversal)"&gt;(50,423&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_zhsvK0A9nmK6" style="width: 6%; text-align: right" title="Provisions, ending"&gt;160,705&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Supplier claims (ii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zM5PQtgnvuxb" style="text-align: right" title="Provisions, beginning"&gt;153,654&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zAGnqnY563l6" style="text-align: right" title="Additional provisions"&gt;149,566&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;201,259&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_ziUPvaWlgiI" style="text-align: right" title="Use of the accrual"&gt;(68,801&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zhQX3lqQvD62" style="text-align: right" title="Amounts not used (reversal)"&gt;(24,944&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_zh5hw9fV2cY" style="text-align: right" title="Provisions, ending"&gt;410,734&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Other civil claims (iii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zjFuwupWA13b" style="text-align: right" title="Provisions, beginning"&gt;93,910&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zyuxvlJylb1" style="text-align: right" title="Additional provisions"&gt;15,944&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;11,109&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_z9YmJfCl4N1d" style="text-align: right" title="Use of the accrual"&gt;(23,009&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zfhnXXKbofhh" style="text-align: right" title="Amounts not used (reversal)"&gt;(11,871&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_zatYRA1GgGY9" style="text-align: right" title="Provisions, ending"&gt;86,083&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Tax claims (iv)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zgCrmy2WglLe" style="text-align: right" title="Provisions, beginning"&gt;59,143&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zfWsLcqWuRXl" style="text-align: right" title="Additional provisions"&gt;4,333&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;2,737&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zvsKXsXfDD3f" style="text-align: right" title="Use of the accrual"&gt;(1,875&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_z7XnR49LNUjf" style="text-align: right" title="Amounts not used (reversal)"&gt;(4,660&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_zlGFYCpWAY59" style="text-align: right" title="Provisions, ending"&gt;59,678&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Labor claims (v)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_z5sCMPtSMEGb" style="text-align: right" title="Provisions, beginning"&gt;325,129&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zkGD1r0Detcc" style="text-align: right" title="Additional provisions"&gt;61,782&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;35,541&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zf2E61o4zpSh" style="text-align: right" title="Use of the accrual"&gt;(61,039&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zB30Lw3tsYda" style="text-align: right" title="Amounts not used (reversal)"&gt;(44,533&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_zqqciWYG8I16" style="text-align: right" title="Provisions, ending"&gt;316,880&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Environmental claims (vi)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_z0HE0xp9IQyk" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, beginning"&gt;192,950&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zjNgPzWWIJKk" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions"&gt;35,392&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment"&gt;27,718&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zxOxwLVWWrwh" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts not used (reversal)"&gt;(6,478&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_zeiwcKbefUnc" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending"&gt;249,582&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Subtotal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_z9aoV4sWEntd" style="text-align: right" title="Provisions, beginning"&gt;1,078,451&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zsr0GvExEbH5" style="text-align: right" title="Additional provisions"&gt;283,482&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_pn3n3" style="text-align: right" title="Interest and inflation adjustment"&gt;298,002&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_zV6GT7bdRXY2" style="text-align: right" title="Use of the accrual"&gt;(233,364&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_z7QMHxW0ciza" style="text-align: right" title="Amounts not used (reversal)"&gt;(142,909&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--SubtotalClaimMember_z5Gy9tg1EGx5" style="text-align: right" title="Provisions, ending"&gt;1,283,662&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Escrow deposits&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--Provision_iS_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zQRERc4irZQ9" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, beginning"&gt;(42,643&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zJXuhqdtgXHk" style="border-bottom: Black 1pt solid; text-align: right" title="Additional provisions"&gt;(12,907&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Interest and inflation adjustment"&gt;(2,225&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--ProvisionUsedOtherProvision_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_zjFXS6GMNH1a" style="border-bottom: Black 1pt solid; text-align: right" title="Use of the accrual"&gt;18,675&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--UnusedProvisionReversedOtherProvision_iN_pn3n3_di_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_z0vBnBTkJhKk" style="border-bottom: Black 1pt solid; text-align: right" title="Amounts not used (reversal)"&gt;7,740&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--Provision_iE_pn3n3_c20200101__20201231__ifrs-full--ClassesOfProvisionsAxis__custom--EscrowDepositMember_z5SO3QBTvAUf" style="border-bottom: Black 1pt solid; text-align: right" title="Provisions, ending"&gt;(31,360&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--Provision_iS_pn3n3_c20200101__20201231_zHGZY6rqdM32" style="border-bottom: Black 2.5pt double; text-align: right" title="Provisions, beginning"&gt;1,035,808&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--AdditionalProvisionOtherProvisions_pn3n3_c20200101__20201231_zLcsdB8VVNC4" style="border-bottom: Black 2.5pt double; text-align: right" title="Additional provisions"&gt;270,575&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Interest and inflation adjustment"&gt;295,777&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--ProvisionUsedOtherProvisions_iN_pn3n3_di_c20200101__20201231_z7Nb6YHb4cra" style="border-bottom: Black 2.5pt double; text-align: right" title="Use of the accrual"&gt;(214,689&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--UnusedProvisionReversedOtherProvisions_iN_pn3n3_di_c20200101__20201231_zD3Zi2Rce0e9" style="border-bottom: Black 2.5pt double; text-align: right" title="Amounts not used (reversal)"&gt;(135,169&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--Provision_iE_pn3n3_c20200101__20201231_zwNcfIIWU13g" style="border-bottom: Black 2.5pt double; text-align: right" title="Provisions, ending"&gt;1,252,302&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfChangesInProvisionsTableTextBlock>
    <sbs:Provision
      contextRef="AsOf2021-12-31_custom_CustomerClaimMember"
      decimals="-3"
      unitRef="BRL">168258000</sbs:Provision>
    <sbs:AdditionalProvisionOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_CustomerClaimMember"
      decimals="-3"
      unitRef="BRL">12258000</sbs:AdditionalProvisionOtherProvisions>
    <ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_CustomerClaimMember"
      decimals="-3"
      unitRef="BRL">21316000</ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions>
    <ifrs-full:ProvisionUsedOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_CustomerClaimMember"
      decimals="-3"
      unitRef="BRL">29363000</ifrs-full:ProvisionUsedOtherProvisions>
    <ifrs-full:UnusedProvisionReversedOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_CustomerClaimMember"
      decimals="-3"
      unitRef="BRL">21446000</ifrs-full:UnusedProvisionReversedOtherProvisions>
    <sbs:Provision
      contextRef="AsOf2022-12-31_custom_CustomerClaimMember"
      decimals="-3"
      unitRef="BRL">151023000</sbs:Provision>
    <sbs:Provision
      contextRef="AsOf2021-12-31_custom_SupplierClaimMember"
      decimals="-3"
      unitRef="BRL">477854000</sbs:Provision>
    <sbs:AdditionalProvisionOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_SupplierClaimMember"
      decimals="-3"
      unitRef="BRL">78481000</sbs:AdditionalProvisionOtherProvisions>
    <ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_SupplierClaimMember"
      decimals="-3"
      unitRef="BRL">56934000</ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions>
    <ifrs-full:ProvisionUsedOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_SupplierClaimMember"
      decimals="-3"
      unitRef="BRL">309321000</ifrs-full:ProvisionUsedOtherProvisions>
    <ifrs-full:UnusedProvisionReversedOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_SupplierClaimMember"
      decimals="-3"
      unitRef="BRL">46868000</ifrs-full:UnusedProvisionReversedOtherProvisions>
    <sbs:Provision
      contextRef="AsOf2022-12-31_custom_SupplierClaimMember"
      decimals="-3"
      unitRef="BRL">257080000</sbs:Provision>
    <sbs:Provision
      contextRef="AsOf2021-12-31_custom_OtherCivilClaimMember"
      decimals="-3"
      unitRef="BRL">95601000</sbs:Provision>
    <sbs:AdditionalProvisionOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_OtherCivilClaimMember"
      decimals="-3"
      unitRef="BRL">22485000</sbs:AdditionalProvisionOtherProvisions>
    <ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_OtherCivilClaimMember"
      decimals="-3"
      unitRef="BRL">13708000</ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions>
    <ifrs-full:ProvisionUsedOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_OtherCivilClaimMember"
      decimals="-3"
      unitRef="BRL">9248000</ifrs-full:ProvisionUsedOtherProvisions>
    <ifrs-full:UnusedProvisionReversedOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_OtherCivilClaimMember"
      decimals="-3"
      unitRef="BRL">23084000</ifrs-full:UnusedProvisionReversedOtherProvisions>
    <sbs:Provision
      contextRef="AsOf2022-12-31_custom_OtherCivilClaimMember"
      decimals="-3"
      unitRef="BRL">99462000</sbs:Provision>
    <sbs:Provision
      contextRef="AsOf2021-12-31_custom_TaxClaimMember"
      decimals="-3"
      unitRef="BRL">57509000</sbs:Provision>
    <sbs:AdditionalProvisionOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_TaxClaimMember"
      decimals="-3"
      unitRef="BRL">18216000</sbs:AdditionalProvisionOtherProvisions>
    <ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_TaxClaimMember"
      decimals="-3"
      unitRef="BRL">7837000</ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions>
    <ifrs-full:ProvisionUsedOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_TaxClaimMember"
      decimals="-3"
      unitRef="BRL">1568000</ifrs-full:ProvisionUsedOtherProvisions>
    <ifrs-full:UnusedProvisionReversedOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_TaxClaimMember"
      decimals="-3"
      unitRef="BRL">2462000</ifrs-full:UnusedProvisionReversedOtherProvisions>
    <sbs:Provision
      contextRef="AsOf2022-12-31_custom_TaxClaimMember"
      decimals="-3"
      unitRef="BRL">79532000</sbs:Provision>
    <sbs:Provision
      contextRef="AsOf2021-12-31_custom_LaborClaimMember"
      decimals="-3"
      unitRef="BRL">349962000</sbs:Provision>
    <sbs:AdditionalProvisionOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_LaborClaimMember"
      decimals="-3"
      unitRef="BRL">307352000</sbs:AdditionalProvisionOtherProvisions>
    <ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_LaborClaimMember"
      decimals="-3"
      unitRef="BRL">131139000</ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions>
    <ifrs-full:ProvisionUsedOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_LaborClaimMember"
      decimals="-3"
      unitRef="BRL">76884000</ifrs-full:ProvisionUsedOtherProvisions>
    <ifrs-full:UnusedProvisionReversedOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_LaborClaimMember"
      decimals="-3"
      unitRef="BRL">57292000</ifrs-full:UnusedProvisionReversedOtherProvisions>
    <sbs:Provision
      contextRef="AsOf2022-12-31_custom_LaborClaimMember"
      decimals="-3"
      unitRef="BRL">654277000</sbs:Provision>
    <sbs:Provision
      contextRef="AsOf2021-12-31_custom_EnvironmentalClaimMember"
      decimals="-3"
      unitRef="BRL">331326000</sbs:Provision>
    <sbs:AdditionalProvisionOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_EnvironmentalClaimMember"
      decimals="-3"
      unitRef="BRL">38632000</sbs:AdditionalProvisionOtherProvisions>
    <ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_EnvironmentalClaimMember"
      decimals="-3"
      unitRef="BRL">48511000</ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions>
    <ifrs-full:ProvisionUsedOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_EnvironmentalClaimMember"
      decimals="-3"
      unitRef="BRL">300000</ifrs-full:ProvisionUsedOtherProvisions>
    <ifrs-full:UnusedProvisionReversedOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_EnvironmentalClaimMember"
      decimals="-3"
      unitRef="BRL">11297000</ifrs-full:UnusedProvisionReversedOtherProvisions>
    <sbs:Provision
      contextRef="AsOf2022-12-31_custom_EnvironmentalClaimMember"
      decimals="-3"
      unitRef="BRL">406872000</sbs:Provision>
    <sbs:Provision
      contextRef="AsOf2021-12-31_custom_SubtotalClaimMember"
      decimals="-3"
      unitRef="BRL">1480510000</sbs:Provision>
    <sbs:AdditionalProvisionOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_SubtotalClaimMember"
      decimals="-3"
      unitRef="BRL">477424000</sbs:AdditionalProvisionOtherProvisions>
    <ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_SubtotalClaimMember"
      decimals="-3"
      unitRef="BRL">279445000</ifrs-full:IncreaseDecreaseThroughTimeValueOfMoneyAdjustmentOtherProvisions>
    <ifrs-full:ProvisionUsedOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_SubtotalClaimMember"
      decimals="-3"
      unitRef="BRL">426684000</ifrs-full:ProvisionUsedOtherProvisions>
    <ifrs-full:UnusedProvisionReversedOtherProvisions
      contextRef="From2022-01-012022-12-31_custom_SubtotalClaimMember"
      decimals="-3"
      unitRef="BRL">162449000</ifrs-full:UnusedProvisionReversedOtherProvisions>
    <sbs:Provision
      contextRef="AsOf2022-12-31_custom_SubtotalClaimMember"
      decimals="-3"
      unitRef="BRL">1648246000</sbs:Provision>
    <sbs:Provision
      contextRef="AsOf2021-12-31_custom_EscrowDepositMember"
      decimals="-3"
      unitRef="BRL">-32017000</sbs:Provision>
    <sbs:AdditionalProvisionOtherProvisions
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    <ifrs-full:UnusedProvisionReversedOtherProvisions
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">135169000</ifrs-full:UnusedProvisionReversedOtherProvisions>
    <sbs:Provision contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">1252302000</sbs:Provision>
    <sbs:SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_893_ecustom--SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock_pn3n3_zQYgJjDjp3a" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Provisions (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8BE_zqgxLVkiiy1h" style="display: none"&gt;Lawsuits deemed as contingent liabilities&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify"&gt;Customer claims (i)&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 12%; text-align: right" title="Significant contingent liabilities"&gt;200,966&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--CustomerClaimMember_pn3n3" style="width: 12%; text-align: right" title="Significant contingent liabilities"&gt;173,875&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Supplier claims&#160;&#160;(ii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" style="text-align: right" title="Significant contingent liabilities"&gt;1,147,606&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--SupplierClaimMember_pn3n3" style="text-align: right" title="Significant contingent liabilities"&gt;1,521,935&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Other civil claims (iii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" style="text-align: right" title="Significant contingent liabilities"&gt;1,146,048&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--OtherCivilClaimMember_pn3n3" style="text-align: right" title="Significant contingent liabilities"&gt;852,735&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Tax claims (iv)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Significant contingent liabilities"&gt;1,869,583&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--TaxClaimMember_pn3n3" style="text-align: right" title="Significant contingent liabilities"&gt;1,548,781&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Labor claims (v)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Significant contingent liabilities"&gt;1,471,423&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--LaborClaimMember_pn3n3" style="text-align: right" title="Significant contingent liabilities"&gt;1,095,841&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Environmental claims (vi)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20221231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Significant contingent liabilities"&gt;3,302,843&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20211231__ifrs-full--ClassesOfProvisionsAxis__custom--EnvironmentalClaimMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Significant contingent liabilities"&gt;3,201,716&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Significant contingent liabilities"&gt;9,138,469&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--EstimatedFinancialEffectOfContingentLiabilities_c20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Significant contingent liabilities"&gt;8,394,883&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfLawsuitsDeemedAsContingentLiabilitiesTableTextBlock>
    <ifrs-full:EstimatedFinancialEffectOfContingentLiabilities
      contextRef="AsOf2022-12-31_custom_CustomerClaimMember"
      decimals="-3"
      unitRef="BRL">200966000</ifrs-full:EstimatedFinancialEffectOfContingentLiabilities>
    <ifrs-full:EstimatedFinancialEffectOfContingentLiabilities
      contextRef="AsOf2021-12-31_custom_CustomerClaimMember"
      decimals="-3"
      unitRef="BRL">173875000</ifrs-full:EstimatedFinancialEffectOfContingentLiabilities>
    <ifrs-full:EstimatedFinancialEffectOfContingentLiabilities
      contextRef="AsOf2022-12-31_custom_SupplierClaimMember"
      decimals="-3"
      unitRef="BRL">1147606000</ifrs-full:EstimatedFinancialEffectOfContingentLiabilities>
    <ifrs-full:EstimatedFinancialEffectOfContingentLiabilities
      contextRef="AsOf2021-12-31_custom_SupplierClaimMember"
      decimals="-3"
      unitRef="BRL">1521935000</ifrs-full:EstimatedFinancialEffectOfContingentLiabilities>
    <ifrs-full:EstimatedFinancialEffectOfContingentLiabilities
      contextRef="AsOf2022-12-31_custom_OtherCivilClaimMember"
      decimals="-3"
      unitRef="BRL">1146048000</ifrs-full:EstimatedFinancialEffectOfContingentLiabilities>
    <ifrs-full:EstimatedFinancialEffectOfContingentLiabilities
      contextRef="AsOf2021-12-31_custom_OtherCivilClaimMember"
      decimals="-3"
      unitRef="BRL">852735000</ifrs-full:EstimatedFinancialEffectOfContingentLiabilities>
    <ifrs-full:EstimatedFinancialEffectOfContingentLiabilities
      contextRef="AsOf2022-12-31_custom_TaxClaimMember"
      decimals="-3"
      unitRef="BRL">1869583000</ifrs-full:EstimatedFinancialEffectOfContingentLiabilities>
    <ifrs-full:EstimatedFinancialEffectOfContingentLiabilities
      contextRef="AsOf2021-12-31_custom_TaxClaimMember"
      decimals="-3"
      unitRef="BRL">1548781000</ifrs-full:EstimatedFinancialEffectOfContingentLiabilities>
    <ifrs-full:EstimatedFinancialEffectOfContingentLiabilities
      contextRef="AsOf2022-12-31_custom_LaborClaimMember"
      decimals="-3"
      unitRef="BRL">1471423000</ifrs-full:EstimatedFinancialEffectOfContingentLiabilities>
    <ifrs-full:EstimatedFinancialEffectOfContingentLiabilities
      contextRef="AsOf2021-12-31_custom_LaborClaimMember"
      decimals="-3"
      unitRef="BRL">1095841000</ifrs-full:EstimatedFinancialEffectOfContingentLiabilities>
    <ifrs-full:EstimatedFinancialEffectOfContingentLiabilities
      contextRef="AsOf2022-12-31_custom_EnvironmentalClaimMember"
      decimals="-3"
      unitRef="BRL">3302843000</ifrs-full:EstimatedFinancialEffectOfContingentLiabilities>
    <ifrs-full:EstimatedFinancialEffectOfContingentLiabilities
      contextRef="AsOf2021-12-31_custom_EnvironmentalClaimMember"
      decimals="-3"
      unitRef="BRL">3201716000</ifrs-full:EstimatedFinancialEffectOfContingentLiabilities>
    <ifrs-full:EstimatedFinancialEffectOfContingentLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">9138469000</ifrs-full:EstimatedFinancialEffectOfContingentLiabilities>
    <ifrs-full:EstimatedFinancialEffectOfContingentLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">8394883000</ifrs-full:EstimatedFinancialEffectOfContingentLiabilities>
    <sbs:TaxDeficiencyNoticeRelatedToSewageServices
      contextRef="From2022-01-012022-12-31_custom_TaxClaimMember"
      decimals="-3"
      unitRef="BRL">957199000</sbs:TaxDeficiencyNoticeRelatedToSewageServices>
    <sbs:TaxDeficiencyNoticeRelatedToSewageServices
      contextRef="From2021-01-012021-12-31_custom_TaxClaimMember"
      decimals="-3"
      unitRef="BRL">857688000</sbs:TaxDeficiencyNoticeRelatedToSewageServices>
    <sbs:IndemnitiesReceivable
      contextRef="AsOf2022-12-31_custom_OtherConcessionRelatedLegalProceedingsMember"
      decimals="-3"
      unitRef="BRL">27539000</sbs:IndemnitiesReceivable>
    <sbs:IndemnitiesReceivable
      contextRef="AsOf2021-12-31_custom_OtherConcessionRelatedLegalProceedingsMember"
      decimals="-3"
      unitRef="BRL">27539000</sbs:IndemnitiesReceivable>
    <sbs:ExecutedCourtAgreements
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">308134000</sbs:ExecutedCourtAgreements>
    <sbs:PerformanceOfWorks
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">302873000</sbs:PerformanceOfWorks>
    <sbs:EnvironmentalCompensations
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">5261000</sbs:EnvironmentalCompensations>
    <sbs:GuaranteeInsuranceForEscrowDepositRenewed contextRef="AsOf2021-05-25" decimals="-6" unitRef="BRL">600000000</sbs:GuaranteeInsuranceForEscrowDepositRenewed>
    <sbs:GuaranteeInsuranceForEscrowDepositRenewed contextRef="AsOf2022-12-31" decimals="0" unitRef="BRL">432200000</sbs:GuaranteeInsuranceForEscrowDepositRenewed>
    <ifrs-full:DisclosureOfEmployeeBenefitsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80C_eifrs-full--DisclosureOfEmployeeBenefitsExplanatory_zxAz5O1n8L74" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;21&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_82E_ziCs7aaXgyBi"&gt;Labor and social obligations&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_880_ecustom--ScheduleOfEmployeesBenefits_pn3n3_zgaGQhG3i7l7" style="font: 10pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Labor and social obligations (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;&lt;span id="xdx_8B4_zRuJoUftYnG3" style="display: none"&gt;Schedule of employees benefits&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20220101__20221231_zW5tiHxX1kpb" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_496_20210101__20211231_zJZcTcpgPg" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--SalariesAndPayrollCharges_pn3n3_maTzckv_zaqqXuxgFGd7" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify; padding-left: 3.5pt"&gt;Salaries and payroll charges&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;70,089&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;58,591&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--ProvisionForVacation_pn3n3_maTzckv_z9EEbh0O1Mr3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Provision for vacation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;254,469&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;226,127&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--HealthcarePlanI_pn3n3_maTzckv_z78ZwhiHdoad" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Healthcare plan (i)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;70,136&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;45,915&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--ProvisionForProfitSharingIi_pn3n3_maTzckv_zBNYzQxuPkDa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Provision for profit sharing (ii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;96,227&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;88,376&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--ConsentDecreeTac_pn3n3_maTzckv_zAMOOeQZmAlj" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Consent Decree (TAC)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,114&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,723&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--KnowledgeRetentionProgramPrc_pn3n3_maTzckv_z1ihajF99Gtj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Knowledge Retention Program (PRC)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;1,469&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;1,884&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--Total_iT_pn3n3_mtTzckv_zcrd5Syvo2z4" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;498,504&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;426,616&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(i)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Health
plan &#x2013; Medical Assistance&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Benefits granted are paid after the event, free of choice,
and are sponsored by the contributions SABESP and the employees. In 2022, the Company contributed &lt;span id="xdx_90D_ecustom--AverageGrossPayroll_pid_dp_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--HealthPlanMedicalAssistanceMember_zbADlyNpJnnl" title="Average gross payroll"&gt;8.8&lt;/span&gt;%, on average, of gross payroll,
totaling R$&#160;&lt;span id="xdx_90D_eifrs-full--WagesAndSalaries_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--HealthPlanMedicalAssistanceMember_pn3n3" title="Wages and salaries"&gt;272,460&lt;/span&gt; (&lt;span id="xdx_905_ecustom--AverageGrossPayroll_pid_dp_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--HealthPlanMedicalAssistanceMember_zjuKfvnObHNl" title="Average gross payroll"&gt;8.50&lt;/span&gt;% in 2021, totaling R$&#160;&lt;span id="xdx_90B_eifrs-full--WagesAndSalaries_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--HealthPlanMedicalAssistanceMember_pn3n3" title="Wages and salaries"&gt;232,850&lt;/span&gt;).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(ii) Profit sharing &lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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 the subsequent year.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfEmployeeBenefitsExplanatory>
    <sbs:ScheduleOfEmployeesBenefits contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_880_ecustom--ScheduleOfEmployeesBenefits_pn3n3_zgaGQhG3i7l7" style="font: 10pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Labor and social obligations (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;&lt;span id="xdx_8B4_zRuJoUftYnG3" style="display: none"&gt;Schedule of employees benefits&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20220101__20221231_zW5tiHxX1kpb" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_496_20210101__20211231_zJZcTcpgPg" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: justify"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--SalariesAndPayrollCharges_pn3n3_maTzckv_zaqqXuxgFGd7" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: justify; padding-left: 3.5pt"&gt;Salaries and payroll charges&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;70,089&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 12%; text-align: right"&gt;58,591&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--ProvisionForVacation_pn3n3_maTzckv_z9EEbh0O1Mr3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Provision for vacation&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;254,469&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;226,127&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_ecustom--HealthcarePlanI_pn3n3_maTzckv_z78ZwhiHdoad" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Healthcare plan (i)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;70,136&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;45,915&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_ecustom--ProvisionForProfitSharingIi_pn3n3_maTzckv_zBNYzQxuPkDa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Provision for profit sharing (ii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;96,227&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;88,376&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--ConsentDecreeTac_pn3n3_maTzckv_zAMOOeQZmAlj" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 3.5pt"&gt;Consent Decree (TAC)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;6,114&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;5,723&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--KnowledgeRetentionProgramPrc_pn3n3_maTzckv_z1ihajF99Gtj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Knowledge Retention Program (PRC)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;1,469&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;1,884&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--Total_iT_pn3n3_mtTzckv_zcrd5Syvo2z4" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;498,504&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;426,616&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</sbs:ScheduleOfEmployeesBenefits>
    <sbs:SalariesAndPayrollCharges
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">70089000</sbs:SalariesAndPayrollCharges>
    <sbs:SalariesAndPayrollCharges
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">58591000</sbs:SalariesAndPayrollCharges>
    <sbs:ProvisionForVacation
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">254469000</sbs:ProvisionForVacation>
    <sbs:ProvisionForVacation
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">226127000</sbs:ProvisionForVacation>
    <sbs:HealthcarePlanI
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">70136000</sbs:HealthcarePlanI>
    <sbs:HealthcarePlanI
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">45915000</sbs:HealthcarePlanI>
    <sbs:ProvisionForProfitSharingIi
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">96227000</sbs:ProvisionForProfitSharingIi>
    <sbs:ProvisionForProfitSharingIi
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">88376000</sbs:ProvisionForProfitSharingIi>
    <sbs:ConsentDecreeTac
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">6114000</sbs:ConsentDecreeTac>
    <sbs:ConsentDecreeTac
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">5723000</sbs:ConsentDecreeTac>
    <sbs:KnowledgeRetentionProgramPrc
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1469000</sbs:KnowledgeRetentionProgramPrc>
    <sbs:KnowledgeRetentionProgramPrc
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1884000</sbs:KnowledgeRetentionProgramPrc>
    <sbs:Total
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">498504000</sbs:Total>
    <sbs:Total
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">426616000</sbs:Total>
    <sbs:AverageGrossPayroll
      contextRef="From2022-01-012022-12-31_custom_HealthPlanMedicalAssistanceMember"
      decimals="INF"
      unitRef="Pure">0.088</sbs:AverageGrossPayroll>
    <ifrs-full:WagesAndSalaries
      contextRef="From2022-01-012022-12-31_custom_HealthPlanMedicalAssistanceMember"
      decimals="-3"
      unitRef="BRL">272460000</ifrs-full:WagesAndSalaries>
    <sbs:AverageGrossPayroll
      contextRef="From2021-01-012021-12-31_custom_HealthPlanMedicalAssistanceMember"
      decimals="INF"
      unitRef="Pure">0.0850</sbs:AverageGrossPayroll>
    <ifrs-full:WagesAndSalaries
      contextRef="From2021-01-012021-12-31_custom_HealthPlanMedicalAssistanceMember"
      decimals="-3"
      unitRef="BRL">232850000</ifrs-full:WagesAndSalaries>
    <sbs:DisclosureOfPensionPlanLiabilitiesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_800_ecustom--DisclosureOfPensionPlanLiabilitiesExplanatory_zlvlPLIQmLU6" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;22&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_822_zgBgOBdd4lG7"&gt;Pension plan obligations&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company has Post-Employment Benefit Plans in the
following modalities: Defined Benefit (BD) &#x2013; G1 (i) and G0 (ii); Defined Contribution (CD) &#x2013; Sabesprev Mais (iii) and VIVEST
(iv), whereby only the latter is open for new adhesions. See the reconciliation expenses with such plans in item (v).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&lt;span style="text-decoration: underline"&gt;Statements of defined benefit plans&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Summary of pension obligations &#x2013; Liabilities&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfPensionPlanBenefitsTableTextBlock_pn3n3_zeFcoVxEqQEa" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8BE_z3azSWsqsRdi" style="display: none"&gt;Schedule of pension plan benefits&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G1 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G0 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G1 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G0 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: left; padding-left: 3.5pt"&gt;Present value of the defined benefit obligations&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DefinedBenefitObligationAtPresentValue_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 6%; text-align: right" title="Present value of defined benefit obligations"&gt;(2,715,388&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--DefinedBenefitObligationAtPresentValue_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="width: 6%; text-align: right" title="Present value of defined benefit obligations"&gt;(2,002,075&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DefinedBenefitObligationAtPresentValue_c20221231_pn3n3" style="width: 6%; text-align: right" title="Present value of defined benefit obligations"&gt;(4,717,463&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--DefinedBenefitObligationAtPresentValue_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 6%; text-align: right" title="Present value of defined benefit obligations"&gt;(2,764,027&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DefinedBenefitObligationAtPresentValue_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="width: 6%; text-align: right" title="Present value of defined benefit obligations"&gt;(2,192,062&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--DefinedBenefitObligationAtPresentValue_c20211231_pn3n3" style="width: 6%; text-align: right" title="Present value of defined benefit obligations"&gt;(4,956,089&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Fair value of the plan&#x2019;s assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z1pRVzp1OMl7" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets"&gt;2,567,272&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--PlanAssetsAtFairValue_iI_pdn3_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zt78NZrCF3h3" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6671"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20221231_zPbmVjFubWn2" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets"&gt;2,567,272&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zeAY4RFHErPi" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets"&gt;2,634,427&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--PlanAssetsAtFairValue_iI_pdn3_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zQbLeEaRSipj" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6677"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20211231_z5fuewHODsuf" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets"&gt;2,634,427&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;Total pension plan obligations (deficit)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--LiabilityAsPerStatementOfFinancialPositionPensionObligations_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Liability as per statement of financial position - pension obligations"&gt;(148,116&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--LiabilityAsPerStatementOfFinancialPositionPensionObligations_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Liability as per statement of financial position - pension obligations"&gt;(2,002,075&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--LiabilityAsPerStatementOfFinancialPositionPensionObligations_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Liability as per statement of financial position - pension obligations"&gt;(2,150,191&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--LiabilityAsPerStatementOfFinancialPositionPensionObligations_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Liability as per statement of financial position - pension obligations"&gt;(129,600&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--LiabilityAsPerStatementOfFinancialPositionPensionObligations_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Liability as per statement of financial position - pension obligations"&gt;(2,192,062&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--LiabilityAsPerStatementOfFinancialPositionPensionObligations_c20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Liability as per statement of financial position - pension obligations"&gt;(2,321,662&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A3_z2IBCNBeQ5ok" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Changes in Liabilities&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock_pn3n3_zRSOSLgywAK2" style="font: 7.5pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BA_zb0rPngnqzDl" style="display: none"&gt;Schedule of reconciliation of defined benefit obligations&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G1 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G0 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G1 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G0 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Plan&#x2019;s liabilities&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Defined benefit obligation, beginning of the year&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zZRxn5GsrxRl" style="width: 6%; text-align: right" title="Defined benefit obligation, beginning"&gt;(2,764,027&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zpeWOGFONEf9" style="width: 6%; text-align: right" title="Defined benefit obligation, beginning"&gt;(2,192,062&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20220101__20221231_zfxXH6GRk3L7" style="width: 6%; text-align: right" title="Defined benefit obligation, beginning"&gt;(4,956,089&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zR4wpkssk7Ee" style="width: 6%; text-align: right" title="Defined benefit obligation, beginning"&gt;(3,112,980&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zzTk7p0rkEHe" style="width: 6%; text-align: right" title="Defined benefit obligation, beginning"&gt;(2,549,541&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20210101__20211231_zMGP1jl184Pb" style="width: 6%; text-align: right" title="Defined benefit obligation, beginning"&gt;(5,662,521&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Current service cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Current service cost"&gt;(35,020&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z4RDygL039P2" style="text-align: right" title="Current service cost"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6709"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="text-align: right" title="Current service cost"&gt;(35,020&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Current service cost"&gt;(32,777&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zNhgPPQrDB1d" style="text-align: right" title="Current service cost"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6715"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="text-align: right" title="Current service cost"&gt;(32,777&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;Interest costs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Interest cost"&gt;(231,745&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Interest cost"&gt;(176,953&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="text-align: right" title="Interest cost"&gt;(408,698&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Interest cost"&gt;(205,707&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Interest cost"&gt;(158,244&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="text-align: right" title="Interest cost"&gt;(363,951&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Actuarial (gains)/losses recorded as other comprehensive income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income"&gt;126,626&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income"&gt;161,766&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20220101__20221231_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income"&gt;288,392&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income"&gt;414,823&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income"&gt;330,337&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20210101__20211231_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income"&gt;745,160&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Benefits paid&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Benefits paid"&gt;188,778&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Benefits paid"&gt;205,174&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Benefits paid"&gt;393,952&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Benefits paid"&gt;172,614&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Benefits paid"&gt;185,386&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Benefits paid"&gt;358,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Defined benefit obligation, end of the year&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zyU8NlXy5tPl" style="text-align: right" title="Defined benefit obligation, ending"&gt;(2,715,388&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zbueJcBKCrKi" style="text-align: right" title="Defined benefit obligation, ending"&gt;(2,002,075&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20220101__20221231_zLGpxTCuMkic" style="text-align: right" title="Defined benefit obligation, ending"&gt;(4,717,463&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zMyaqcuq9K37" style="text-align: right" title="Defined benefit obligation, ending"&gt;(2,764,027&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z253Oc0UjdE2" style="text-align: right" title="Defined benefit obligation, ending"&gt;(2,192,062&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20210101__20211231_zdTWMUckF2ri" style="text-align: right" title="Defined benefit obligation, ending"&gt;(4,956,089&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Plan&#x2019;s assets&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;Fair value of the plan&#x2019;s assets, beginning of the year&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zdY9Dy6NqJci" style="text-align: right" title="Fair value of the plan's assets, beginning"&gt;2,634,427&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zKpCjg4TVGxa" style="text-align: right" title="Fair value of the plan's assets, beginning"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6769"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20220101__20221231_zy6iSimuEx94" style="text-align: right" title="Fair value of the plan's assets, beginning"&gt;2,634,427&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_za5TgtP2LiHg" style="text-align: right" title="Fair value of the plan's assets, beginning"&gt;2,793,927&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zi6pxaOScErf" style="text-align: right" title="Fair value of the plan's assets, beginning"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6775"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20210101__20211231_zwQENLzRuIo9" style="text-align: right" title="Fair value of the plan's assets, beginning"&gt;2,793,927&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Expected return of the plan&#x2019;s assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z72tv02dGvJc" style="text-align: right" title="Expected return on the plan assets"&gt;221,079&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zYQXX1HXqC6d" style="text-align: right" title="Expected return on the plan assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6781"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20220101__20221231_zVZntYwuioG3" style="text-align: right" title="Expected return on the plan assets"&gt;221,079&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zbCV3UwXy91j" style="text-align: right" title="Expected return on the plan assets"&gt;184,687&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zqNuwuLtXuVg" style="text-align: right" title="Expected return on the plan assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6787"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20210101__20211231_zmMHs4rWhScj" style="text-align: right" title="Expected return on the plan assets"&gt;184,687&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;Company&#x2019;s contributions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Expected Company's contributions"&gt;39,377&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_znlz7VPNLD1" style="text-align: right" title="Expected Company's contributions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6793"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_c20220101__20221231_pn3n3" style="text-align: right" title="Expected Company's contributions"&gt;39,377&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Expected Company's contributions"&gt;35,368&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z4uXmABP6Pg3" style="text-align: right" title="Expected Company's contributions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6799"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_c20210101__20211231_pn3n3" style="text-align: right" title="Expected Company's contributions"&gt;35,368&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Participant&#x2019;s contributions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Expected participants' contributions"&gt;34,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zcoo1v8dxbRb" style="text-align: right" title="Expected participants' contributions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6805"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="text-align: right" title="Expected participants' contributions"&gt;34,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Expected participants' contributions"&gt;30,551&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zGmXK3GfRvJl" style="text-align: right" title="Expected participants' contributions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6811"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="text-align: right" title="Expected participants' contributions"&gt;30,551&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;Benefits paid&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Benefits paid"&gt;(188,778&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zNgEeCeQLoX" style="text-align: right" title="Benefits paid"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6817"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="text-align: right" title="Benefits paid"&gt;(188,778&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Benefits paid"&gt;(172,614&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z9BOejnx4xue" style="text-align: right" title="Benefits paid"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6823"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="text-align: right" title="Benefits paid"&gt;(172,614&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Actuarial gains/(losses) recorded as other comprehensive income&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)"&gt;(172,833&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zK3R3M3nQaoh" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6829"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)"&gt;(172,833&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)"&gt;(237,492&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zAB9CHMm6Ox2" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6835"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)"&gt;(237,492&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Fair value of the plan&#x2019;s assets, end of the year&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zq8Wlw4ABEL1" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending"&gt;2,567,272&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zWBci0kpn1N" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6841"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20220101__20221231_zZvuIfn8EMb7" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending"&gt;2,567,272&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zGJF0q4oXp75" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending"&gt;2,634,427&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zgBjO9qE31Gb" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6847"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20210101__20211231_z2TRE4IQ3Hm7" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending"&gt;2,634,427&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total pension plan obligations (deficit)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--SurplusDeficitInPlan_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="(Deficit)/Surplus"&gt;(148,116&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--SurplusDeficitInPlan_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="(Deficit)/Surplus"&gt;(2,002,075&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--SurplusDeficitInPlan_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="(Deficit)/Surplus"&gt;(2,150,191&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--SurplusDeficitInPlan_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="(Deficit)/Surplus"&gt;(129,600&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--SurplusDeficitInPlan_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="(Deficit)/Surplus"&gt;(2,192,062&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--SurplusDeficitInPlan_c20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="(Deficit)/Surplus"&gt;(2,321,662&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zpTuQVNwrXL1" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;






&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Changes in equity - Other comprehensive income&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Pursuant to IAS 19, the Company recognized gains/(losses),
from changes in actuarial assumptions under equity, such as equity valuation adjustments, as shown below:&lt;/p&gt;

&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock_pn3n3_zFAjAEuuDhF6" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8B1_z5wi1jEDy2E" style="display: none"&gt;Schedule of (gains)/losses, due to changes in assumptions&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G1 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G0 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G1 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G0 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G1 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G0 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 28%; text-align: left; padding-left: 3.5pt"&gt;Actuarial gains/(losses) on obligations&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations"&gt;126,626&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations"&gt;161,766&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations"&gt;288,392&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations"&gt;414,823&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations"&gt;330,337&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations"&gt;745,160&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations"&gt;64,637&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations"&gt;521,331&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20200101__20201231_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations"&gt;585,968&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Actuarial gains/(losses) recorded as other comprehensive income&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z5zAEoqsdpU3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"&gt;(172,833&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zRCXtvoILlqi" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6886"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20220101__20221231_zwSaffoiQFMh" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"&gt;(172,833&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zl89QOx8tnah" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"&gt;(237,492&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zxV3uaOEJg9d" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6892"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20210101__20211231_z97OHUMkN5x3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"&gt;(237,492&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"&gt;(80,059&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6898"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"&gt;(80,059&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Total gains/(losses)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)"&gt;(46,207&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)"&gt;161,766&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="text-align: right" title="Total gains/(losses)"&gt;115,559&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)"&gt;177,331&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)"&gt;330,337&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="text-align: right" title="Total gains/(losses)"&gt;507,668&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)"&gt;(15,422&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)"&gt;521,331&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20200101__20201231_pn3n3" style="text-align: right" title="Total gains/(losses)"&gt;505,909&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Deferred income tax and social contribution&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"&gt;15,710&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pdn3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6922"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"&gt;15,710&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"&gt;(60,292&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6928"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"&gt;(60,292&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"&gt;5,243&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6934"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"&gt;5,243&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;Equity valuation adjustments&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity"&gt;(30,497&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity"&gt;161,766&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity"&gt;131,269&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity"&gt;117,039&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity"&gt;330,337&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity"&gt;447,376&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity"&gt;(10,179&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity"&gt;521,331&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity"&gt;511,152&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_8AE_zVzE6cgU4Tl7" style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;The amounts recognized in the year are as follows:&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock_pn3n3_zX0vlNx8l7ai" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B5_zyS1AxxNNuNd" style="display: none"&gt;Schedule of amounts recognized in income statement&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G1 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G0 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G1 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G0 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G1 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G0 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 28%; text-align: left"&gt;Cost of service, net&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--CurrentServiceCostEmployeeBenefits_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 4%; text-align: right" title="Cost of service, net"&gt;1,020&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--CurrentServiceCostEmployeeBenefits_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zFG9Cwqbpe6b" style="width: 4%; text-align: right" title="Cost of service, net"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6960"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--CurrentServiceCostEmployeeBenefits_c20220101__20221231_pn3n3" style="width: 4%; text-align: right" title="Cost of service, net"&gt;1,020&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--CurrentServiceCostEmployeeBenefits_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 4%; text-align: right" title="Cost of service, net"&gt;2,227&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--CurrentServiceCostEmployeeBenefits_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="width: 4%; text-align: right" title="Cost of service, net"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6966"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--CurrentServiceCostEmployeeBenefits_c20210101__20211231_pn3n3" style="width: 4%; text-align: right" title="Cost of service, net"&gt;2,227&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--CurrentServiceCostEmployeeBenefits_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 4%; text-align: right" title="Cost of service, net"&gt;4,608&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--CurrentServiceCostEmployeeBenefits_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="width: 4%; text-align: right" title="Cost of service, net"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6972"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--CurrentServiceCostEmployeeBenefits_c20200101__20201231_pn3n3" style="width: 4%; text-align: right" title="Cost of service, net"&gt;4,608&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Interest cost rates&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--InterestCostRateEmployeeBenefits_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Interest cost rates"&gt;231,745&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--InterestCostRateEmployeeBenefits_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Interest cost rates"&gt;176,953&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--InterestCostRateEmployeeBenefits_c20220101__20221231_pn3n3" style="text-align: right" title="Interest cost rates"&gt;408,698&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--InterestCostRateEmployeeBenefits_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Interest cost rates"&gt;205,707&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--InterestCostRateEmployeeBenefits_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Interest cost rates"&gt;158,244&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--InterestCostRateEmployeeBenefits_c20210101__20211231_pn3n3" style="text-align: right" title="Interest cost rates"&gt;363,951&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--InterestCostRateEmployeeBenefits_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Interest cost rates"&gt;208,485&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--InterestCostRateEmployeeBenefits_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Interest cost rates"&gt;206,262&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--InterestCostRateEmployeeBenefits_c20200101__20201231_pn3n3" style="text-align: right" title="Interest cost rates"&gt;414,747&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;Expected return on the plan&#x2019;s assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Expected return on the plan's assets"&gt;(221,079&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zVLdKFkxFXa9" style="text-align: right" title="Expected return on the plan's assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6996"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="text-align: right" title="Expected return on the plan's assets"&gt;(221,079&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Expected return on the plan's assets"&gt;(184,687&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zh34TtaghrLa" style="text-align: right" title="Expected return on the plan's assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7002"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="text-align: right" title="Expected return on the plan's assets"&gt;(184,687&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Expected return on the plan's assets"&gt;(187,317&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Expected return on the plan's assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7008"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20200101__20201231_pn3n3" style="text-align: right" title="Expected return on the plan's assets"&gt;(187,317&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Amount received from State of S&#xe3;o Paulo (undisputed)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--AmountReceivedFromGESP_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z6K7l9fTLUJg" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7012"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--AmountReceivedFromGESP_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"&gt;(98,174&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--AmountReceivedFromGESP_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"&gt;(98,174&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--AmountReceivedFromGESP_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7018"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--AmountReceivedFromGESP_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"&gt;(91,657&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AmountReceivedFromGESP_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"&gt;(91,657&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AmountReceivedFromGESP_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7024"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--AmountReceivedFromGESP_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"&gt;(95,452&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AmountReceivedFromGESP_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"&gt;(95,452&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total expenses&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses"&gt;11,686&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses"&gt;78,779&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses"&gt;90,465&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses"&gt;23,247&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses"&gt;66,587&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses"&gt;89,834&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses"&gt;25,776&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses"&gt;110,810&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses"&gt;136,586&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AC_zZgzDyMnTZVg" style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Obligations&#x2019; maturity:&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;
&lt;table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ObligationsMaturityTableTextBlock_pn3n3_zSo0lpYqICk2" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8B3_zRMZLfrC7fCb" style="display: none"&gt;Obligations&#x2019; maturity&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G1 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G0 Plan&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: left; padding-left: 3.5pt"&gt;Payment of benefits expected in 2023&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--OtherShorttermEmployeeBenefitsOneYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z760zgRQheZe" style="width: 12%; text-align: right" title="Payment of benefits expected in 2023"&gt;213,318&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--OtherShorttermEmployeeBenefitsOneYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zcrRqOk0kt8d" style="width: 12%; text-align: right" title="Payment of benefits expected in 2023"&gt;190,425&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Payment of benefits expected in 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--OtherShorttermEmployeeBenefitsTwoYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zJTjUTGllGZi" style="text-align: right" title="Payment of benefits expected in 2024"&gt;200,740&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--OtherShorttermEmployeeBenefitsTwoYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z6RTkPTRrs3h" style="text-align: right" title="Payment of benefits expected in 2024"&gt;177,004&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Payment of benefits expected in 2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--OtherShorttermEmployeeBenefitsThreeYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zSkaarM7iWl2" style="text-align: right" title="Payment of benefits expected in 2025"&gt;192,045&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--OtherShorttermEmployeeBenefitsThreeYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zxczkcrCu3j7" style="text-align: right" title="Payment of benefits expected in 2025"&gt;167,075&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Payment of benefits expected in 2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--OtherShorttermEmployeeBenefitsFourYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zLCCJ4WFelGj" style="text-align: right" title="Payment of benefits expected in 2026"&gt;182,039&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--OtherShorttermEmployeeBenefitsFourYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z9o29GyHOrAb" style="text-align: right" title="Payment of benefits expected in 2026"&gt;156,583&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Payment of benefits expected in 2027 or after&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--OtherShorttermEmployeeBenefitsFiveYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z3Sh0RhWs8td" style="border-bottom: Black 1pt solid; text-align: right" title="Payment of benefits expected in 2027 or after"&gt;1,927,246&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--OtherShorttermEmployeeBenefitsFiveYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zSrKiBCFL9Xc" style="border-bottom: Black 1pt solid; text-align: right" title="Payment of benefits expected in 2027 or after"&gt;1,310,988&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--OtherShorttermEmployeeBenefits_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zoCa9dppWcSl" style="border-bottom: Black 2.5pt double; text-align: right" title="Payment of benefits expected"&gt;2,715,388&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--OtherShorttermEmployeeBenefits_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Payment of benefits expected"&gt;2,002,075&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;Duration&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90A_ecustom--DurationPaymentOfBenefitExpense_dtY_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zw0tHiWwr1wg" title="Duration"&gt;12.69&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90B_ecustom--DurationPaymentOfBenefitExpense_dtY_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zyE0BscTPfub" title="Duration"&gt;10.40&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AC_z9NE9ELe9bqk" style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Actuarial assumptions:&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_891_ecustom--SummaryOfActuarialAssumptionsTableTextBlock_pn3n3_zDBmamiPvgO7" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 5)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8BB_zGB2KtKuoeG3" style="display: none"&gt;Actuarial assumptions&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-bottom: 1pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;December 31, 2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;December 31, 2021&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;December 31, 2020&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-bottom: 1pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;G1 Plan&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;G0 Plan&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;G1 Plan&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;G0 Plan&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;G1 Plan&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;G0 Plan&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 13%; text-align: left; padding-left: 3.5pt"&gt;Discount rate &#x2013; actual rate (NTN-B)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90C_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zE5oVTmKqTOa" title="Discount rate - actual rate (NTN-B)"&gt;6.19&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90B_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zc23QNJlhvY2" title="Discount rate - actual rate (NTN-B)"&gt;6.15&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90F_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zKkVmWyoBWac" title="Discount rate - actual rate (NTN-B)"&gt;5.53&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_905_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zhqxREf4BE49" title="Discount rate - actual rate (NTN-B)"&gt;5.26&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_904_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_c20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zONbI496Q6zc" title="Discount rate - actual rate (NTN-B)"&gt;3.44&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_904_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_c20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zIzWf06X8f43" title="Discount rate - actual rate (NTN-B)"&gt;3.07&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Inflation rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_905_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zm0Mgg6Jbt22" title="Inflation rate"&gt;5.31&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_903_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zE8HLyuNOaF9" title="Inflation rate"&gt;5.31&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_902_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zcJGYJClCzcl" title="Inflation rate"&gt;3.00&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_902_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z36xKD1g9tAe" title="Inflation rate"&gt;3.00&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_902_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zTXSaLJownR7" title="Inflation rate"&gt;3.25&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_901_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zCutvgDNVAZj" title="Inflation rate"&gt;3.25&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Nominal rate of salary growth&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90A_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zjoXn8MU4WOi" title="Nominal rate of salary growth"&gt;7.42&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_907_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z4woxKorPsai" title="Nominal rate of salary growth"&gt;7.42&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90E_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z2PObdD0Nd18" title="Nominal rate of salary growth"&gt;5.06&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_908_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zqa59VHHeIvc" title="Nominal rate of salary growth"&gt;5.06&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90D_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zbgWbXSKY6Kg" title="Nominal rate of salary growth"&gt;5.32&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90B_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zzJe6H89HL17" title="Nominal rate of salary growth"&gt;5.32&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Mortality table&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_909_ecustom--ActuarialAssumptionOfMortalityRates2_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Mortality table"&gt;AT-2000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_908_ecustom--ActuarialAssumptionOfMortalityRates2_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Mortality table"&gt;AT-2000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90F_ecustom--ActuarialAssumptionOfMortalityRates2_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Mortality table"&gt;AT-2000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90E_ecustom--ActuarialAssumptionOfMortalityRates2_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Mortality table"&gt;AT-2000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90D_ecustom--ActuarialAssumptionOfMortalityRates2_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Mortality table"&gt;AT-2000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90C_ecustom--ActuarialAssumptionOfMortalityRates2_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Mortality table"&gt;AT-2000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A2_zPBUrFs94RR3" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Sensitivity analysis&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Sensitivity analysis of the defined benefit pension plan
as of December 31, 2022 regarding the changes in the main assumptions are:&lt;/p&gt;

&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock_pn3n3_zcwPR8QOhVw7" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Pension plan obligations (Details 6)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;span id="xdx_8B7_zyyJld63WwLd" style="display: none"&gt;Sensitivity analysis of the defined benefit pension plan assumptions&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;Impact on the
    present value of the defined benefit obligations&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 15%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;Assumption&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 16%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;Change in the
    assumption&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 33%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;G1&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 36%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;G0&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td rowspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;Discount rate&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;Increase of 1.0%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90C_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Decrease of R$&#160;215,825&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90D_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Decrease of R$&#160;159,129&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;Decrease of 1.0%&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;span id="xdx_901_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Increase of R$&#160;234,447&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;span id="xdx_900_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Increase of R$&#160;172,859&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td rowspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;Life expectation&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;Increase of 1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90E_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Increase of R$&#160;59,778&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90D_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Increase of R$&#160;83,050&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;Decrease of 1 year&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;span id="xdx_901_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Decrease of R$&#160;58,505&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;span id="xdx_90E_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Decrease of R$&#160;79,449&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td rowspan="2" style="width: 15%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;Wage growth rate&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 16%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;Increase of 1.0%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 33%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_903_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--WageIncreaseRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Increase of R$&#160;38,898&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 36%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_904_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--WageIncreaseRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Increase of R$&#160;894&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;Decrease of 1.0%&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;span id="xdx_90F_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--WageIncreaseRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Decrease of R$&#160;40,755&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;span id="xdx_90C_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--WageIncreaseRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Decrease of R$&#160;937&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8A8_z8uHKKVMlayc" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0"/&gt;&lt;td style="width: 21.3pt"&gt;&lt;b&gt;(i)&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;G1 Plan&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Managed by Sabesprev, this defined benefit
plan (&#x201c;G1 Plan&#x201d;), receives similar contributions established in a plan of subsidy of actuarial study of Sabesprev, as follows:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 3pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 17.85pt"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_ecustom--DescriptionOfDefinedBenefitPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Description of defined benefit plan"&gt;0.99% of the portion of the salary of
participation up to 20 salaries; and&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 3pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 17.85pt"/&gt;&lt;td style="width: 17.85pt"&gt;&lt;span style="font-family: Symbol; font-size: 10pt"&gt;&#xb7;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_900_ecustom--DescriptionOfDefinedBenefitPlan1_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zWOcUQOGZvb8" title="Description of defined benefit plan1"&gt;8.39% of the surplus, if any, of the
portion of the salary of participation over 20 salaries.&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The active participants as of December 31,
2022 totaled &lt;span id="xdx_909_eifrs-full--NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits_uNumber_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zmqV4bmJdRDa" title="Number of participants of retirement benefit plan receiving benefits"&gt;2,843&lt;/span&gt; (&lt;span id="xdx_902_eifrs-full--NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits_uNumber_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_znvcpmi5vjw9" title="Number of participants of retirement benefit plan receiving benefits"&gt;2,930&lt;/span&gt; as of December 31, 2021), while inactive participants were &lt;span id="xdx_904_ecustom--NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits_uNumber_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z6LfCLGKr7Lg" title="Number of participants of retirement benefit plan not receiving benefits"&gt;8,089&lt;/span&gt; (&lt;span id="xdx_90B_ecustom--NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits_uNumber_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zmZmdXw6Q5j9" title="Number of participants of retirement benefit plan not receiving benefits"&gt;8,109&lt;/span&gt; as of December 31, 2021).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The contributions of the Company and participants
of the G1 Plan in 2022 were R$&#160;&lt;span id="xdx_901_eifrs-full--ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zhioNNhZ3K8j" title="Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer"&gt;39,377&lt;/span&gt; (R$&#160;&lt;span id="xdx_90A_eifrs-full--ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Decrease (increase) in net defined benefit liability (asset) resulting from resulting from contributions to plan by employer"&gt;35,368&lt;/span&gt; in 2021) and R$&#160;&lt;span id="xdx_900_ecustom--ContributionParticipants_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Contribution participants"&gt;34,000&lt;/span&gt; (R$&#160;&lt;span id="xdx_906_ecustom--ContributionParticipants_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Contribution participants"&gt;30,551&lt;/span&gt; in 2021), respectively. Of this
amount, the Company and the participants made payments referring to the actuarial deficit in the amounts of R$&#160;&lt;span id="xdx_90B_ecustom--ActuarialDeficit_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Actuarial deficit"&gt;31,556&lt;/span&gt; and R$&#160;&lt;span id="xdx_90B_ecustom--ActuarialDeficit_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Actuarial deficit"&gt;26,168&lt;/span&gt;,
respectively, in 2021 (R$&#160;&lt;span id="xdx_902_ecustom--ActuarialDeficitParticipants_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Actuarial deficit participants"&gt;28,829&lt;/span&gt; and R$&#160;&lt;span id="xdx_900_ecustom--ActuarialDeficitParticipants_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" title="Actuarial deficit participants"&gt;23,609&lt;/span&gt;, respectively, in 2021).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Estimated expenses for the coming year&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock_pn3n3_z3CCuaKOOvN1" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 7)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 14.2pt"&gt;&lt;span id="xdx_8BE_zldbUwdhpdMe" style="display: none"&gt;Estimated expenses&lt;/span&gt; &lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 70%; text-align: left; padding-left: 14.2pt"&gt;Cost of services, net&lt;/td&gt;&lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--EstimateOfContributionExpectedToBePaidToPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 18%; text-align: right" title="Cost of services, net"&gt;5,997&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 14.2pt"&gt;Regular and extraordinary contributions expected from participants&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--RegularAndExtraordinaryContributionsExpectedFromParticipants_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zCL3tMXY9RB4" style="text-align: right" title="Regular and extraordinary contributions expected from participants"&gt;(36,521&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 14.2pt"&gt;Interest costs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--EstimateOfContributionsExpectedToBePaidToPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Interest costs"&gt;307,777&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 14.2pt"&gt;Net profitability on financial assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--NetProfitabilityOnFinancialAssets_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Net profitability on financial assets"&gt;(294,788&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 14.2pt"&gt;Expenditures to be recognized by the employer&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--ExpensesToBeRecognizedByEmployer_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Expenditures to be recognized by the employer"&gt;(17,535&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A3_zeEmsmbdKuLb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Plan&#x2019;s assets&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The plan&#x2019;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&lt;/p&gt;




&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;and independent financial advisors:&lt;/p&gt;

&lt;p style="font: 12pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfPlanAssetsTableTextBlock_pn3n3_z76410wu968j" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 8)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8BB_zrn86gM5tDGc" style="display: none"&gt;Schedule Of Plans Assets&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;%&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: left; padding-left: 3.5pt"&gt;Total fixed income&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InvestmentFundsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20221231_z9PfuxW8qd9f" style="width: 10%; text-align: right" title="Total fixed income"&gt;1,804,550&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span id="xdx_903_ecustom--PercentageOfTotalFixedIncome_iI_pid_dp_c20221231_zaQqsW1tERng" title="Percentage of total fixed income"&gt;70.3&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--InvestmentFundsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20211231_zvrW0q9BQ4Wb" style="width: 10%; text-align: right" title="Total fixed income"&gt;1,613,153&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span id="xdx_90E_ecustom--PercentageOfTotalFixedIncome_iI_pid_dp_c20211231_z3rgsV2UKoqd" title="Percentage of total fixed income"&gt;61.2&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Total equities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--EquityInstrumentsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20221231_zqg5XnrTIi2f" style="text-align: right" title="Total equities"&gt;136,582&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_ecustom--PercentageOfTotalEquities_iI_pid_dp_c20221231_zB0pRTV0ylxk" title="Percentage of total equities"&gt;5.3&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--EquityInstrumentsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20211231_ztcf2T2GIi58" style="text-align: right" title="Total equities"&gt;261,665&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_905_ecustom--PercentageOfTotalEquities_iI_pid_dp_c20211231_z0AJW3RyxIJk" title="Percentage of total equities"&gt;9.9&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Total structured investments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--StructuredDebtAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20221231_zxGljvIc9qTe" style="text-align: right" title="Total structured investments"&gt;498,825&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_ecustom--PercentageOfTotalStructuredInvestments_iI_pid_dp_c20221231_zmMPxW8uZUI6" title="Percentage of total structured investments"&gt;19.4&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--StructuredDebtAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20211231_zBpl4HYqW3jd" style="text-align: right" title="Total structured investments"&gt;599,970&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_ecustom--PercentageOfTotalStructuredInvestments_iI_pid_dp_c20211231_zchUlfJYYyp8" title="Percentage of total structured investments"&gt;22.8&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 3.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--OtherAssetsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20221231_zlqKIKUPipbb" style="border-bottom: Black 1pt solid; text-align: right" title="Other"&gt;127,315&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_902_ecustom--PercentageOfOther_iI_pid_dp_c20221231_zKIMfmY9keac" title="Percentage of other"&gt;5.0&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--OtherAssetsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20211231_z1rqat6vJbsk" style="border-bottom: Black 1pt solid; text-align: right" title="Other"&gt;159,639&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_904_ecustom--PercentageOfOther_iI_pid_dp_c20211231_zWPkjzvoH0H5" title="Percentage of other"&gt;6.1&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;Fair value of the plan&#x2019;s assets&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--PlanAssetsAtFairValues_iI_pn3n3_c20221231_zFp3dHV5RFmd" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of the plan's assets"&gt;2,567,272&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_90E_ecustom--PercentageOfFairValueOfPlansAssets_iI_pid_dp_c20221231_zWLCX4Sf7Mgi" title="Percentage of fair value of the plan's assets"&gt;100&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--PlanAssetsAtFairValues_iI_pn3n3_c20211231_zwkborFCpQs2" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of the plan's assets"&gt;2,634,427&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_901_ecustom--PercentageOfFairValueOfPlansAssets_iI_pid_dp_c20211231_zDSEfOS1YFDd" title="Percentage of fair value of the plan's assets"&gt;100&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AA_zyAnT88iYp9d" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Restrictions with respect to asset portfolio investments,
in the case of federal government securities:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify"&gt;i) instruments securitized by the National
Treasury will not be permitted;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify"&gt;ii) derivative instruments must be used for
hedge.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify"&gt;Restrictions with respect to asset portfolio
investments, in the case of variable-income securities for internal management, are as follows:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify"&gt;i) day-trade operations will not be permitted;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify"&gt;ii) sale of uncovered share is prohibited;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify"&gt;iii) swap operations without guarantee are
prohibited&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 1pt 0 2.4pt; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, 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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;On December 21, 2022, SABESP and SABESPREV, mutually
agreed to execute an Admission of Debt Instrument, where SABESP recognizes as legitimate, valid, net, certain, and enforceable the debt
related to its share of responsibility in the balancing of the deficit of SABESPREV&#x2019;s Basic Benefits Plan (G1 Plan), collateralizing
the Contract for Revenue Binding and Assignment of Credit Transfer, executed between the parties on February 9, 2023.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(ii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;G0 Plan
&lt;/b&gt;&lt;/p&gt;




&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&#xe3;o
Paulo and makes claims for reimbursements from the State Government, which are recorded in the &#x201c;Accounts receivable from related parties&#x201d;
line, limited to the amounts considered virtually certain that will be reimbursed by the State of S&#xe3;o Paulo.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The number of active participants of Plan - Go as of
December 31, 2022 was &lt;span id="xdx_90C_ecustom--ActiveParticipantsOfPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zFn7KeEJSyv7" title="Active participants of plan"&gt;8&lt;/span&gt; (&lt;span id="xdx_90E_ecustom--ActiveParticipantsOfPlan_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zIArLvN6bxvf" title="Active participants of plan"&gt;8&lt;/span&gt; as of December 31, 2021). The number of beneficiaries, retirees and survivors as of December 31, 2022 was &lt;span id="xdx_90E_ecustom--BeneficiariesRetireesAndSurvivors_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Beneficiaries retirees and survivors"&gt;1,750&lt;/span&gt;
(&lt;span id="xdx_90C_ecustom--BeneficiariesRetireesAndSurvivors_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Beneficiaries retirees and survivors"&gt;1,794&lt;/span&gt; as of December 31, 2020).&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Estimated expenses for 2023&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfExpenseRelatedToDefinedBenefitPlanUnfundedTableTextBlock_pn3n3_z7L9319idDi8" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 9)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&lt;span id="xdx_8B7_zeCJfmwoICSi" style="display: none"&gt;&#160;Estimated expenses for 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2023&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 70%; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Interest cost rate&lt;/td&gt;&lt;td style="width: 10%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--EstimateOfContributionsExpectedToBePaidToPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; width: 18%; text-align: right" title="Interest cost rates"&gt;225,220&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Expense to be recognized&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ExpensesToBeRecognizedByEmployer_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Expense to be recognized"&gt;225,220&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AD_z2Qrpc6MmLP3" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(iii)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Sabesprev
Mais Plan&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, this Defined Contribution Plan
administered by Sabesprev had &lt;span id="xdx_909_ecustom--ActiveParticipantsOfPlan_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SabesprevMaisOneMember" title="Active participants of plan"&gt;9,365&lt;/span&gt; active and assisted participants (&lt;span id="xdx_902_ecustom--ActiveParticipantsOfPlan_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--SabesprevMaisOneMember_zHJNQ2DSXE05" title="Active participants of plan"&gt;9,463&lt;/span&gt; as of December 31, 2021).&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;With respect to the Sabesprev Mais plan, the contributions
from the sponsor represent 100% over the total basic contribution from the participants.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(iv)&#160;&#160;&#160;&#160;&#160;&#160;&#160;VIVEST&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Administered by VIVEST, the sponsor's contributions correspond
to the result obtained by applying a percentage of 100% to the basic contribution made by the participant.&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022, there were &lt;span id="xdx_90D_ecustom--NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits_uNumber_c20220101__20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--VIVESTMember_zCZpqGT0Z9Qi" title="Number of participants of retirement benefit plan not receiving benefits"&gt;58&lt;/span&gt; participants (&lt;span id="xdx_901_ecustom--NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits_uNumber_c20210101__20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--VIVESTMember_z5pI2aAv45Ok" title="Number of participants of retirement benefit plan not receiving benefits"&gt;46&lt;/span&gt; participants
as of December 31, 2021).&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(v)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Reconciliation
of expenses with pension obligations&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;





&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock_pn3n3_zyQlKS3bupcj" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 10)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_8BD_zwztfAVxL74h" style="display: none"&gt;Reconciliation of expenses with pension obligations&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: left; padding-left: 5.4pt"&gt;G1 Plan (i)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--PensionPlanObligationSubtotal_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 11%; text-align: right" title="Subtotal"&gt;11,686&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--PensionPlanObligationSubtotal_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 11%; text-align: right" title="Subtotal"&gt;23,247&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PensionPlanObligationSubtotal_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 11%; text-align: right" title="Subtotal"&gt;25,776&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;G0 Plan (ii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--PensionPlanObligationSubtotal_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Subtotal"&gt;78,779&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--PensionPlanObligationSubtotal_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Subtotal"&gt;66,587&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--PensionPlanObligationSubtotal_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Subtotal"&gt;110,810&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Sabesprev Mais Plan (iii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--PensionPlanObligationSubtotal_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--SabesprevMaisPlanMember_pn3n3" style="text-align: right" title="Subtotal"&gt;25,371&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--PensionPlanObligationSubtotal_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--SabesprevMaisPlanMember_pn3n3" style="text-align: right" title="Subtotal"&gt;22,406&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--PensionPlanObligationSubtotal_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--SabesprevMaisPlanMember_pn3n3" style="text-align: right" title="Subtotal"&gt;21,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;VIVEST Plan (iv)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--PensionPlanObligationSubtotal_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--VIVESTPlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Subtotal"&gt;326&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--PensionPlanObligationSubtotal_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--VIVESTPlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Subtotal"&gt;160&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PensionPlanObligationSubtotal_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--VIVESTPlanMember_ziJqg39yMnf2" style="border-bottom: Black 2.5pt double; text-align: right" title="Subtotal"&gt;58&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Subtotal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--PensionPlanObligationSubtotal_c20220101__20221231_pn3n3" style="text-align: right" title="Subtotal"&gt;116,162&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--PensionPlanObligationSubtotal_c20210101__20211231_pn3n3" style="text-align: right" title="Subtotal"&gt;112,400&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PensionPlanObligationSubtotal_c20200101__20201231_pn3n3" style="text-align: right" title="Subtotal"&gt;158,344&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Expenses capitalized in assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ExpensesCapitalizedInAssets_c20220101__20221231_pn3n3" style="text-align: right" title="Expenses capitalized in assets"&gt;(3,359&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ExpensesCapitalizedInAssets_c20210101__20211231_pn3n3" style="text-align: right" title="Expenses capitalized in assets"&gt;(4,118&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--ExpensesCapitalizedInAssets_c20200101__20201231_pn3n3" style="text-align: right" title="Expenses capitalized in assets"&gt;(4,904&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--PensionPlanObligationOther_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Other"&gt;5,684&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--PensionPlanObligationOther_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Other"&gt;5,527&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--PensionPlanObligationOther_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Other"&gt;5,841&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Pension plan obligations (Note 29)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--PensionPlanObligations_c20220101__20221231_pn3n3" style="text-align: right" title="Pension plan obligations (Note 29)"&gt;118,487&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--PensionPlanObligations_c20210101__20211231_pn3n3" style="text-align: right" title="Pension plan obligations (Note 29)"&gt;113,809&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--PensionPlanObligations_c20200101__20201231_pn3n3" style="text-align: right" title="Pension plan obligations (Note 29)"&gt;159,281&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AE_zOblH6hbiK67" style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</sbs:DisclosureOfPensionPlanLiabilitiesExplanatory>
    <sbs:SummaryOfPensionPlanBenefitsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfPensionPlanBenefitsTableTextBlock_pn3n3_zeFcoVxEqQEa" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8BE_z3azSWsqsRdi" style="display: none"&gt;Schedule of pension plan benefits&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G1 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G0 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G1 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G0 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: left; padding-left: 3.5pt"&gt;Present value of the defined benefit obligations&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DefinedBenefitObligationAtPresentValue_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 6%; text-align: right" title="Present value of defined benefit obligations"&gt;(2,715,388&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--DefinedBenefitObligationAtPresentValue_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="width: 6%; text-align: right" title="Present value of defined benefit obligations"&gt;(2,002,075&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--DefinedBenefitObligationAtPresentValue_c20221231_pn3n3" style="width: 6%; text-align: right" title="Present value of defined benefit obligations"&gt;(4,717,463&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--DefinedBenefitObligationAtPresentValue_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 6%; text-align: right" title="Present value of defined benefit obligations"&gt;(2,764,027&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DefinedBenefitObligationAtPresentValue_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="width: 6%; text-align: right" title="Present value of defined benefit obligations"&gt;(2,192,062&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--DefinedBenefitObligationAtPresentValue_c20211231_pn3n3" style="width: 6%; text-align: right" title="Present value of defined benefit obligations"&gt;(4,956,089&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Fair value of the plan&#x2019;s assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z1pRVzp1OMl7" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets"&gt;2,567,272&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--PlanAssetsAtFairValue_iI_pdn3_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zt78NZrCF3h3" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6671"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20221231_zPbmVjFubWn2" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets"&gt;2,567,272&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zeAY4RFHErPi" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets"&gt;2,634,427&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--PlanAssetsAtFairValue_iI_pdn3_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zQbLeEaRSipj" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6677"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--PlanAssetsAtFairValue_iI_pn3n3_c20211231_z5fuewHODsuf" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets"&gt;2,634,427&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;Total pension plan obligations (deficit)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--LiabilityAsPerStatementOfFinancialPositionPensionObligations_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Liability as per statement of financial position - pension obligations"&gt;(148,116&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--LiabilityAsPerStatementOfFinancialPositionPensionObligations_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Liability as per statement of financial position - pension obligations"&gt;(2,002,075&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--LiabilityAsPerStatementOfFinancialPositionPensionObligations_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Liability as per statement of financial position - pension obligations"&gt;(2,150,191&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--LiabilityAsPerStatementOfFinancialPositionPensionObligations_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Liability as per statement of financial position - pension obligations"&gt;(129,600&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--LiabilityAsPerStatementOfFinancialPositionPensionObligations_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Liability as per statement of financial position - pension obligations"&gt;(2,192,062&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--LiabilityAsPerStatementOfFinancialPositionPensionObligations_c20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Liability as per statement of financial position - pension obligations"&gt;(2,321,662&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfPensionPlanBenefitsTableTextBlock>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="AsOf2022-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">-2715388000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="AsOf2022-12-31_custom_G0PlanMember"
      decimals="-3"
      unitRef="BRL">-2002075000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-4717463000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="AsOf2021-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">-2764027000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="AsOf2021-12-31_custom_G0PlanMember"
      decimals="-3"
      unitRef="BRL">-2192062000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-4956089000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2022-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">2567272000</ifrs-full:PlanAssetsAtFairValue>
    <ifrs-full:PlanAssetsAtFairValue contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">2567272000</ifrs-full:PlanAssetsAtFairValue>
    <ifrs-full:PlanAssetsAtFairValue
      contextRef="AsOf2021-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">2634427000</ifrs-full:PlanAssetsAtFairValue>
    <ifrs-full:PlanAssetsAtFairValue contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2634427000</ifrs-full:PlanAssetsAtFairValue>
    <sbs:LiabilityAsPerStatementOfFinancialPositionPensionObligations
      contextRef="AsOf2022-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">-148116000</sbs:LiabilityAsPerStatementOfFinancialPositionPensionObligations>
    <sbs:LiabilityAsPerStatementOfFinancialPositionPensionObligations
      contextRef="AsOf2022-12-31_custom_G0PlanMember"
      decimals="-3"
      unitRef="BRL">-2002075000</sbs:LiabilityAsPerStatementOfFinancialPositionPensionObligations>
    <sbs:LiabilityAsPerStatementOfFinancialPositionPensionObligations contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">-2150191000</sbs:LiabilityAsPerStatementOfFinancialPositionPensionObligations>
    <sbs:LiabilityAsPerStatementOfFinancialPositionPensionObligations
      contextRef="AsOf2021-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">-129600000</sbs:LiabilityAsPerStatementOfFinancialPositionPensionObligations>
    <sbs:LiabilityAsPerStatementOfFinancialPositionPensionObligations
      contextRef="AsOf2021-12-31_custom_G0PlanMember"
      decimals="-3"
      unitRef="BRL">-2192062000</sbs:LiabilityAsPerStatementOfFinancialPositionPensionObligations>
    <sbs:LiabilityAsPerStatementOfFinancialPositionPensionObligations contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-2321662000</sbs:LiabilityAsPerStatementOfFinancialPositionPensionObligations>
    <sbs:SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock_pn3n3_zRSOSLgywAK2" style="font: 7.5pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8BA_zb0rPngnqzDl" style="display: none"&gt;Schedule of reconciliation of defined benefit obligations&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G1 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G0 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G1 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G0 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;Plan&#x2019;s liabilities&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: left"&gt;Defined benefit obligation, beginning of the year&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zZRxn5GsrxRl" style="width: 6%; text-align: right" title="Defined benefit obligation, beginning"&gt;(2,764,027&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zpeWOGFONEf9" style="width: 6%; text-align: right" title="Defined benefit obligation, beginning"&gt;(2,192,062&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20220101__20221231_zfxXH6GRk3L7" style="width: 6%; text-align: right" title="Defined benefit obligation, beginning"&gt;(4,956,089&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zR4wpkssk7Ee" style="width: 6%; text-align: right" title="Defined benefit obligation, beginning"&gt;(3,112,980&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zzTk7p0rkEHe" style="width: 6%; text-align: right" title="Defined benefit obligation, beginning"&gt;(2,549,541&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--DefinedBenefitObligationAtPresentValue_iS_pn3n3_c20210101__20211231_zMGP1jl184Pb" style="width: 6%; text-align: right" title="Defined benefit obligation, beginning"&gt;(5,662,521&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Current service cost&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Current service cost"&gt;(35,020&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z4RDygL039P2" style="text-align: right" title="Current service cost"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6709"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="text-align: right" title="Current service cost"&gt;(35,020&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Current service cost"&gt;(32,777&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zNhgPPQrDB1d" style="text-align: right" title="Current service cost"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6715"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CurrentServiceCostNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="text-align: right" title="Current service cost"&gt;(32,777&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;Interest costs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Interest cost"&gt;(231,745&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Interest cost"&gt;(176,953&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="text-align: right" title="Interest cost"&gt;(408,698&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Interest cost"&gt;(205,707&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Interest cost"&gt;(158,244&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--InterestExpenseIncomeNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="text-align: right" title="Interest cost"&gt;(363,951&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Actuarial (gains)/losses recorded as other comprehensive income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income"&gt;126,626&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income"&gt;161,766&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20220101__20221231_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income"&gt;288,392&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income"&gt;414,823&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income"&gt;330,337&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ActuarialGainsLossesRecordedAsOtherComprehensiveIncome_c20210101__20211231_pn3n3" style="text-align: right" title="Actuarial (gains)/losses recorded as other comprehensive income"&gt;745,160&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Benefits paid&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Benefits paid"&gt;188,778&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Benefits paid"&gt;205,174&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Benefits paid"&gt;393,952&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Benefits paid"&gt;172,614&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Benefits paid"&gt;185,386&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--PaymentsFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Benefits paid"&gt;358,000&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Defined benefit obligation, end of the year&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zyU8NlXy5tPl" style="text-align: right" title="Defined benefit obligation, ending"&gt;(2,715,388&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zbueJcBKCrKi" style="text-align: right" title="Defined benefit obligation, ending"&gt;(2,002,075&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20220101__20221231_zLGpxTCuMkic" style="text-align: right" title="Defined benefit obligation, ending"&gt;(4,717,463&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zMyaqcuq9K37" style="text-align: right" title="Defined benefit obligation, ending"&gt;(2,764,027&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z253Oc0UjdE2" style="text-align: right" title="Defined benefit obligation, ending"&gt;(2,192,062&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--DefinedBenefitObligationAtPresentValue_iE_pn3n3_c20210101__20211231_zdTWMUckF2ri" style="text-align: right" title="Defined benefit obligation, ending"&gt;(4,956,089&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Plan&#x2019;s assets&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;Fair value of the plan&#x2019;s assets, beginning of the year&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zdY9Dy6NqJci" style="text-align: right" title="Fair value of the plan's assets, beginning"&gt;2,634,427&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zKpCjg4TVGxa" style="text-align: right" title="Fair value of the plan's assets, beginning"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6769"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20220101__20221231_zy6iSimuEx94" style="text-align: right" title="Fair value of the plan's assets, beginning"&gt;2,634,427&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_za5TgtP2LiHg" style="text-align: right" title="Fair value of the plan's assets, beginning"&gt;2,793,927&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zi6pxaOScErf" style="text-align: right" title="Fair value of the plan's assets, beginning"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6775"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--PlanAssetsAtFairValue_iS_pn3n3_c20210101__20211231_zwQENLzRuIo9" style="text-align: right" title="Fair value of the plan's assets, beginning"&gt;2,793,927&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Expected return of the plan&#x2019;s assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z72tv02dGvJc" style="text-align: right" title="Expected return on the plan assets"&gt;221,079&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zYQXX1HXqC6d" style="text-align: right" title="Expected return on the plan assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6781"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20220101__20221231_zVZntYwuioG3" style="text-align: right" title="Expected return on the plan assets"&gt;221,079&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zbCV3UwXy91j" style="text-align: right" title="Expected return on the plan assets"&gt;184,687&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zqNuwuLtXuVg" style="text-align: right" title="Expected return on the plan assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6787"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAssets_pn3n3_c20210101__20211231_zmMHs4rWhScj" style="text-align: right" title="Expected return on the plan assets"&gt;184,687&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;Company&#x2019;s contributions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Expected Company's contributions"&gt;39,377&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_znlz7VPNLD1" style="text-align: right" title="Expected Company's contributions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6793"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_c20220101__20221231_pn3n3" style="text-align: right" title="Expected Company's contributions"&gt;39,377&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Expected Company's contributions"&gt;35,368&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z4uXmABP6Pg3" style="text-align: right" title="Expected Company's contributions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6799"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--EstimateOfContributionsExpectedToBePaidToPlanByCompany_c20210101__20211231_pn3n3" style="text-align: right" title="Expected Company's contributions"&gt;35,368&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Participant&#x2019;s contributions&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Expected participants' contributions"&gt;34,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zcoo1v8dxbRb" style="text-align: right" title="Expected participants' contributions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6805"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="text-align: right" title="Expected participants' contributions"&gt;34,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Expected participants' contributions"&gt;30,551&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zGmXK3GfRvJl" style="text-align: right" title="Expected participants' contributions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6811"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="text-align: right" title="Expected participants' contributions"&gt;30,551&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;Benefits paid&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Benefits paid"&gt;(188,778&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zNgEeCeQLoX" style="text-align: right" title="Benefits paid"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6817"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="text-align: right" title="Benefits paid"&gt;(188,778&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Benefits paid"&gt;(172,614&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z9BOejnx4xue" style="text-align: right" title="Benefits paid"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6823"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--PaymentFromPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="text-align: right" title="Benefits paid"&gt;(172,614&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Actuarial gains/(losses) recorded as other comprehensive income&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)"&gt;(172,833&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zK3R3M3nQaoh" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6829"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)"&gt;(172,833&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)"&gt;(237,492&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zAB9CHMm6Ox2" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6835"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) included in other comprehensive income (loss)"&gt;(237,492&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Fair value of the plan&#x2019;s assets, end of the year&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zq8Wlw4ABEL1" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending"&gt;2,567,272&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zWBci0kpn1N" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6841"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20220101__20221231_zZvuIfn8EMb7" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending"&gt;2,567,272&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zGJF0q4oXp75" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending"&gt;2,634,427&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zgBjO9qE31Gb" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6847"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--PlanAssetsAtFairValue_iE_pn3n3_c20210101__20211231_z2TRE4IQ3Hm7" style="border-bottom: Black 1pt solid; text-align: right" title="Fair value of the plan's assets, ending"&gt;2,634,427&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total pension plan obligations (deficit)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--SurplusDeficitInPlan_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="(Deficit)/Surplus"&gt;(148,116&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--SurplusDeficitInPlan_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="(Deficit)/Surplus"&gt;(2,002,075&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--SurplusDeficitInPlan_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="(Deficit)/Surplus"&gt;(2,150,191&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--SurplusDeficitInPlan_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="(Deficit)/Surplus"&gt;(129,600&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--SurplusDeficitInPlan_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="(Deficit)/Surplus"&gt;(2,192,062&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--SurplusDeficitInPlan_c20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="(Deficit)/Surplus"&gt;(2,321,662&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfReconciliationOfDefinedBenefitObligationsTableTextBlock>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="AsOf2021-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">-2764027000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
      contextRef="AsOf2021-12-31_custom_G0PlanMember"
      decimals="-3"
      unitRef="BRL">-2192062000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">-4956089000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue
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      decimals="-3"
      unitRef="BRL">-3112980000</ifrs-full:DefinedBenefitObligationAtPresentValue>
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      decimals="-3"
      unitRef="BRL">-2549541000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:DefinedBenefitObligationAtPresentValue contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">-5662521000</ifrs-full:DefinedBenefitObligationAtPresentValue>
    <ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">-35020000</ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset>
    <ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset
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      unitRef="BRL">-35020000</ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset>
    <ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">-32777000</ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset>
    <ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-32777000</ifrs-full:CurrentServiceCostNetDefinedBenefitLiabilityAsset>
    <ifrs-full:InterestExpenseIncomeNetDefinedBenefitLiabilityAsset
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    <sbs:SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfGainsLossesDueToChangesInAssumptionsTableTextBlock_pn3n3_zFAjAEuuDhF6" style="font: 7pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8B1_z5wi1jEDy2E" style="display: none"&gt;Schedule of (gains)/losses, due to changes in assumptions&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
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    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
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    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
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    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 28%; text-align: left; padding-left: 3.5pt"&gt;Actuarial gains/(losses) on obligations&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations"&gt;126,626&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations"&gt;161,766&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations"&gt;288,392&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations"&gt;414,823&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations"&gt;330,337&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations"&gt;745,160&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations"&gt;64,637&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations"&gt;521,331&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--GainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset_c20200101__20201231_pn3n3" style="width: 4%; text-align: right" title="Actuarial gains/(losses) on obligations"&gt;585,968&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Actuarial gains/(losses) recorded as other comprehensive income&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z5zAEoqsdpU3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"&gt;(172,833&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zRCXtvoILlqi" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6886"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20220101__20221231_zwSaffoiQFMh" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"&gt;(172,833&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zl89QOx8tnah" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"&gt;(237,492&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zxV3uaOEJg9d" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6892"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_pn3n3_c20210101__20211231_z97OHUMkN5x3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"&gt;(237,492&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"&gt;(80,059&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6898"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--GainsLossesOnFinancialAssetsAtFairValueThroughProfitOrLoss_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains/(losses) recorded as other comprehensive income"&gt;(80,059&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Total gains/(losses)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)"&gt;(46,207&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)"&gt;161,766&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="text-align: right" title="Total gains/(losses)"&gt;115,559&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)"&gt;177,331&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)"&gt;330,337&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="text-align: right" title="Total gains/(losses)"&gt;507,668&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)"&gt;(15,422&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Total gains/(losses)"&gt;521,331&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAsset_c20200101__20201231_pn3n3" style="text-align: right" title="Total gains/(losses)"&gt;505,909&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Deferred income tax and social contribution&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"&gt;15,710&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pdn3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6922"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"&gt;15,710&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"&gt;(60,292&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6928"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"&gt;(60,292&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"&gt;5,243&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6934"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--DeferredIncomeTaxAndSocialContributionPlan_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Deferred income tax and social contribution - G1 Plan"&gt;5,243&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;Equity valuation adjustments&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity"&gt;(30,497&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity"&gt;161,766&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity"&gt;131,269&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity"&gt;117,039&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity"&gt;330,337&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity"&gt;447,376&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Valuation adjustments to equity"&gt;(10,179&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
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    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B5_zyS1AxxNNuNd" style="display: none"&gt;Schedule of amounts recognized in income statement&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
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    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--CurrentServiceCostEmployeeBenefits_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 4%; text-align: right" title="Cost of service, net"&gt;2,227&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
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    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--CurrentServiceCostEmployeeBenefits_c20210101__20211231_pn3n3" style="width: 4%; text-align: right" title="Cost of service, net"&gt;2,227&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--CurrentServiceCostEmployeeBenefits_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 4%; text-align: right" title="Cost of service, net"&gt;4,608&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--CurrentServiceCostEmployeeBenefits_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="width: 4%; text-align: right" title="Cost of service, net"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6972"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--CurrentServiceCostEmployeeBenefits_c20200101__20201231_pn3n3" style="width: 4%; text-align: right" title="Cost of service, net"&gt;4,608&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;Interest cost rates&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--InterestCostRateEmployeeBenefits_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Interest cost rates"&gt;231,745&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--InterestCostRateEmployeeBenefits_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Interest cost rates"&gt;176,953&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--InterestCostRateEmployeeBenefits_c20220101__20221231_pn3n3" style="text-align: right" title="Interest cost rates"&gt;408,698&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--InterestCostRateEmployeeBenefits_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Interest cost rates"&gt;205,707&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--InterestCostRateEmployeeBenefits_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Interest cost rates"&gt;158,244&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--InterestCostRateEmployeeBenefits_c20210101__20211231_pn3n3" style="text-align: right" title="Interest cost rates"&gt;363,951&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--InterestCostRateEmployeeBenefits_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Interest cost rates"&gt;208,485&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--InterestCostRateEmployeeBenefits_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Interest cost rates"&gt;206,262&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--InterestCostRateEmployeeBenefits_c20200101__20201231_pn3n3" style="text-align: right" title="Interest cost rates"&gt;414,747&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left"&gt;Expected return on the plan&#x2019;s assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Expected return on the plan's assets"&gt;(221,079&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zVLdKFkxFXa9" style="text-align: right" title="Expected return on the plan's assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl6996"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="text-align: right" title="Expected return on the plan's assets"&gt;(221,079&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Expected return on the plan's assets"&gt;(184,687&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_pn3n3_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zh34TtaghrLa" style="text-align: right" title="Expected return on the plan's assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7002"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="text-align: right" title="Expected return on the plan's assets"&gt;(184,687&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Expected return on the plan's assets"&gt;(187,317&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Expected return on the plan's assets"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7008"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset_c20200101__20201231_pn3n3" style="text-align: right" title="Expected return on the plan's assets"&gt;(187,317&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Amount received from State of S&#xe3;o Paulo (undisputed)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--AmountReceivedFromGESP_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z6K7l9fTLUJg" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7012"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--AmountReceivedFromGESP_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"&gt;(98,174&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--AmountReceivedFromGESP_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"&gt;(98,174&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--AmountReceivedFromGESP_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7018"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--AmountReceivedFromGESP_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"&gt;(91,657&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AmountReceivedFromGESP_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"&gt;(91,657&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--AmountReceivedFromGESP_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7024"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--AmountReceivedFromGESP_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"&gt;(95,452&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--AmountReceivedFromGESP_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Amount received from State of Sao Paulo (undisputed)"&gt;(95,452&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt"&gt;Total expenses&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses"&gt;11,686&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses"&gt;78,779&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses"&gt;90,465&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses"&gt;23,247&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses"&gt;66,587&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses"&gt;89,834&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses"&gt;25,776&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses"&gt;110,810&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ContributionsToPlanNetDefinedBenefitLiabilityAsset_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total expenses"&gt;136,586&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfAmountsRecognizedInIncomeStatementTableTextBlock>
    <sbs:CurrentServiceCostEmployeeBenefits
      contextRef="From2022-01-012022-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">1020000</sbs:CurrentServiceCostEmployeeBenefits>
    <sbs:CurrentServiceCostEmployeeBenefits
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1020000</sbs:CurrentServiceCostEmployeeBenefits>
    <sbs:CurrentServiceCostEmployeeBenefits
      contextRef="From2021-01-012021-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">2227000</sbs:CurrentServiceCostEmployeeBenefits>
    <sbs:CurrentServiceCostEmployeeBenefits
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2227000</sbs:CurrentServiceCostEmployeeBenefits>
    <sbs:CurrentServiceCostEmployeeBenefits
      contextRef="From2020-01-012020-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">4608000</sbs:CurrentServiceCostEmployeeBenefits>
    <sbs:CurrentServiceCostEmployeeBenefits
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">4608000</sbs:CurrentServiceCostEmployeeBenefits>
    <sbs:InterestCostRateEmployeeBenefits
      contextRef="From2022-01-012022-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">231745000</sbs:InterestCostRateEmployeeBenefits>
    <sbs:InterestCostRateEmployeeBenefits
      contextRef="From2022-01-012022-12-31_custom_G0PlanMember"
      decimals="-3"
      unitRef="BRL">176953000</sbs:InterestCostRateEmployeeBenefits>
    <sbs:InterestCostRateEmployeeBenefits
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">408698000</sbs:InterestCostRateEmployeeBenefits>
    <sbs:InterestCostRateEmployeeBenefits
      contextRef="From2021-01-012021-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">205707000</sbs:InterestCostRateEmployeeBenefits>
    <sbs:InterestCostRateEmployeeBenefits
      contextRef="From2021-01-012021-12-31_custom_G0PlanMember"
      decimals="-3"
      unitRef="BRL">158244000</sbs:InterestCostRateEmployeeBenefits>
    <sbs:InterestCostRateEmployeeBenefits
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">363951000</sbs:InterestCostRateEmployeeBenefits>
    <sbs:InterestCostRateEmployeeBenefits
      contextRef="From2020-01-012020-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">208485000</sbs:InterestCostRateEmployeeBenefits>
    <sbs:InterestCostRateEmployeeBenefits
      contextRef="From2020-01-012020-12-31_custom_G0PlanMember"
      decimals="-3"
      unitRef="BRL">206262000</sbs:InterestCostRateEmployeeBenefits>
    <sbs:InterestCostRateEmployeeBenefits
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">414747000</sbs:InterestCostRateEmployeeBenefits>
    <ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">-221079000</ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-01to2022-12-31"
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    <sbs:ObligationsMaturityTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--ObligationsMaturityTableTextBlock_pn3n3_zSo0lpYqICk2" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 4)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8B3_zRMZLfrC7fCb" style="display: none"&gt;Obligations&#x2019; maturity&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G1 Plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;G0 Plan&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 56%; text-align: left; padding-left: 3.5pt"&gt;Payment of benefits expected in 2023&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--OtherShorttermEmployeeBenefitsOneYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z760zgRQheZe" style="width: 12%; text-align: right" title="Payment of benefits expected in 2023"&gt;213,318&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--OtherShorttermEmployeeBenefitsOneYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zcrRqOk0kt8d" style="width: 12%; text-align: right" title="Payment of benefits expected in 2023"&gt;190,425&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Payment of benefits expected in 2024&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--OtherShorttermEmployeeBenefitsTwoYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zJTjUTGllGZi" style="text-align: right" title="Payment of benefits expected in 2024"&gt;200,740&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--OtherShorttermEmployeeBenefitsTwoYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z6RTkPTRrs3h" style="text-align: right" title="Payment of benefits expected in 2024"&gt;177,004&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Payment of benefits expected in 2025&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--OtherShorttermEmployeeBenefitsThreeYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zSkaarM7iWl2" style="text-align: right" title="Payment of benefits expected in 2025"&gt;192,045&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--OtherShorttermEmployeeBenefitsThreeYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zxczkcrCu3j7" style="text-align: right" title="Payment of benefits expected in 2025"&gt;167,075&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Payment of benefits expected in 2026&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--OtherShorttermEmployeeBenefitsFourYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zLCCJ4WFelGj" style="text-align: right" title="Payment of benefits expected in 2026"&gt;182,039&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--OtherShorttermEmployeeBenefitsFourYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z9o29GyHOrAb" style="text-align: right" title="Payment of benefits expected in 2026"&gt;156,583&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Payment of benefits expected in 2027 or after&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--OtherShorttermEmployeeBenefitsFiveYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z3Sh0RhWs8td" style="border-bottom: Black 1pt solid; text-align: right" title="Payment of benefits expected in 2027 or after"&gt;1,927,246&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--OtherShorttermEmployeeBenefitsFiveYear_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zSrKiBCFL9Xc" style="border-bottom: Black 1pt solid; text-align: right" title="Payment of benefits expected in 2027 or after"&gt;1,310,988&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--OtherShorttermEmployeeBenefits_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zoCa9dppWcSl" style="border-bottom: Black 2.5pt double; text-align: right" title="Payment of benefits expected"&gt;2,715,388&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--OtherShorttermEmployeeBenefits_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Payment of benefits expected"&gt;2,002,075&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;Duration&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90A_ecustom--DurationPaymentOfBenefitExpense_dtY_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zw0tHiWwr1wg" title="Duration"&gt;12.69&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90B_ecustom--DurationPaymentOfBenefitExpense_dtY_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zyE0BscTPfub" title="Duration"&gt;10.40&lt;/span&gt; years&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

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    <sbs:OtherShorttermEmployeeBenefitsOneYear
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      unitRef="BRL">213318000</sbs:OtherShorttermEmployeeBenefitsOneYear>
    <sbs:OtherShorttermEmployeeBenefitsOneYear
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      unitRef="BRL">190425000</sbs:OtherShorttermEmployeeBenefitsOneYear>
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      decimals="-3"
      unitRef="BRL">200740000</sbs:OtherShorttermEmployeeBenefitsTwoYear>
    <sbs:OtherShorttermEmployeeBenefitsTwoYear
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      decimals="-3"
      unitRef="BRL">177004000</sbs:OtherShorttermEmployeeBenefitsTwoYear>
    <sbs:OtherShorttermEmployeeBenefitsThreeYear
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      decimals="-3"
      unitRef="BRL">192045000</sbs:OtherShorttermEmployeeBenefitsThreeYear>
    <sbs:OtherShorttermEmployeeBenefitsThreeYear
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      decimals="-3"
      unitRef="BRL">167075000</sbs:OtherShorttermEmployeeBenefitsThreeYear>
    <sbs:OtherShorttermEmployeeBenefitsFourYear
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      decimals="-3"
      unitRef="BRL">182039000</sbs:OtherShorttermEmployeeBenefitsFourYear>
    <sbs:OtherShorttermEmployeeBenefitsFourYear
      contextRef="From2022-01-012022-12-31_custom_G0PlanMember"
      decimals="-3"
      unitRef="BRL">156583000</sbs:OtherShorttermEmployeeBenefitsFourYear>
    <sbs:OtherShorttermEmployeeBenefitsFiveYear
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      decimals="-3"
      unitRef="BRL">1927246000</sbs:OtherShorttermEmployeeBenefitsFiveYear>
    <sbs:OtherShorttermEmployeeBenefitsFiveYear
      contextRef="From2022-01-012022-12-31_custom_G0PlanMember"
      decimals="-3"
      unitRef="BRL">1310988000</sbs:OtherShorttermEmployeeBenefitsFiveYear>
    <ifrs-full:OtherShorttermEmployeeBenefits
      contextRef="From2022-01-012022-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">2715388000</ifrs-full:OtherShorttermEmployeeBenefits>
    <ifrs-full:OtherShorttermEmployeeBenefits
      contextRef="From2022-01-012022-12-31_custom_G0PlanMember"
      decimals="-3"
      unitRef="BRL">2002075000</ifrs-full:OtherShorttermEmployeeBenefits>
    <sbs:DurationPaymentOfBenefitExpense contextRef="From2022-01-012022-12-31_custom_G1PlanMember">P12Y8M8D</sbs:DurationPaymentOfBenefitExpense>
    <sbs:DurationPaymentOfBenefitExpense contextRef="From2022-01-012022-12-31_custom_G0PlanMember">P10Y4M24D</sbs:DurationPaymentOfBenefitExpense>
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  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8BB_zGB2KtKuoeG3" style="display: none"&gt;Actuarial assumptions&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="font-size: 12pt; padding-bottom: 1pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;December 31, 2022&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;December 31, 2021&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;December 31, 2020&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; padding-bottom: 1pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;G1 Plan&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;G0 Plan&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;G1 Plan&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;G0 Plan&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;G1 Plan&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;&lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;G0 Plan&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-weight: bold; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 13%; text-align: left; padding-left: 3.5pt"&gt;Discount rate &#x2013; actual rate (NTN-B)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90C_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zE5oVTmKqTOa" title="Discount rate - actual rate (NTN-B)"&gt;6.19&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90B_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zc23QNJlhvY2" title="Discount rate - actual rate (NTN-B)"&gt;6.15&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90F_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zKkVmWyoBWac" title="Discount rate - actual rate (NTN-B)"&gt;5.53&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_905_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zhqxREf4BE49" title="Discount rate - actual rate (NTN-B)"&gt;5.26&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_904_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_c20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zONbI496Q6zc" title="Discount rate - actual rate (NTN-B)"&gt;3.44&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_904_eifrs-full--ActuarialAssumptionOfDiscountRates_iI_pid_dp_c20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zIzWf06X8f43" title="Discount rate - actual rate (NTN-B)"&gt;3.07&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Inflation rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_905_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zm0Mgg6Jbt22" title="Inflation rate"&gt;5.31&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_903_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zE8HLyuNOaF9" title="Inflation rate"&gt;5.31&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_902_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zcJGYJClCzcl" title="Inflation rate"&gt;3.00&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_902_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z36xKD1g9tAe" title="Inflation rate"&gt;3.00&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_902_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zTXSaLJownR7" title="Inflation rate"&gt;3.25&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_901_eifrs-full--ActuarialAssumptionOfExpectedRatesOfInflation_iI_pid_dp_c20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zCutvgDNVAZj" title="Inflation rate"&gt;3.25&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Nominal rate of salary growth&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90A_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zjoXn8MU4WOi" title="Nominal rate of salary growth"&gt;7.42&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_907_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z4woxKorPsai" title="Nominal rate of salary growth"&gt;7.42&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90E_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_z2PObdD0Nd18" title="Nominal rate of salary growth"&gt;5.06&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_908_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zqa59VHHeIvc" title="Nominal rate of salary growth"&gt;5.06&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90D_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zbgWbXSKY6Kg" title="Nominal rate of salary growth"&gt;5.32&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90B_eifrs-full--ActuarialAssumptionOfExpectedRatesOfSalaryIncreases_iI_pid_dp_c20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zzJe6H89HL17" title="Nominal rate of salary growth"&gt;5.32&lt;/span&gt;% p.a.&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Mortality table&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_909_ecustom--ActuarialAssumptionOfMortalityRates2_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Mortality table"&gt;AT-2000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_908_ecustom--ActuarialAssumptionOfMortalityRates2_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Mortality table"&gt;AT-2000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90F_ecustom--ActuarialAssumptionOfMortalityRates2_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Mortality table"&gt;AT-2000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90E_ecustom--ActuarialAssumptionOfMortalityRates2_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Mortality table"&gt;AT-2000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90D_ecustom--ActuarialAssumptionOfMortalityRates2_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Mortality table"&gt;AT-2000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90C_ecustom--ActuarialAssumptionOfMortalityRates2_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Mortality table"&gt;AT-2000&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfActuarialAssumptionsTableTextBlock>
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      decimals="INF"
      unitRef="Pure">0.0619</ifrs-full:ActuarialAssumptionOfDiscountRates>
    <ifrs-full:ActuarialAssumptionOfDiscountRates
      contextRef="AsOf2022-12-31_custom_G0PlanMember"
      decimals="INF"
      unitRef="Pure">0.0615</ifrs-full:ActuarialAssumptionOfDiscountRates>
    <ifrs-full:ActuarialAssumptionOfDiscountRates
      contextRef="AsOf2021-12-31_custom_G1PlanMember"
      decimals="INF"
      unitRef="Pure">0.0553</ifrs-full:ActuarialAssumptionOfDiscountRates>
    <ifrs-full:ActuarialAssumptionOfDiscountRates
      contextRef="AsOf2021-12-31_custom_G0PlanMember"
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      unitRef="Pure">0.0526</ifrs-full:ActuarialAssumptionOfDiscountRates>
    <ifrs-full:ActuarialAssumptionOfDiscountRates
      contextRef="AsOf2020-12-31_custom_G1PlanMember"
      decimals="INF"
      unitRef="Pure">0.0344</ifrs-full:ActuarialAssumptionOfDiscountRates>
    <ifrs-full:ActuarialAssumptionOfDiscountRates
      contextRef="AsOf2020-12-31_custom_G0PlanMember"
      decimals="INF"
      unitRef="Pure">0.0307</ifrs-full:ActuarialAssumptionOfDiscountRates>
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      contextRef="AsOf2022-12-31_custom_G1PlanMember"
      decimals="INF"
      unitRef="Pure">0.0531</ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation>
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      contextRef="AsOf2022-12-31_custom_G0PlanMember"
      decimals="INF"
      unitRef="Pure">0.0531</ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation
      contextRef="AsOf2021-12-31_custom_G1PlanMember"
      decimals="INF"
      unitRef="Pure">0.0300</ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation
      contextRef="AsOf2021-12-31_custom_G0PlanMember"
      decimals="INF"
      unitRef="Pure">0.0300</ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation>
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      contextRef="AsOf2020-12-31_custom_G1PlanMember"
      decimals="INF"
      unitRef="Pure">0.0325</ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation
      contextRef="AsOf2020-12-31_custom_G0PlanMember"
      decimals="INF"
      unitRef="Pure">0.0325</ifrs-full:ActuarialAssumptionOfExpectedRatesOfInflation>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
      contextRef="AsOf2022-12-31_custom_G1PlanMember"
      decimals="INF"
      unitRef="Pure">0.0742</ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
      contextRef="AsOf2022-12-31_custom_G0PlanMember"
      decimals="INF"
      unitRef="Pure">0.0742</ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
      contextRef="AsOf2021-12-31_custom_G1PlanMember"
      decimals="INF"
      unitRef="Pure">0.0506</ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
      contextRef="AsOf2021-12-31_custom_G0PlanMember"
      decimals="INF"
      unitRef="Pure">0.0506</ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
      contextRef="AsOf2020-12-31_custom_G1PlanMember"
      decimals="INF"
      unitRef="Pure">0.0532</ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases>
    <ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases
      contextRef="AsOf2020-12-31_custom_G0PlanMember"
      decimals="INF"
      unitRef="Pure">0.0532</ifrs-full:ActuarialAssumptionOfExpectedRatesOfSalaryIncreases>
    <sbs:ActuarialAssumptionOfMortalityRates2 contextRef="From2022-01-012022-12-31_custom_G1PlanMember">AT-2000</sbs:ActuarialAssumptionOfMortalityRates2>
    <sbs:ActuarialAssumptionOfMortalityRates2 contextRef="From2022-01-012022-12-31_custom_G0PlanMember">AT-2000</sbs:ActuarialAssumptionOfMortalityRates2>
    <sbs:ActuarialAssumptionOfMortalityRates2 contextRef="From2021-01-012021-12-31_custom_G1PlanMember">AT-2000</sbs:ActuarialAssumptionOfMortalityRates2>
    <sbs:ActuarialAssumptionOfMortalityRates2 contextRef="From2021-01-012021-12-31_custom_G0PlanMember">AT-2000</sbs:ActuarialAssumptionOfMortalityRates2>
    <sbs:ActuarialAssumptionOfMortalityRates2 contextRef="From2020-01-012020-12-31_custom_G1PlanMember">AT-2000</sbs:ActuarialAssumptionOfMortalityRates2>
    <sbs:ActuarialAssumptionOfMortalityRates2 contextRef="From2020-01-012020-12-31_custom_G0PlanMember">AT-2000</sbs:ActuarialAssumptionOfMortalityRates2>
    <sbs:SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock_pn3n3_zcwPR8QOhVw7" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Pension plan obligations (Details 6)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&lt;span id="xdx_8B7_zyyJld63WwLd" style="display: none"&gt;Sensitivity analysis of the defined benefit pension plan assumptions&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;Impact on the
    present value of the defined benefit obligations&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="width: 15%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;Assumption&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 16%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 0.5pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;Change in the
    assumption&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 33%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;G1&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 36%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;b&gt;G0&lt;/b&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td rowspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;Discount rate&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;Increase of 1.0%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90C_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Decrease of R$&#160;215,825&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90D_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Decrease of R$&#160;159,129&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;Decrease of 1.0%&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;span id="xdx_901_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Increase of R$&#160;234,447&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;span id="xdx_900_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--DiscountRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Increase of R$&#160;172,859&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td rowspan="2" style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;Life expectation&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;Increase of 1 year&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90E_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Increase of R$&#160;59,778&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90D_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Increase of R$&#160;83,050&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;Decrease of 1 year&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;span id="xdx_901_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Decrease of R$&#160;58,505&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;span id="xdx_90E_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--LifeExpectationMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOneYearMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Decrease of R$&#160;79,449&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;



&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse"&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td rowspan="2" style="width: 15%; padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;Wage growth rate&lt;/p&gt;&lt;/td&gt;
    &lt;td style="width: 16%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;Increase of 1.0%&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 33%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_903_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--WageIncreaseRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Increase of R$&#160;38,898&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 36%; padding-right: 3.5pt; padding-bottom: 2pt; padding-left: 3.5pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_904_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--WageIncreaseRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--IncreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Increase of R$&#160;894&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;Decrease of 1.0%&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;span id="xdx_90F_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--WageIncreaseRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Decrease of R$&#160;40,755&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;
    &lt;td style="padding-right: 3.5pt; padding-left: 3.5pt"&gt;
    &lt;p style="border-bottom: Black 1pt solid; font: 8pt/110% Georgia, Times, Serif; margin: 0 0 2pt; text-align: center"&gt;&lt;span id="xdx_90C_ecustom--ImpactOnPresentValueOfDefinedBenefitObligations_c20220101__20221231__custom--SensitivityAnalysisAxis__custom--WageIncreaseRateMember__ifrs-full--ActuarialAssumptionsAxis__custom--DecreaseOfOnePercentMember__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember" title="Impact on present value of the defined benefit obligations"&gt;Decrease of R$&#160;937&lt;/span&gt;&lt;/p&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</sbs:SummaryOfSensitivityAnalysisOfBenefitPlansTableTextBlock>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2022-01-012022-12-31_custom_DiscountRateMember_custom_IncreaseOfOnePercentMember_custom_G1PlanMember">Decrease of R$&#160;215,825</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2022-01-012022-12-31_custom_DiscountRateMember_custom_IncreaseOfOnePercentMember_custom_G0PlanMember">Decrease of R$&#160;159,129</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2022-01-012022-12-31_custom_DiscountRateMember_custom_DecreaseOfOnePercentMember_custom_G1PlanMember">Increase of R$&#160;234,447</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2022-01-012022-12-31_custom_DiscountRateMember_custom_DecreaseOfOnePercentMember_custom_G0PlanMember">Increase of R$&#160;172,859</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2022-01-012022-12-31_custom_LifeExpectationMember_custom_IncreaseOfOneYearMember_custom_G1PlanMember">Increase of R$&#160;59,778</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2022-01-012022-12-31_custom_LifeExpectationMember_custom_IncreaseOfOneYearMember_custom_G0PlanMember">Increase of R$&#160;83,050</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2022-01-012022-12-31_custom_LifeExpectationMember_custom_DecreaseOfOneYearMember_custom_G1PlanMember">Decrease of R$&#160;58,505</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2022-01-012022-12-31_custom_LifeExpectationMember_custom_DecreaseOfOneYearMember_custom_G0PlanMember">Decrease of R$&#160;79,449</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2022-01-012022-12-31_custom_WageIncreaseRateMember_custom_IncreaseOfOnePercentMember_custom_G1PlanMember">Increase of R$&#160;38,898</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2022-01-012022-12-31_custom_WageIncreaseRateMember_custom_IncreaseOfOnePercentMember_custom_G0PlanMember">Increase of R$&#160;894</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2022-01-012022-12-31_custom_WageIncreaseRateMember_custom_DecreaseOfOnePercentMember_custom_G1PlanMember">Decrease of R$&#160;40,755</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:ImpactOnPresentValueOfDefinedBenefitObligations contextRef="From2022-01-012022-12-31_custom_WageIncreaseRateMember_custom_DecreaseOfOnePercentMember_custom_G0PlanMember">Decrease of R$&#160;937</sbs:ImpactOnPresentValueOfDefinedBenefitObligations>
    <sbs:DescriptionOfDefinedBenefitPlan contextRef="From2022-01-012022-12-31_custom_G1PlanMember">0.99% of the portion of the salary of
participation up to 20 salaries; and</sbs:DescriptionOfDefinedBenefitPlan>
    <sbs:DescriptionOfDefinedBenefitPlan1 contextRef="From2022-01-012022-12-31_custom_G1PlanMember">8.39% of the surplus, if any, of the
portion of the salary of participation over 20 salaries.</sbs:DescriptionOfDefinedBenefitPlan1>
    <ifrs-full:NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits
      contextRef="From2022-01-012022-12-31_custom_G1PlanMember"
      decimals="INF"
      unitRef="Number">2843</ifrs-full:NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits>
    <ifrs-full:NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits
      contextRef="From2021-01-012021-12-31_custom_G1PlanMember"
      decimals="INF"
      unitRef="Number">2930</ifrs-full:NumberOfParticipantsOfRetirementBenefitPlanReceivingBenefits>
    <sbs:NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits
      contextRef="From2022-01-012022-12-31_custom_G1PlanMember"
      decimals="INF"
      unitRef="Number">8089</sbs:NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits>
    <sbs:NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits
      contextRef="From2021-01-012021-12-31_custom_G1PlanMember"
      decimals="INF"
      unitRef="Number">8109</sbs:NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits>
    <ifrs-full:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">39377000</ifrs-full:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset
      contextRef="From2021-01-012021-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">35368000</ifrs-full:ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset>
    <sbs:ContributionParticipants
      contextRef="From2022-01-012022-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">34000000</sbs:ContributionParticipants>
    <sbs:ContributionParticipants
      contextRef="From2021-01-012021-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">30551000</sbs:ContributionParticipants>
    <sbs:ActuarialDeficit
      contextRef="From2022-01-012022-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">31556000</sbs:ActuarialDeficit>
    <sbs:ActuarialDeficit
      contextRef="From2021-01-012021-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">26168000</sbs:ActuarialDeficit>
    <sbs:ActuarialDeficitParticipants
      contextRef="From2022-01-012022-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">28829000</sbs:ActuarialDeficitParticipants>
    <sbs:ActuarialDeficitParticipants
      contextRef="From2021-01-012021-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">23609000</sbs:ActuarialDeficitParticipants>
    <sbs:SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_892_ecustom--SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock_pn3n3_z3CCuaKOOvN1" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 7)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 14.2pt"&gt;&lt;span id="xdx_8BE_zldbUwdhpdMe" style="display: none"&gt;Estimated expenses&lt;/span&gt; &lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2023&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 70%; text-align: left; padding-left: 14.2pt"&gt;Cost of services, net&lt;/td&gt;&lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--EstimateOfContributionExpectedToBePaidToPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 18%; text-align: right" title="Cost of services, net"&gt;5,997&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 14.2pt"&gt;Regular and extraordinary contributions expected from participants&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--RegularAndExtraordinaryContributionsExpectedFromParticipants_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zCL3tMXY9RB4" style="text-align: right" title="Regular and extraordinary contributions expected from participants"&gt;(36,521&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 14.2pt"&gt;Interest costs&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--EstimateOfContributionsExpectedToBePaidToPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="text-align: right" title="Interest costs"&gt;307,777&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 14.2pt"&gt;Net profitability on financial assets&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--NetProfitabilityOnFinancialAssets_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Net profitability on financial assets"&gt;(294,788&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 14.2pt"&gt;Expenditures to be recognized by the employer&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--ExpensesToBeRecognizedByEmployer_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Expenditures to be recognized by the employer"&gt;(17,535&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfBenefitPlanExpensesRecognizedByEmployerTableTextBlock>
    <sbs:EstimateOfContributionExpectedToBePaidToPlan
      contextRef="From2022-01-012022-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">5997000</sbs:EstimateOfContributionExpectedToBePaidToPlan>
    <sbs:RegularAndExtraordinaryContributionsExpectedFromParticipants
      contextRef="From2022-01-012022-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">-36521000</sbs:RegularAndExtraordinaryContributionsExpectedFromParticipants>
    <ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan
      contextRef="From2022-01-012022-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">307777000</ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan>
    <sbs:NetProfitabilityOnFinancialAssets
      contextRef="From2022-01-012022-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">-294788000</sbs:NetProfitabilityOnFinancialAssets>
    <sbs:ExpensesToBeRecognizedByEmployer
      contextRef="From2022-01-012022-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">-17535000</sbs:ExpensesToBeRecognizedByEmployer>
    <sbs:SummaryOfPlanAssetsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_890_ecustom--SummaryOfPlanAssetsTableTextBlock_pn3n3_z76410wu968j" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 8)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8BB_zrn86gM5tDGc" style="display: none"&gt;Schedule Of Plans Assets&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;%&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: left; padding-left: 3.5pt"&gt;Total fixed income&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--InvestmentFundsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20221231_z9PfuxW8qd9f" style="width: 10%; text-align: right" title="Total fixed income"&gt;1,804,550&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span id="xdx_903_ecustom--PercentageOfTotalFixedIncome_iI_pid_dp_c20221231_zaQqsW1tERng" title="Percentage of total fixed income"&gt;70.3&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--InvestmentFundsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20211231_zvrW0q9BQ4Wb" style="width: 10%; text-align: right" title="Total fixed income"&gt;1,613,153&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span id="xdx_90E_ecustom--PercentageOfTotalFixedIncome_iI_pid_dp_c20211231_z3rgsV2UKoqd" title="Percentage of total fixed income"&gt;61.2&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Total equities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--EquityInstrumentsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20221231_zqg5XnrTIi2f" style="text-align: right" title="Total equities"&gt;136,582&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_ecustom--PercentageOfTotalEquities_iI_pid_dp_c20221231_zB0pRTV0ylxk" title="Percentage of total equities"&gt;5.3&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--EquityInstrumentsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20211231_ztcf2T2GIi58" style="text-align: right" title="Total equities"&gt;261,665&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_905_ecustom--PercentageOfTotalEquities_iI_pid_dp_c20211231_z0AJW3RyxIJk" title="Percentage of total equities"&gt;9.9&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;Total structured investments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--StructuredDebtAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20221231_zxGljvIc9qTe" style="text-align: right" title="Total structured investments"&gt;498,825&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_ecustom--PercentageOfTotalStructuredInvestments_iI_pid_dp_c20221231_zmMPxW8uZUI6" title="Percentage of total structured investments"&gt;19.4&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--StructuredDebtAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20211231_zBpl4HYqW3jd" style="text-align: right" title="Total structured investments"&gt;599,970&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_908_ecustom--PercentageOfTotalStructuredInvestments_iI_pid_dp_c20211231_zchUlfJYYyp8" title="Percentage of total structured investments"&gt;22.8&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 3.5pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--OtherAssetsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20221231_zlqKIKUPipbb" style="border-bottom: Black 1pt solid; text-align: right" title="Other"&gt;127,315&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_902_ecustom--PercentageOfOther_iI_pid_dp_c20221231_zKIMfmY9keac" title="Percentage of other"&gt;5.0&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--OtherAssetsAmountContributedToFairValueOfPlanAssets_iI_pn3n3_c20211231_z1rqat6vJbsk" style="border-bottom: Black 1pt solid; text-align: right" title="Other"&gt;159,639&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_904_ecustom--PercentageOfOther_iI_pid_dp_c20211231_zWPkjzvoH0H5" title="Percentage of other"&gt;6.1&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 3.5pt"&gt;Fair value of the plan&#x2019;s assets&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--PlanAssetsAtFairValues_iI_pn3n3_c20221231_zFp3dHV5RFmd" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of the plan's assets"&gt;2,567,272&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_90E_ecustom--PercentageOfFairValueOfPlansAssets_iI_pid_dp_c20221231_zWLCX4Sf7Mgi" title="Percentage of fair value of the plan's assets"&gt;100&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--PlanAssetsAtFairValues_iI_pn3n3_c20211231_zwkborFCpQs2" style="border-bottom: Black 2.5pt double; text-align: right" title="Fair value of the plan's assets"&gt;2,634,427&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_901_ecustom--PercentageOfFairValueOfPlansAssets_iI_pid_dp_c20211231_zDSEfOS1YFDd" title="Percentage of fair value of the plan's assets"&gt;100&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfPlanAssetsTableTextBlock>
    <ifrs-full:InvestmentFundsAmountContributedToFairValueOfPlanAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">1804550000</ifrs-full:InvestmentFundsAmountContributedToFairValueOfPlanAssets>
    <sbs:PercentageOfTotalFixedIncome contextRef="AsOf2022-12-31" decimals="INF" unitRef="Pure">0.703</sbs:PercentageOfTotalFixedIncome>
    <ifrs-full:InvestmentFundsAmountContributedToFairValueOfPlanAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">1613153000</ifrs-full:InvestmentFundsAmountContributedToFairValueOfPlanAssets>
    <sbs:PercentageOfTotalFixedIncome contextRef="AsOf2021-12-31" decimals="INF" unitRef="Pure">0.612</sbs:PercentageOfTotalFixedIncome>
    <ifrs-full:EquityInstrumentsAmountContributedToFairValueOfPlanAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">136582000</ifrs-full:EquityInstrumentsAmountContributedToFairValueOfPlanAssets>
    <sbs:PercentageOfTotalEquities contextRef="AsOf2022-12-31" decimals="INF" unitRef="Pure">0.053</sbs:PercentageOfTotalEquities>
    <ifrs-full:EquityInstrumentsAmountContributedToFairValueOfPlanAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">261665000</ifrs-full:EquityInstrumentsAmountContributedToFairValueOfPlanAssets>
    <sbs:PercentageOfTotalEquities contextRef="AsOf2021-12-31" decimals="INF" unitRef="Pure">0.099</sbs:PercentageOfTotalEquities>
    <ifrs-full:StructuredDebtAmountContributedToFairValueOfPlanAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">498825000</ifrs-full:StructuredDebtAmountContributedToFairValueOfPlanAssets>
    <sbs:PercentageOfTotalStructuredInvestments contextRef="AsOf2022-12-31" decimals="INF" unitRef="Pure">0.194</sbs:PercentageOfTotalStructuredInvestments>
    <ifrs-full:StructuredDebtAmountContributedToFairValueOfPlanAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">599970000</ifrs-full:StructuredDebtAmountContributedToFairValueOfPlanAssets>
    <sbs:PercentageOfTotalStructuredInvestments contextRef="AsOf2021-12-31" decimals="INF" unitRef="Pure">0.228</sbs:PercentageOfTotalStructuredInvestments>
    <ifrs-full:OtherAssetsAmountContributedToFairValueOfPlanAssets contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">127315000</ifrs-full:OtherAssetsAmountContributedToFairValueOfPlanAssets>
    <sbs:PercentageOfOther contextRef="AsOf2022-12-31" decimals="INF" unitRef="Pure">0.050</sbs:PercentageOfOther>
    <ifrs-full:OtherAssetsAmountContributedToFairValueOfPlanAssets contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">159639000</ifrs-full:OtherAssetsAmountContributedToFairValueOfPlanAssets>
    <sbs:PercentageOfOther contextRef="AsOf2021-12-31" decimals="INF" unitRef="Pure">0.061</sbs:PercentageOfOther>
    <sbs:PlanAssetsAtFairValues contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">2567272000</sbs:PlanAssetsAtFairValues>
    <sbs:PercentageOfFairValueOfPlansAssets contextRef="AsOf2022-12-31" decimals="INF" unitRef="Pure">1</sbs:PercentageOfFairValueOfPlansAssets>
    <sbs:PlanAssetsAtFairValues contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">2634427000</sbs:PlanAssetsAtFairValues>
    <sbs:PercentageOfFairValueOfPlansAssets contextRef="AsOf2021-12-31" decimals="INF" unitRef="Pure">1</sbs:PercentageOfFairValueOfPlansAssets>
    <sbs:ActiveParticipantsOfPlan contextRef="From2022-01-012022-12-31_custom_G0PlanMember">8</sbs:ActiveParticipantsOfPlan>
    <sbs:ActiveParticipantsOfPlan contextRef="From2021-01-012021-12-31_custom_G0PlanMember">8</sbs:ActiveParticipantsOfPlan>
    <sbs:BeneficiariesRetireesAndSurvivors contextRef="From2022-01-012022-12-31_custom_G0PlanMember">1,750</sbs:BeneficiariesRetireesAndSurvivors>
    <sbs:BeneficiariesRetireesAndSurvivors contextRef="From2021-01-012021-12-31_custom_G0PlanMember">1,794</sbs:BeneficiariesRetireesAndSurvivors>
    <sbs:SummaryOfExpenseRelatedToDefinedBenefitPlanUnfundedTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfExpenseRelatedToDefinedBenefitPlanUnfundedTableTextBlock_pn3n3_z7L9319idDi8" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 9)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&lt;span id="xdx_8B7_zeCJfmwoICSi" style="display: none"&gt;&#160;Estimated expenses for 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2023&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 70%; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Interest cost rate&lt;/td&gt;&lt;td style="width: 10%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--EstimateOfContributionsExpectedToBePaidToPlan_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; width: 18%; text-align: right" title="Interest cost rates"&gt;225,220&lt;/td&gt;&lt;td style="width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Expense to be recognized&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ExpensesToBeRecognizedByEmployer_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Expense to be recognized"&gt;225,220&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

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    <ifrs-full:EstimateOfContributionsExpectedToBePaidToPlan
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    <sbs:ExpensesToBeRecognizedByEmployer
      contextRef="From2022-01-012022-12-31_custom_G0PlanMember"
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      unitRef="BRL">225220000</sbs:ExpensesToBeRecognizedByEmployer>
    <sbs:ActiveParticipantsOfPlan contextRef="From2022-01-012022-12-31_custom_SabesprevMaisOneMember">9,365</sbs:ActiveParticipantsOfPlan>
    <sbs:ActiveParticipantsOfPlan contextRef="From2021-01-012021-12-31_custom_SabesprevMaisOneMember">9,463</sbs:ActiveParticipantsOfPlan>
    <sbs:NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits
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    <sbs:NumberOfParticipantsOfRetirementBenefitPlanNotReceivingBenefits
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    <sbs:ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock_pn3n3_zyQlKS3bupcj" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Pension plan obligations (Details 10)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_8BD_zwztfAVxL74h" style="display: none"&gt;Reconciliation of expenses with pension obligations&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: left; padding-left: 5.4pt"&gt;G1 Plan (i)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--PensionPlanObligationSubtotal_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 11%; text-align: right" title="Subtotal"&gt;11,686&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--PensionPlanObligationSubtotal_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 11%; text-align: right" title="Subtotal"&gt;23,247&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PensionPlanObligationSubtotal_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="width: 11%; text-align: right" title="Subtotal"&gt;25,776&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;G0 Plan (ii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--PensionPlanObligationSubtotal_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Subtotal"&gt;78,779&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--PensionPlanObligationSubtotal_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Subtotal"&gt;66,587&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--PensionPlanObligationSubtotal_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="text-align: right" title="Subtotal"&gt;110,810&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Sabesprev Mais Plan (iii)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--PensionPlanObligationSubtotal_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--SabesprevMaisPlanMember_pn3n3" style="text-align: right" title="Subtotal"&gt;25,371&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--PensionPlanObligationSubtotal_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--SabesprevMaisPlanMember_pn3n3" style="text-align: right" title="Subtotal"&gt;22,406&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--PensionPlanObligationSubtotal_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--SabesprevMaisPlanMember_pn3n3" style="text-align: right" title="Subtotal"&gt;21,700&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;VIVEST Plan (iv)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--PensionPlanObligationSubtotal_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--VIVESTPlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Subtotal"&gt;326&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--PensionPlanObligationSubtotal_c20210101__20211231__ifrs-full--DefinedBenefitPlansAxis__custom--VIVESTPlanMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Subtotal"&gt;160&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PensionPlanObligationSubtotal_pn3n3_c20200101__20201231__ifrs-full--DefinedBenefitPlansAxis__custom--VIVESTPlanMember_ziJqg39yMnf2" style="border-bottom: Black 2.5pt double; text-align: right" title="Subtotal"&gt;58&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Subtotal&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--PensionPlanObligationSubtotal_c20220101__20221231_pn3n3" style="text-align: right" title="Subtotal"&gt;116,162&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--PensionPlanObligationSubtotal_c20210101__20211231_pn3n3" style="text-align: right" title="Subtotal"&gt;112,400&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--PensionPlanObligationSubtotal_c20200101__20201231_pn3n3" style="text-align: right" title="Subtotal"&gt;158,344&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Expenses capitalized in assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--ExpensesCapitalizedInAssets_c20220101__20221231_pn3n3" style="text-align: right" title="Expenses capitalized in assets"&gt;(3,359&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ExpensesCapitalizedInAssets_c20210101__20211231_pn3n3" style="text-align: right" title="Expenses capitalized in assets"&gt;(4,118&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--ExpensesCapitalizedInAssets_c20200101__20201231_pn3n3" style="text-align: right" title="Expenses capitalized in assets"&gt;(4,904&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--PensionPlanObligationOther_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Other"&gt;5,684&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--PensionPlanObligationOther_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Other"&gt;5,527&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--PensionPlanObligationOther_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Other"&gt;5,841&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Pension plan obligations (Note 29)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--PensionPlanObligations_c20220101__20221231_pn3n3" style="text-align: right" title="Pension plan obligations (Note 29)"&gt;118,487&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--PensionPlanObligations_c20210101__20211231_pn3n3" style="text-align: right" title="Pension plan obligations (Note 29)"&gt;113,809&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--PensionPlanObligations_c20200101__20201231_pn3n3" style="text-align: right" title="Pension plan obligations (Note 29)"&gt;159,281&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:ScheduleOfReconciliationOfExpensesWithPensionObligationsTableTextBlock>
    <sbs:PensionPlanObligationSubtotal
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    <sbs:PensionPlanObligationSubtotal
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      unitRef="BRL">25776000</sbs:PensionPlanObligationSubtotal>
    <sbs:PensionPlanObligationSubtotal
      contextRef="From2022-01-012022-12-31_custom_G0PlanMember"
      decimals="-3"
      unitRef="BRL">78779000</sbs:PensionPlanObligationSubtotal>
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      contextRef="From2021-01-012021-12-31_custom_G0PlanMember"
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      unitRef="BRL">66587000</sbs:PensionPlanObligationSubtotal>
    <sbs:PensionPlanObligationSubtotal
      contextRef="From2020-01-012020-12-31_custom_G0PlanMember"
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      unitRef="BRL">110810000</sbs:PensionPlanObligationSubtotal>
    <sbs:PensionPlanObligationSubtotal
      contextRef="From2022-01-012022-12-31_custom_SabesprevMaisPlanMember"
      decimals="-3"
      unitRef="BRL">25371000</sbs:PensionPlanObligationSubtotal>
    <sbs:PensionPlanObligationSubtotal
      contextRef="From2021-01-012021-12-31_custom_SabesprevMaisPlanMember"
      decimals="-3"
      unitRef="BRL">22406000</sbs:PensionPlanObligationSubtotal>
    <sbs:PensionPlanObligationSubtotal
      contextRef="From2020-01-012020-12-31_custom_SabesprevMaisPlanMember"
      decimals="-3"
      unitRef="BRL">21700000</sbs:PensionPlanObligationSubtotal>
    <sbs:PensionPlanObligationSubtotal
      contextRef="From2022-01-012022-12-31_custom_VIVESTPlanMember"
      decimals="-3"
      unitRef="BRL">326000</sbs:PensionPlanObligationSubtotal>
    <sbs:PensionPlanObligationSubtotal
      contextRef="From2021-01-012021-12-31_custom_VIVESTPlanMember"
      decimals="-3"
      unitRef="BRL">160000</sbs:PensionPlanObligationSubtotal>
    <sbs:PensionPlanObligationSubtotal
      contextRef="From2020-01-012020-12-31_custom_VIVESTPlanMember"
      decimals="-3"
      unitRef="BRL">58000</sbs:PensionPlanObligationSubtotal>
    <sbs:PensionPlanObligationSubtotal
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">116162000</sbs:PensionPlanObligationSubtotal>
    <sbs:PensionPlanObligationSubtotal
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">112400000</sbs:PensionPlanObligationSubtotal>
    <sbs:PensionPlanObligationSubtotal
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">158344000</sbs:PensionPlanObligationSubtotal>
    <sbs:ExpensesCapitalizedInAssets
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-3359000</sbs:ExpensesCapitalizedInAssets>
    <sbs:ExpensesCapitalizedInAssets
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-4118000</sbs:ExpensesCapitalizedInAssets>
    <sbs:ExpensesCapitalizedInAssets
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-4904000</sbs:ExpensesCapitalizedInAssets>
    <sbs:PensionPlanObligationOther
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">5684000</sbs:PensionPlanObligationOther>
    <sbs:PensionPlanObligationOther
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">5527000</sbs:PensionPlanObligationOther>
    <sbs:PensionPlanObligationOther
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">5841000</sbs:PensionPlanObligationOther>
    <sbs:PensionPlanObligations
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">118487000</sbs:PensionPlanObligations>
    <sbs:PensionPlanObligations
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">113809000</sbs:PensionPlanObligations>
    <sbs:PensionPlanObligations
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">159281000</sbs:PensionPlanObligations>
    <ifrs-full:DisclosureOfOtherLiabilitiesExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80A_eifrs-full--DisclosureOfOtherLiabilitiesExplanatory_zJks7nQmlIyc" style="font: 10pt Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;23&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_82C_zINSqMJayNfj"&gt;Services payable&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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. The amounts payable to the municipal governments related to transfers provided for in the concession agreements are also
recorded. The balances as of December 31, 2022 and 2021 were R$ &lt;span id="xdx_90F_ecustom--ServicesPayable_c20221231_pn3n3" title="Services payable"&gt;723,242&lt;/span&gt; and R$ &lt;span id="xdx_90E_ecustom--ServicesPayable_c20211231_pn3n3" title="Services payable"&gt;469,027&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 12pt/105% Arial, Helvetica, Sans-Serif; margin: 0 0 0 0.55pt; text-align: justify; text-indent: 0pt"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfOtherLiabilitiesExplanatory>
    <sbs:ServicesPayable contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">723242000</sbs:ServicesPayable>
    <sbs:ServicesPayable contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">469027000</sbs:ServicesPayable>
    <ifrs-full:DisclosureOfIssuedCapitalExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80E_eifrs-full--DisclosureOfIssuedCapitalExplanatory_zfYUl8VGEdDi" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;24&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_82A_zKnb4a3UaRdl"&gt;Equity &lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(a)&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Share capital&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022 and 2021, the authorized and
fully subscribed and paid-in capital, in the amount of R$ &lt;span id="xdx_901_ecustom--AuthorizedCapital_pn3n3_c20220101__20221231_zsoztJgXaE03" title="Paid-in capital value"&gt;&lt;span id="xdx_908_ecustom--AuthorizedCapital_pn3n3_c20210101__20211231_zKnCkbtDSj8" title="Paid-in capital value"&gt;15,000.000&lt;/span&gt;&lt;/span&gt;, was composed of &lt;span id="xdx_90C_ecustom--SubscribedAndPaidincapital_pid_c20220101__20221231_zMPxeW6yyWF2" title="Paid-in capital shares"&gt;&lt;span id="xdx_90F_ecustom--SubscribedAndPaidincapital_pid_c20210101__20211231_zn7oqo13XfB7" title="Paid-in capital shares"&gt;683,509,869&lt;/span&gt;&lt;/span&gt; registered, book-entry common shares
with no par value, as follows:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfSubscribedAndPaidinCapitalTableTextBlock_pn3n3_zy4rrnlatuSc" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Equity (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B2_zynZgOJrJMo5" style="display: none"&gt;Share capital&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Number of shares&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;%&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Number of shares&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: justify"&gt;State Department of Finance&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--NumberOfSharesIssued_iI_pid_c20221231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--StateDepartmentOfFinanceMember_z95AKcrGj9Ad" style="width: 10%; text-align: right" title="Number of shares"&gt;343,506,664&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span id="xdx_909_ecustom--PercentageOfShares_pid_dp_c20220101__20221231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--StateDepartmentOfFinanceMember_zIQsfU1UFmM6" title="Percentage of shares"&gt;50.3&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--NumberOfSharesIssued_iI_pid_c20211231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--StateDepartmentOfFinanceMember_zX4Xi5bLba27" style="width: 10%; text-align: right" title="Number of shares"&gt;343,506,664&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span id="xdx_90C_ecustom--PercentageOfShares_pid_dp_c20210101__20211231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--StateDepartmentOfFinanceMember_zDBgs9UCd5gi" title="Percentage of shares"&gt;50.3&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Other shareholders&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&#160;&#160;In Brazil &lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--NumberOfSharesIssued_iI_pid_c20221231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--OtherShareholdersInBrazilMember_fKDEp_z6ybk3wqM1M3" style="width: 10%; text-align: right" title="Number of shares"&gt;257,339,417&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span id="xdx_90E_ecustom--PercentageOfShares_pid_dp_c20220101__20221231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--OtherShareholdersInBrazilMember_fKDEp_z4j1IJWWSSz6" title="Percentage of shares"&gt;37.6&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--NumberOfSharesIssued_iI_pid_c20211231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--OtherShareholdersInBrazilMember_fKDEp_ztliYqNZzk9h" style="width: 10%; text-align: right" title="Number of shares"&gt;234,965,971&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span id="xdx_90D_ecustom--PercentageOfShares_pid_dp_c20210101__20211231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--OtherShareholdersInBrazilMember_fKDEp_z06nOvVE3sD" title="Percentage of shares"&gt;34.4&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&#160;&#160;Abroad &lt;sup&gt;(2) (3)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--NumberOfSharesIssued_iI_pid_c20221231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--OtherShareholdersAbroadsMember_fKDIpICgzKQ_____zJGr19g7KA2g" style="border-bottom: Black 1pt solid; text-align: right" title="Number of shares"&gt;82,663,788&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_907_ecustom--PercentageOfShares_pid_dp_c20220101__20221231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--OtherShareholdersAbroadsMember_fKDIpICgzKQ_____z4eQzldyt0Kf" title="Percentage of shares"&gt;12.1&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--NumberOfSharesIssued_iI_pid_c20211231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--OtherShareholdersAbroadsMember_fKDIpICgzKQ_____z02ExjEfxnyi" style="border-bottom: Black 1pt solid; text-align: right" title="Number of shares"&gt;105,037,234&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_90C_ecustom--PercentageOfShares_pid_dp_c20210101__20211231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--OtherShareholdersAbroadsMember_fKDIpICgzKQ_____zfbquZj88Sa6" title="Percentage of shares"&gt;15.3&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--NumberOfSharesIssued_iI_pid_c20221231_zVBTIe5p9Vq" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares"&gt;683,509,869&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_906_ecustom--PercentageOfShares_pid_dp_c20210101__20211231_zxIv3dylmS3h" title="Percentage of shares"&gt;100.0&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--NumberOfSharesIssued_iI_pid_c20211231_zHRrL1w3LjPj" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares"&gt;683,509,869&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_902_ecustom--PercentageOfShares_pid_dp_c20210101__20211231_zsTziAjAQZc7" title="Percentage of shares"&gt;100.0&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 12pt/107% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;&lt;span id="xdx_F01_zdsMr3eN578f" style="font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
  &lt;td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;&lt;span id="xdx_F11_zKj5bxULipGk" style="font-size: 9.5pt"&gt;As of December 31, 2022, the common shares traded in Brazil were held by 31,351 shareholders. It includes
six shares held by Companhia Paulista de Parcerias (CPP), which is controlled by the S&#xe3;o Paulo State Government.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/107% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F0D_zoOf7XIDvY3f" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(2)&lt;/td&gt;
  &lt;td id="xdx_F17_zpREfg6JVPnl" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;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.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/107% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F00_zCvmBDykjjw4" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(3)&lt;/td&gt;
  &lt;td id="xdx_F14_zsk6fsP05nN3" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;Each ADR corresponds to 1 share.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p id="xdx_8A7_za2pSRZg9KZ4" style="font: 10pt/107% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 12pt/107% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(b)&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Distribution of earnings&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfDistributionOfEarningsTableTextBlock_pn3n3_zCB7Rfsx5AYc" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Equity  (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8BE_zKgaVOJ06uwb" style="display: none"&gt;Distribution of earnings&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify"&gt;Profit for the year&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--ProfitLoss_c20220101__20221231_pn3n3" style="width: 11%; text-align: right" title="Profit for the year"&gt;3,121,267&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ProfitLoss_c20210101__20211231_pn3n3" style="width: 11%; text-align: right" title="Profit for the year"&gt;2,305,869&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ProfitLoss_c20200101__20201231_pn3n3" style="width: 11%; text-align: right" title="Profit for the year"&gt;973,318&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;(-) Legal reserve - 5%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--StatutoryReserve_c20221231_pn3n3" style="text-align: right" title="(-) Legal reserve - 5%"&gt;156,063&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--StatutoryReserve_c20211231_pn3n3" style="text-align: right" title="(-) Legal reserve - 5%"&gt;115,293&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--StatutoryReserve_c20201231_pn3n3" style="text-align: right" title="(-) Legal reserve - 5%"&gt;48,666&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font: 10pt Frutiger Light; text-align: justify; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Frutiger Light; text-align: justify; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ProfitForTheYearNetOfLegalReserve_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Distribution of earnings"&gt;2,965,204&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--ProfitForTheYearNetOfLegalReserve_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Distribution of earnings"&gt;2,190,576&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--ProfitForTheYearNetOfLegalReserve_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Distribution of earnings"&gt;924,652&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font: 10pt Frutiger Light; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Minimum mandatory dividend &#x2013; 25%&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--MinimumMandatoryDividend_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Minimum mandatory dividend - 25%"&gt;741,301&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--MinimumMandatoryDividend_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Minimum mandatory dividend - 25%"&gt;547,645&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--MinimumMandatoryDividend_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Minimum mandatory dividend - 25%"&gt;231,163&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Dividend per share and per ADS&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DividendPerShareAndPerADS_pid_c20220101__20221231_zSs32ZwCoWw" style="border-bottom: Black 1pt solid; text-align: right" title="Dividend per share and per ADS"&gt;1.08455&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--DividendPerShareAndPerADS_pid_c20210101__20211231_z0CPgsHNeBy6" style="border-bottom: Black 1pt solid; text-align: right" title="Dividend per share and per ADS"&gt;0.80122&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--DividendPerShareAndPerADS_pid_c20200101__20201231_zVVo9uAeogUk" style="border-bottom: Black 1pt solid; text-align: right" title="Dividend per share and per ADS"&gt;0.33820&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A6_zQLxfYaXUTG2" style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;On April 28, 2022, the Shareholders&#x2019; General Meeting
approved the distribution of complementary minimum dividends in the amount of R$ &lt;span id="xdx_903_eifrs-full--DividendsPaidClassifiedAsOperatingActivities_pn3n3_c20210101__20211231_zf6KYEGbdYOh" title="Dividends paid, classified as operating activities"&gt;96,700&lt;/span&gt; related to 2021. Thus, the amount of R$ &lt;span id="xdx_908_ecustom--SurplusMinimumMandatory_pn3n3_c20210101__20211231_zjklLrcMYyT6" title="Surplus Minimum Mandatory"&gt;55,631&lt;/span&gt;,
related to the portion exceeding the minimum mandatory dividends of 25%, established in the bylaws, recorded in the 2021 equity under
&#x201c;Complementary minimum dividends&#x201d; was transferred to current liabilities. These amounts started being paid in June 2022.&lt;/p&gt;

&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company proposed dividends as interest on capital
&lt;i&gt;ad referendum&lt;/i&gt; of the Annual Shareholders&#x2019; Meeting of 2023, in the amount of R$ &lt;span id="xdx_909_ecustom--DividendsPaidClassifiedAsOperatingActivities1_pn3n3_c20220101__20221231_zmFvweCdHKr9" title="Dividends paid, classified as operating activities"&gt;741,301&lt;/span&gt; (R$ &lt;span id="xdx_90C_ecustom--DividendsPaidClassifiedAsOperatingActivities1_pn3n3_c20210101__20211231_zNGlDzyVT9Ve" title="Dividends paid, classified as operating activities"&gt;547,645&lt;/span&gt; in 2021) and complementary
minimum dividends in the amount of R$ &lt;span id="xdx_909_ecustom--AdditionalProposedDividends_pn3n3_c20220101__20221231_zUiucHov0lSe" title="Additional Proposed Dividends"&gt;130,857&lt;/span&gt; (R$ &lt;span id="xdx_90C_ecustom--AdditionalProposedDividends_pn3n3_c20210101__20211231_zXUMkYeeMp9k" title="Additional Proposed Dividends"&gt;96,700&lt;/span&gt; in 2021), totaling R$ &lt;span id="xdx_906_ecustom--TotalingProposedDividends_pn3n3_c20220101__20221231_zx0olyEWqZxc" title="Totaling Proposed Dividends"&gt;872,158&lt;/span&gt; (R$ &lt;span id="xdx_906_ecustom--TotalingProposedDividends_pn3n3_c20210101__20211231_zfMSC4MBIgC7" title="Totaling Proposed Dividends"&gt;644,345&lt;/span&gt; in 2021), corresponding to R$ &lt;span id="xdx_907_eifrs-full--DividendsPaidOrdinarySharesPerShare_c20220101__20221231_pdd" title="Dividends paid, ordinary shares per share"&gt;1.2760&lt;/span&gt;
per common share (R$ &lt;span id="xdx_909_eifrs-full--DividendsPaidOrdinarySharesPerShare_c20210101__20211231_pdd" title="Dividends paid, ordinary shares per share"&gt;0.9427&lt;/span&gt; in 2021), to be resolved on the Shareholders&#x2019; Meeting to be held on April 27, 2023. The amount exceeding
the minimum mandatory dividend due in the year of R$ &lt;span id="xdx_901_ecustom--AdditionalProposedDividends_pn3n3_c20220101__20221231_zhgLICnmF2hh" title="Additional Proposed Dividends"&gt;130,857&lt;/span&gt; (R$ &lt;span id="xdx_90C_ecustom--AdditionalProposedDividends_pn3n3_c20210101__20211231_zKUYHMGVHxSg" title="Additional Proposed Dividends"&gt;96,700&lt;/span&gt; in 2021) was reclassified into equity to the &#x201c;Complementary
minimum dividends&#x201d; account, this amount includes the withholding income tax of R$ &lt;span id="xdx_908_ecustom--DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities_iI_pn3n3_c20221231_z99cxbpokWr5" title="Dividends Withholding Income Tax Recognized In Current Liabilities"&gt;53,930&lt;/span&gt; (R$ &lt;span id="xdx_90B_ecustom--DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities_iI_pn3n3_c20211231_zPPU9KqQZaeg" title="Dividends Withholding Income Tax Recognized In Current Liabilities"&gt;41,069&lt;/span&gt; in 2021).&lt;/p&gt;

&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company charged interest on capital to minimum dividends
by its net withholding income tax. The amount of R$ &lt;span id="xdx_904_ecustom--DividendsWitheldIncomeTax_iI_pn3n3_c20221231_zVMxLi2cYDr8" title="Dividends Witheld Income Tax"&gt;53,930&lt;/span&gt; (R$ &lt;span id="xdx_90A_ecustom--DividendsWitheldIncomeTax_iI_pn3n3_c20211231_zhmrb5vIVmaj" title="Dividends Witheld Income Tax"&gt;41,069&lt;/span&gt; in 2021) 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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The balance payable of interest on capital as of December
31, 2021 of R$ &lt;span id="xdx_90B_ecustom--DeclaredDividendPayables_c20221231_pn3n3" title="Declared Dividend Payables"&gt;741,725&lt;/span&gt; (R$ &lt;span id="xdx_909_ecustom--DeclaredDividendPayables_iI_pn3n3_c20211231_z9bmKsWVtxb5" title="Declared Dividend Payables"&gt;548,006&lt;/span&gt; in 2021) refers to the amount of R$ &lt;span id="xdx_900_ecustom--DeclaredDividendPayables1_c20221231_pn3n3" title="Declared Dividend Payables1"&gt;741,301&lt;/span&gt; (R$ &lt;span id="xdx_90E_ecustom--DeclaredDividendPayables1_c20211231_pn3n3" title="Declared Dividend Payables1"&gt;547,645&lt;/span&gt; in 2021) declared in 2022, net of withholding
income tax and R$ &lt;span id="xdx_90F_ecustom--DividendsWitheldIncomeTax1_c20221231_pn3n3" title="Dividends Witheld Income Tax1"&gt;424&lt;/span&gt; declared in prior years (R$ &lt;span id="xdx_90E_ecustom--DividendsWitheldIncomeTax1_c20211231_pn3n3" title="Dividends Witheld Income Tax1"&gt;361&lt;/span&gt; in 2021).&lt;/p&gt;

&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(c)&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Legal reserve&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span id="xdx_909_ecustom--DescriptionOfLegalReserve_c20220101__20221231" title="Description Of Legal Reserve"&gt;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&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 12pt/110% Arial, Helvetica, Sans-Serif; margin: 0; text-align: justify; text-indent: 0in"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;(d)&lt;/b&gt;&lt;/span&gt;&lt;b&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 7pt"&gt;&#160;&#160;&#160;&#160;&#160;&#160;
&lt;/span&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Investments reserve&lt;/span&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;As of December 31, 2022 and 2021, the balance of investment
reserve totaled R$ &lt;span id="xdx_907_ecustom--InvestmentReserve_c20220101__20221231_pn3n3" title="Investment Reserve"&gt;10,390,535&lt;/span&gt; and R$ &lt;span id="xdx_905_ecustom--InvestmentReserve_c20210101__20211231_pn3n3" title="Investment Reserve"&gt;8,297,489&lt;/span&gt;, respectively.&lt;/p&gt;






&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Pursuant to paragraph four of article 49 of the by-laws,
the Board of Directors may propose to the Shareholders&#x2019; 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:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 2pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 34pt"/&gt;&lt;td style="width: 14.2pt"&gt;I-&lt;/td&gt;&lt;td style="text-align: justify"&gt;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; and&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 2pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 34pt"/&gt;&lt;td style="width: 14.2pt"&gt;II-&lt;/td&gt;&lt;td style="text-align: justify"&gt;the reserve is intended to guarantee the investment plan and its balance may be used:&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 3pt 0 3pt 56.7pt; text-align: justify; text-indent: 14.2pt"&gt;a) to absorb losses,
whenever necessary;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 3pt 56.7pt; text-align: justify; text-indent: 14.2pt"&gt;b)&#160;&#160;&#160;&#160;&#160;&#160;&#160;to
distribute dividends, at any moment;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 3pt 56.7pt; text-align: justify; text-indent: 14.2pt"&gt;c)&#160;&#160;&#160;&#160;&#160;&#160;&#160;in
share redemption, reimbursement or purchase transactions authorized by law;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 3pt 0 3pt 56.7pt; text-align: justify; text-indent: 14.2pt"&gt;d)&#160;&#160;&#160;&#160;&#160;&#160;&#160;in
incorporation of the capital stock.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(e)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Allocation
of the profit for the year&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfAllocationOfProfitTableTextBlock_pn3n3_zXGrolseKrXb" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Equity (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span id="xdx_8BA_zJNYZBEJHiYc" style="display: none"&gt;Allocation of the profit for the year&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;Profit&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; width: 5%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;(+)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; width: 42%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;Profit for the year&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231_zZ8samHx0Oeb" style="font: 10pt/105% Frutiger Light; width: 17%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Profit for the year"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;3,121,267&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231_zuZZmGqHwz6a" style="font: 10pt/105% Frutiger Light; width: 19%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Profit for the year"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;2,305,869&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231_zzlfu1kwqYV" style="font: 10pt/105% Frutiger Light; width: 17%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Profit for the year"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;973,318&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;(-)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;Legal reserve &#x2013; 5%&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--StatutoryReserve_iI_pn3n3_c20221231_zrw69scAVLHf" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Legal reserve"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;156,063&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--StatutoryReserve_iI_pn3n3_c20211231_zSNxprkYN0F4" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Legal reserve"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;115,293&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--StatutoryReserve_iI_pn3n3_c20201231_zQA45OFqIYE5" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Legal reserve"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;48,666&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;(-)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;Minimum mandatory dividends&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--MinimumMandatoryDividend_pn3n3_c20220101__20221231_zDdjUbevMDm4" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Minimum mandatory dividends"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;741,301&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--MinimumMandatoryDividend_pn3n3_c20210101__20211231_znsDFzUBWVZ9" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Minimum mandatory dividends"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;547,645&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--MinimumMandatoryDividend_pn3n3_c20200101__20201231_zPQFN0l63CS1" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Minimum mandatory dividends"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;231,163&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;(-)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;Complementary minimum dividends&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--AdditionalProposedDividends_c20220101__20221231_pn3n3" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Additional proposed dividends"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;130,857&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--AdditionalProposedDividends_c20210101__20211231_pn3n3" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Additional proposed dividends"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;96,700&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--AdditionalProposedDividends_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Additional proposed dividends"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;40,806&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td colspan="2" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;Investment reserve recorded&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--InvestmentReserveRecorded_c20220101__20221231_pn3n3" style="border-top: Black 1pt solid; border-bottom: Black 1.5pt double; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Investment reserve recorded"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;2,093,046&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--InvestmentReserveRecorded_c20210101__20211231_pn3n3" style="border-top: Black 1pt solid; border-bottom: Black 1.5pt double; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Investment reserve recorded"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;1,546,231&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--InvestmentReserveRecorded_c20200101__20201231_pn3n3" style="border-bottom: Black 1.5pt double; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Investment reserve recorded"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;652,683&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p id="xdx_8AA_zBXzywN3lruf" style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Management will send for approval at the Shareholders&#x2019;
Meeting, a proposal to reallocate retained earnings the amount of R$ &lt;span id="xdx_90C_eifrs-full--RetainedEarnings_c20221231_pn3n3" title="Retained earnings"&gt;2,093,046&lt;/span&gt; to the Investment Reserve account, in order to meet the
investment needs foreseen in the Capital Budget.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(f)&#160;&#160;&#160;&#160;&#160;&#160;&#160;Retained
earnings&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(g) &#160;&#160;&#160;&#160;&#160;&#160;&#160;Other
comprehensive loss&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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
22, the breakdown of amounts recorded in 2022 and 2021.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfOtherComprehensiveLossTableTextBlock_pn3n3_zZrPViZmG2Je" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Equity  (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8BB_zDd7AtpWHwp1" style="display: none"&gt;Other comprehensive loss&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;G1 plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;G0 plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; padding-left: 3.5pt"&gt;Balance as of December 31, 2021&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--OtherComprehensiveLossBeginning_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zxi3RTni5J8e" style="width: 11%; text-align: right" title="Other comprehensive loss, beginning"&gt;212,114&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--OtherComprehensiveLossBeginning_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z7dsWXfu6Wwl" style="width: 11%; text-align: right" title="Other comprehensive loss, beginning"&gt;(165,740&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--OtherComprehensiveLossBeginning_iS_pn3n3_c20220101__20221231_zZgNCLBvGE8j" style="width: 11%; text-align: right" title="Other comprehensive loss, beginning"&gt;46,374&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Actuarial gains/(losses) for the year (Note 22)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains (losses)"&gt;(30,497&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains (losses)"&gt;161,766&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains (losses)"&gt;131,269&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;Balance as of December 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--OtherComprehensiveLossEnding_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zYSdkhYsAHy3" style="text-align: right" title="Other comprehensive loss, ending"&gt;181,617&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--OtherComprehensiveLossEnding_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zZhW4KRIT3c1" style="text-align: right" title="Other comprehensive loss, ending"&gt;(3,974&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--OtherComprehensiveLossEnding_iE_pn3n3_c20220101__20221231_zXdItF6EaZY2" style="text-align: right" title="Other comprehensive loss, ending"&gt;177,643&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8AD_zMdUtGnYdmN5" style="font: 10pt/105% Georgia, Times, Serif; margin: 0 0 0 0.55pt; text-align: justify; text-indent: -0.5in"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

</ifrs-full:DisclosureOfIssuedCapitalExplanatory>
    <sbs:AuthorizedCapital
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">15000000.000</sbs:AuthorizedCapital>
    <sbs:AuthorizedCapital
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">15000000.000</sbs:AuthorizedCapital>
    <sbs:SubscribedAndPaidincapital
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="Shares">683509869</sbs:SubscribedAndPaidincapital>
    <sbs:SubscribedAndPaidincapital
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="Shares">683509869</sbs:SubscribedAndPaidincapital>
    <sbs:SummaryOfSubscribedAndPaidinCapitalTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfSubscribedAndPaidinCapitalTableTextBlock_pn3n3_zy4rrnlatuSc" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Equity (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B2_zynZgOJrJMo5" style="display: none"&gt;Share capital&lt;/span&gt;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;December 31, 2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Number of shares&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;%&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Number of shares&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: justify"&gt;State Department of Finance&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--NumberOfSharesIssued_iI_pid_c20221231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--StateDepartmentOfFinanceMember_z95AKcrGj9Ad" style="width: 10%; text-align: right" title="Number of shares"&gt;343,506,664&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span id="xdx_909_ecustom--PercentageOfShares_pid_dp_c20220101__20221231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--StateDepartmentOfFinanceMember_zIQsfU1UFmM6" title="Percentage of shares"&gt;50.3&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--NumberOfSharesIssued_iI_pid_c20211231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--StateDepartmentOfFinanceMember_zX4Xi5bLba27" style="width: 10%; text-align: right" title="Number of shares"&gt;343,506,664&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span id="xdx_90C_ecustom--PercentageOfShares_pid_dp_c20210101__20211231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--StateDepartmentOfFinanceMember_zDBgs9UCd5gi" title="Percentage of shares"&gt;50.3&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Other shareholders&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 40%; text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&#160;&#160;In Brazil &lt;sup&gt;(1)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--NumberOfSharesIssued_iI_pid_c20221231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--OtherShareholdersInBrazilMember_fKDEp_z6ybk3wqM1M3" style="width: 10%; text-align: right" title="Number of shares"&gt;257,339,417&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span id="xdx_90E_ecustom--PercentageOfShares_pid_dp_c20220101__20221231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--OtherShareholdersInBrazilMember_fKDEp_z4j1IJWWSSz6" title="Percentage of shares"&gt;37.6&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--NumberOfSharesIssued_iI_pid_c20211231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--OtherShareholdersInBrazilMember_fKDEp_ztliYqNZzk9h" style="width: 10%; text-align: right" title="Number of shares"&gt;234,965,971&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span id="xdx_90D_ecustom--PercentageOfShares_pid_dp_c20210101__20211231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--OtherShareholdersInBrazilMember_fKDEp_z06nOvVE3sD" title="Percentage of shares"&gt;34.4&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt"&gt;&#160;&#160;Abroad &lt;sup&gt;(2) (3)&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--NumberOfSharesIssued_iI_pid_c20221231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--OtherShareholdersAbroadsMember_fKDIpICgzKQ_____zJGr19g7KA2g" style="border-bottom: Black 1pt solid; text-align: right" title="Number of shares"&gt;82,663,788&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_907_ecustom--PercentageOfShares_pid_dp_c20220101__20221231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--OtherShareholdersAbroadsMember_fKDIpICgzKQ_____z4eQzldyt0Kf" title="Percentage of shares"&gt;12.1&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--NumberOfSharesIssued_iI_pid_c20211231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--OtherShareholdersAbroadsMember_fKDIpICgzKQ_____z02ExjEfxnyi" style="border-bottom: Black 1pt solid; text-align: right" title="Number of shares"&gt;105,037,234&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_90C_ecustom--PercentageOfShares_pid_dp_c20210101__20211231__ifrs-full--ClassesOfEntitysOwnEquityInstrumentsAxis__custom--OtherShareholdersAbroadsMember_fKDIpICgzKQ_____zfbquZj88Sa6" title="Percentage of shares"&gt;15.3&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--NumberOfSharesIssued_iI_pid_c20221231_zVBTIe5p9Vq" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares"&gt;683,509,869&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_906_ecustom--PercentageOfShares_pid_dp_c20210101__20211231_zxIv3dylmS3h" title="Percentage of shares"&gt;100.0&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--NumberOfSharesIssued_iI_pid_c20211231_zHRrL1w3LjPj" style="border-bottom: Black 2.5pt double; text-align: right" title="Number of shares"&gt;683,509,869&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_902_ecustom--PercentageOfShares_pid_dp_c20210101__20211231_zsTziAjAQZc7" title="Percentage of shares"&gt;100.0&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 12pt/107% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;&lt;span id="xdx_F01_zdsMr3eN578f" style="font-size: 10pt"&gt;(1)&lt;/span&gt;&lt;/td&gt;
  &lt;td style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;&lt;span id="xdx_F11_zKj5bxULipGk" style="font-size: 9.5pt"&gt;As of December 31, 2022, the common shares traded in Brazil were held by 31,351 shareholders. It includes
six shares held by Companhia Paulista de Parcerias (CPP), which is controlled by the S&#xe3;o Paulo State Government.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/107% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F0D_zoOf7XIDvY3f" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(2)&lt;/td&gt;
  &lt;td id="xdx_F17_zpREfg6JVPnl" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;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.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt/107% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/107% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F00_zCvmBDykjjw4" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(3)&lt;/td&gt;
  &lt;td id="xdx_F14_zsk6fsP05nN3" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;Each ADR corresponds to 1 share.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


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    <ifrs-full:NumberOfSharesIssued
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      unitRef="Shares">343506664</ifrs-full:NumberOfSharesIssued>
    <sbs:PercentageOfShares
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      unitRef="Pure">0.503</sbs:PercentageOfShares>
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      unitRef="Shares">343506664</ifrs-full:NumberOfSharesIssued>
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    <ifrs-full:NumberOfSharesIssued
      contextRef="AsOf2022-12-31_custom_OtherShareholdersInBrazilMember"
      decimals="INF"
      id="Fact007334"
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      decimals="INF"
      id="Fact007336"
      unitRef="Pure">0.376</sbs:PercentageOfShares>
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      contextRef="AsOf2021-12-31_custom_OtherShareholdersInBrazilMember"
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      id="Fact007338"
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      decimals="INF"
      id="Fact007340"
      unitRef="Pure">0.344</sbs:PercentageOfShares>
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      contextRef="AsOf2022-12-31_custom_OtherShareholdersAbroadsMember"
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      id="Fact007342"
      unitRef="Shares">82663788</ifrs-full:NumberOfSharesIssued>
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      decimals="INF"
      id="Fact007344"
      unitRef="Pure">0.121</sbs:PercentageOfShares>
    <ifrs-full:NumberOfSharesIssued
      contextRef="AsOf2021-12-31_custom_OtherShareholdersAbroadsMember"
      decimals="INF"
      id="Fact007346"
      unitRef="Shares">105037234</ifrs-full:NumberOfSharesIssued>
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      unitRef="Pure">0.153</sbs:PercentageOfShares>
    <ifrs-full:NumberOfSharesIssued contextRef="AsOf2022-12-31" decimals="INF" unitRef="Shares">683509869</ifrs-full:NumberOfSharesIssued>
    <sbs:PercentageOfShares
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="Pure">1.000</sbs:PercentageOfShares>
    <ifrs-full:NumberOfSharesIssued contextRef="AsOf2021-12-31" decimals="INF" unitRef="Shares">683509869</ifrs-full:NumberOfSharesIssued>
    <sbs:PercentageOfShares
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="Pure">1.000</sbs:PercentageOfShares>
    <sbs:SummaryOfDistributionOfEarningsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89F_ecustom--SummaryOfDistributionOfEarningsTableTextBlock_pn3n3_zCB7Rfsx5AYc" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Equity  (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8BE_zKgaVOJ06uwb" style="display: none"&gt;Distribution of earnings&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify"&gt;Profit for the year&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--ProfitLoss_c20220101__20221231_pn3n3" style="width: 11%; text-align: right" title="Profit for the year"&gt;3,121,267&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ProfitLoss_c20210101__20211231_pn3n3" style="width: 11%; text-align: right" title="Profit for the year"&gt;2,305,869&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ProfitLoss_c20200101__20201231_pn3n3" style="width: 11%; text-align: right" title="Profit for the year"&gt;973,318&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;(-) Legal reserve - 5%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--StatutoryReserve_c20221231_pn3n3" style="text-align: right" title="(-) Legal reserve - 5%"&gt;156,063&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--StatutoryReserve_c20211231_pn3n3" style="text-align: right" title="(-) Legal reserve - 5%"&gt;115,293&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--StatutoryReserve_c20201231_pn3n3" style="text-align: right" title="(-) Legal reserve - 5%"&gt;48,666&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font: 10pt Frutiger Light; text-align: justify; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Frutiger Light; text-align: justify; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ProfitForTheYearNetOfLegalReserve_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Distribution of earnings"&gt;2,965,204&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--ProfitForTheYearNetOfLegalReserve_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Distribution of earnings"&gt;2,190,576&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--ProfitForTheYearNetOfLegalReserve_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Distribution of earnings"&gt;924,652&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font: 10pt Frutiger Light; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Minimum mandatory dividend &#x2013; 25%&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--MinimumMandatoryDividend_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Minimum mandatory dividend - 25%"&gt;741,301&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--MinimumMandatoryDividend_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Minimum mandatory dividend - 25%"&gt;547,645&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--MinimumMandatoryDividend_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Minimum mandatory dividend - 25%"&gt;231,163&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Dividend per share and per ADS&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--DividendPerShareAndPerADS_pid_c20220101__20221231_zSs32ZwCoWw" style="border-bottom: Black 1pt solid; text-align: right" title="Dividend per share and per ADS"&gt;1.08455&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--DividendPerShareAndPerADS_pid_c20210101__20211231_z0CPgsHNeBy6" style="border-bottom: Black 1pt solid; text-align: right" title="Dividend per share and per ADS"&gt;0.80122&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--DividendPerShareAndPerADS_pid_c20200101__20201231_zVVo9uAeogUk" style="border-bottom: Black 1pt solid; text-align: right" title="Dividend per share and per ADS"&gt;0.33820&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfDistributionOfEarningsTableTextBlock>
    <ifrs-full:ProfitLoss
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      decimals="-3"
      unitRef="BRL">3121267000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2305869000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">973318000</ifrs-full:ProfitLoss>
    <ifrs-full:StatutoryReserve contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">156063000</ifrs-full:StatutoryReserve>
    <ifrs-full:StatutoryReserve contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">115293000</ifrs-full:StatutoryReserve>
    <ifrs-full:StatutoryReserve contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">48666000</ifrs-full:StatutoryReserve>
    <sbs:ProfitForTheYearNetOfLegalReserve
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2965204000</sbs:ProfitForTheYearNetOfLegalReserve>
    <sbs:ProfitForTheYearNetOfLegalReserve
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2190576000</sbs:ProfitForTheYearNetOfLegalReserve>
    <sbs:ProfitForTheYearNetOfLegalReserve
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">924652000</sbs:ProfitForTheYearNetOfLegalReserve>
    <sbs:MinimumMandatoryDividend
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      unitRef="BRL">741301000</sbs:MinimumMandatoryDividend>
    <sbs:MinimumMandatoryDividend
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">547645000</sbs:MinimumMandatoryDividend>
    <sbs:MinimumMandatoryDividend
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">231163000</sbs:MinimumMandatoryDividend>
    <sbs:DividendPerShareAndPerADS
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="USDPShares">1.08455</sbs:DividendPerShareAndPerADS>
    <sbs:DividendPerShareAndPerADS
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="USDPShares">0.80122</sbs:DividendPerShareAndPerADS>
    <sbs:DividendPerShareAndPerADS
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="USDPShares">0.33820</sbs:DividendPerShareAndPerADS>
    <ifrs-full:DividendsPaidClassifiedAsOperatingActivities
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">96700000</ifrs-full:DividendsPaidClassifiedAsOperatingActivities>
    <sbs:SurplusMinimumMandatory
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">55631000</sbs:SurplusMinimumMandatory>
    <sbs:DividendsPaidClassifiedAsOperatingActivities1
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">741301000</sbs:DividendsPaidClassifiedAsOperatingActivities1>
    <sbs:DividendsPaidClassifiedAsOperatingActivities1
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">547645000</sbs:DividendsPaidClassifiedAsOperatingActivities1>
    <sbs:AdditionalProposedDividends
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">130857000</sbs:AdditionalProposedDividends>
    <sbs:AdditionalProposedDividends
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">96700000</sbs:AdditionalProposedDividends>
    <sbs:TotalingProposedDividends
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">872158000</sbs:TotalingProposedDividends>
    <sbs:TotalingProposedDividends
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">644345000</sbs:TotalingProposedDividends>
    <ifrs-full:DividendsPaidOrdinarySharesPerShare
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="USDPShares">1.2760</ifrs-full:DividendsPaidOrdinarySharesPerShare>
    <ifrs-full:DividendsPaidOrdinarySharesPerShare
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="USDPShares">0.9427</ifrs-full:DividendsPaidOrdinarySharesPerShare>
    <sbs:AdditionalProposedDividends
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">130857000</sbs:AdditionalProposedDividends>
    <sbs:AdditionalProposedDividends
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">96700000</sbs:AdditionalProposedDividends>
    <sbs:DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">53930000</sbs:DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities>
    <sbs:DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">41069000</sbs:DividendsWithholdingIncomeTaxRecognizedInCurrentLiabilities>
    <sbs:DividendsWitheldIncomeTax contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">53930000</sbs:DividendsWitheldIncomeTax>
    <sbs:DividendsWitheldIncomeTax contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">41069000</sbs:DividendsWitheldIncomeTax>
    <sbs:DeclaredDividendPayables contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">741725000</sbs:DeclaredDividendPayables>
    <sbs:DeclaredDividendPayables contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">548006000</sbs:DeclaredDividendPayables>
    <sbs:DeclaredDividendPayables1 contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">741301000</sbs:DeclaredDividendPayables1>
    <sbs:DeclaredDividendPayables1 contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">547645000</sbs:DeclaredDividendPayables1>
    <sbs:DividendsWitheldIncomeTax1 contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">424000</sbs:DividendsWitheldIncomeTax1>
    <sbs:DividendsWitheldIncomeTax1 contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">361000</sbs:DividendsWitheldIncomeTax1>
    <sbs:DescriptionOfLegalReserve contextRef="From2022-01-01to2022-12-31">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. 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</sbs:DescriptionOfLegalReserve>
    <sbs:InvestmentReserve
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">10390535000</sbs:InvestmentReserve>
    <sbs:InvestmentReserve
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">8297489000</sbs:InvestmentReserve>
    <sbs:SummaryOfAllocationOfProfitTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89A_ecustom--SummaryOfAllocationOfProfitTableTextBlock_pn3n3_zXGrolseKrXb" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Equity (Details 2)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span id="xdx_8BA_zJNYZBEJHiYc" style="display: none"&gt;Allocation of the profit for the year&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;&lt;b&gt;2022&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;&lt;b&gt;2021&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right; text-indent: 1.7pt"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;&lt;b&gt;2020&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;Profit&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; width: 5%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;(+)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; width: 42%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;Profit for the year&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_eifrs-full--ProfitLoss_pn3n3_c20220101__20221231_zZ8samHx0Oeb" style="font: 10pt/105% Frutiger Light; width: 17%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Profit for the year"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;3,121,267&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--ProfitLoss_pn3n3_c20210101__20211231_zuZZmGqHwz6a" style="font: 10pt/105% Frutiger Light; width: 19%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Profit for the year"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;2,305,869&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_982_eifrs-full--ProfitLoss_pn3n3_c20200101__20201231_zzlfu1kwqYV" style="font: 10pt/105% Frutiger Light; width: 17%; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Profit for the year"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;973,318&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;(-)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;Legal reserve &#x2013; 5%&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_980_eifrs-full--StatutoryReserve_iI_pn3n3_c20221231_zrw69scAVLHf" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Legal reserve"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;156,063&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_986_eifrs-full--StatutoryReserve_iI_pn3n3_c20211231_zSNxprkYN0F4" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Legal reserve"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;115,293&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_eifrs-full--StatutoryReserve_iI_pn3n3_c20201231_zQA45OFqIYE5" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Legal reserve"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;48,666&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;(-)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;Minimum mandatory dividends&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98E_ecustom--MinimumMandatoryDividend_pn3n3_c20220101__20221231_zDdjUbevMDm4" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Minimum mandatory dividends"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;741,301&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--MinimumMandatoryDividend_pn3n3_c20210101__20211231_znsDFzUBWVZ9" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Minimum mandatory dividends"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;547,645&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--MinimumMandatoryDividend_pn3n3_c20200101__20201231_zPQFN0l63CS1" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Minimum mandatory dividends"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;231,163&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;(-)&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;Complementary minimum dividends&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_988_ecustom--AdditionalProposedDividends_c20220101__20221231_pn3n3" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Additional proposed dividends"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;130,857&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--AdditionalProposedDividends_c20210101__20211231_pn3n3" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Additional proposed dividends"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;96,700&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--AdditionalProposedDividends_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Additional proposed dividends"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;40,806&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td colspan="2" style="font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: left"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;Investment reserve recorded&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_987_ecustom--InvestmentReserveRecorded_c20220101__20221231_pn3n3" style="border-top: Black 1pt solid; border-bottom: Black 1.5pt double; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Investment reserve recorded"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;2,093,046&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_985_ecustom--InvestmentReserveRecorded_c20210101__20211231_pn3n3" style="border-top: Black 1pt solid; border-bottom: Black 1.5pt double; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Investment reserve recorded"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;1,546,231&lt;/span&gt;&lt;/td&gt;
    &lt;td id="xdx_98A_ecustom--InvestmentReserveRecorded_c20200101__20201231_pn3n3" style="border-bottom: Black 1.5pt double; font: 10pt/105% Frutiger Light; padding-right: 5.4pt; padding-left: 5.4pt; text-align: right" title="Investment reserve recorded"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 9pt; line-height: 105%"&gt;652,683&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
</sbs:SummaryOfAllocationOfProfitTableTextBlock>
    <ifrs-full:ProfitLoss
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">3121267000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2305869000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">973318000</ifrs-full:ProfitLoss>
    <ifrs-full:StatutoryReserve contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">156063000</ifrs-full:StatutoryReserve>
    <ifrs-full:StatutoryReserve contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">115293000</ifrs-full:StatutoryReserve>
    <ifrs-full:StatutoryReserve contextRef="AsOf2020-12-31" decimals="-3" unitRef="BRL">48666000</ifrs-full:StatutoryReserve>
    <sbs:MinimumMandatoryDividend
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">741301000</sbs:MinimumMandatoryDividend>
    <sbs:MinimumMandatoryDividend
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">547645000</sbs:MinimumMandatoryDividend>
    <sbs:MinimumMandatoryDividend
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">231163000</sbs:MinimumMandatoryDividend>
    <sbs:AdditionalProposedDividends
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">130857000</sbs:AdditionalProposedDividends>
    <sbs:AdditionalProposedDividends
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">96700000</sbs:AdditionalProposedDividends>
    <sbs:AdditionalProposedDividends
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">40806000</sbs:AdditionalProposedDividends>
    <sbs:InvestmentReserveRecorded
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">2093046000</sbs:InvestmentReserveRecorded>
    <sbs:InvestmentReserveRecorded
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1546231000</sbs:InvestmentReserveRecorded>
    <sbs:InvestmentReserveRecorded
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">652683000</sbs:InvestmentReserveRecorded>
    <ifrs-full:RetainedEarnings contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">2093046000</ifrs-full:RetainedEarnings>
    <sbs:SummaryOfOtherComprehensiveLossTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_899_ecustom--SummaryOfOtherComprehensiveLossTableTextBlock_pn3n3_zZrPViZmG2Je" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Equity  (Details 3)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 3.5pt"&gt;&lt;span id="xdx_8BB_zDd7AtpWHwp1" style="display: none"&gt;Other comprehensive loss&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;G1 plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;G0 plan&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; padding-left: 3.5pt"&gt;Balance as of December 31, 2021&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--OtherComprehensiveLossBeginning_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zxi3RTni5J8e" style="width: 11%; text-align: right" title="Other comprehensive loss, beginning"&gt;212,114&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--OtherComprehensiveLossBeginning_iS_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_z7dsWXfu6Wwl" style="width: 11%; text-align: right" title="Other comprehensive loss, beginning"&gt;(165,740&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--OtherComprehensiveLossBeginning_iS_pn3n3_c20220101__20221231_zZgNCLBvGE8j" style="width: 11%; text-align: right" title="Other comprehensive loss, beginning"&gt;46,374&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 3.5pt"&gt;Actuarial gains/(losses) for the year (Note 22)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains (losses)"&gt;(30,497&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains (losses)"&gt;161,766&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Actuarial gains (losses)"&gt;131,269&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-left: 3.5pt"&gt;Balance as of December 31, 2022&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--OtherComprehensiveLossEnding_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G1PlanMember_zYSdkhYsAHy3" style="text-align: right" title="Other comprehensive loss, ending"&gt;181,617&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--OtherComprehensiveLossEnding_iE_pn3n3_c20220101__20221231__ifrs-full--DefinedBenefitPlansAxis__custom--G0PlanMember_zZhW4KRIT3c1" style="text-align: right" title="Other comprehensive loss, ending"&gt;(3,974&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--OtherComprehensiveLossEnding_iE_pn3n3_c20220101__20221231_zXdItF6EaZY2" style="text-align: right" title="Other comprehensive loss, ending"&gt;177,643&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfOtherComprehensiveLossTableTextBlock>
    <sbs:OtherComprehensiveLossBeginning
      contextRef="AsOf2021-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">212114000</sbs:OtherComprehensiveLossBeginning>
    <sbs:OtherComprehensiveLossBeginning
      contextRef="AsOf2021-12-31_custom_G0PlanMember"
      decimals="-3"
      unitRef="BRL">-165740000</sbs:OtherComprehensiveLossBeginning>
    <sbs:OtherComprehensiveLossBeginning contextRef="AsOf2021-12-31" decimals="-3" unitRef="BRL">46374000</sbs:OtherComprehensiveLossBeginning>
    <ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">-30497000</ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-012022-12-31_custom_G0PlanMember"
      decimals="-3"
      unitRef="BRL">161766000</ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset>
    <ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">131269000</ifrs-full:ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset>
    <sbs:OtherComprehensiveLossEnding
      contextRef="AsOf2022-12-31_custom_G1PlanMember"
      decimals="-3"
      unitRef="BRL">181617000</sbs:OtherComprehensiveLossEnding>
    <sbs:OtherComprehensiveLossEnding
      contextRef="AsOf2022-12-31_custom_G0PlanMember"
      decimals="-3"
      unitRef="BRL">-3974000</sbs:OtherComprehensiveLossEnding>
    <sbs:OtherComprehensiveLossEnding contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">177643000</sbs:OtherComprehensiveLossEnding>
    <ifrs-full:DisclosureOfEarningsPerShareExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_805_eifrs-full--DisclosureOfEarningsPerShareExplanatory_zhT6f2PqU3K1" style="font: 10pt/105% Georgia, Times, Serif; margin: 0 0 0 0.55pt; text-align: justify; text-indent: -0.5in"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;25&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_82F_zMjwuwaq3uG1"&gt;Earnings per share&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;Basic and diluted&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Basic earnings per share is calculated by dividing the
equity attributable to the Company&#x2019;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.&lt;/p&gt;

&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_888_ecustom--SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock_pn3n3_zic0XStB8wke" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Earnings per share (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B3_zIkYGvwmQwlb" style="display: none"&gt;Schedule of earnings per share, basic and diluted&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_495_20220101__20221231_z3F374KLt7Wj" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_499_20210101__20211231_zFUHPxi5pgFh" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20200101__20201231_z55ufgCI7d8i" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eifrs-full--ProfitLoss_zJ7uRb4l4YG7" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify"&gt;Earnings attributable to Company&#x2019;s owners&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;3,121,267&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;2,305,869&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;973,318&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--NumberOfShareIssued_pid_zuSg9RXhMi5j" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Weighted average number of common shares issued&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;683,509,869&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;683,509,869&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;683,509,869&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--BasicAndDilutedEarningsLossPerShareOne_pid_uUSDPShares_zIqNGc17jcf6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Basic and diluted earnings per share (reais per share)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;4.57&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;3.37&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1.42&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/105% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfEarningsPerShareExplanatory>
    <sbs:SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_888_ecustom--SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock_pn3n3_zic0XStB8wke" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Earnings per share (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B3_zIkYGvwmQwlb" style="display: none"&gt;Schedule of earnings per share, basic and diluted&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_495_20220101__20221231_z3F374KLt7Wj" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_499_20210101__20211231_zFUHPxi5pgFh" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20200101__20201231_z55ufgCI7d8i" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eifrs-full--ProfitLoss_zJ7uRb4l4YG7" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify"&gt;Earnings attributable to Company&#x2019;s owners&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;3,121,267&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;2,305,869&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;973,318&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--NumberOfShareIssued_pid_zuSg9RXhMi5j" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Weighted average number of common shares issued&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;683,509,869&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;683,509,869&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;683,509,869&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_ecustom--BasicAndDilutedEarningsLossPerShareOne_pid_uUSDPShares_zIqNGc17jcf6" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Basic and diluted earnings per share (reais per share)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;4.57&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;3.37&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1.42&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</sbs:SummaryOfEarningsPerShareBasicAndDilutedTableTextBlock>
    <ifrs-full:ProfitLoss
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">3121267000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">2305869000</ifrs-full:ProfitLoss>
    <ifrs-full:ProfitLoss
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">973318000</ifrs-full:ProfitLoss>
    <sbs:NumberOfShareIssued
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="Shares">683509869</sbs:NumberOfShareIssued>
    <sbs:NumberOfShareIssued
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="Shares">683509869</sbs:NumberOfShareIssued>
    <sbs:NumberOfShareIssued
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="Shares">683509869</sbs:NumberOfShareIssued>
    <sbs:BasicAndDilutedEarningsLossPerShareOne
      contextRef="From2022-01-01to2022-12-31"
      decimals="INF"
      unitRef="USDPShares">4.57</sbs:BasicAndDilutedEarningsLossPerShareOne>
    <sbs:BasicAndDilutedEarningsLossPerShareOne
      contextRef="From2021-01-012021-12-31"
      decimals="INF"
      unitRef="USDPShares">3.37</sbs:BasicAndDilutedEarningsLossPerShareOne>
    <sbs:BasicAndDilutedEarningsLossPerShareOne
      contextRef="From2020-01-012020-12-31"
      decimals="INF"
      unitRef="USDPShares">1.42</sbs:BasicAndDilutedEarningsLossPerShareOne>
    <ifrs-full:DisclosureOfOperatingSegmentsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_809_eifrs-full--DisclosureOfOperatingSegmentsExplanatory_zuoPny0UCipe" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/105% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;26&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_82B_zouJz8qaVqhk"&gt;Operating segment information&lt;/span&gt; &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Result&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfOperatingSegmentInformationTableTextBlock_pn3n3_zQMKsqrFAsB1" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Operating segment information (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;&lt;span id="xdx_8B5_zELNESEe7qi7" style="display: none"&gt;Schedule of operating segment information&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Sanitation (i)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Reconciliation to the financial statements (ii)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Balance as per financial statements&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: left; padding-left: 2.85pt"&gt;Gross operating revenue&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--RevenueAndOperatingIncome_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkpCaA___zpq4NzHOTgU1" style="width: 11%; text-align: right" title="Gross operating revenue"&gt;18,629,959&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--RevenueAndOperatingIncome_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zilPGacvLxfh" style="width: 11%; text-align: right" title="Gross operating revenue"&gt;4,863,752&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--RevenueAndOperatingIncome_c20220101__20221231_pn3n3" style="width: 11%; text-align: right" title="Gross operating revenue"&gt;23,493,711&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Gross sales deductions&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--GrossSalesDeductions_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zoOltPVrdbof" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"&gt;(1,437,991&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--GrossSalesDeductions_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zt7JK8Cpe8K4" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7527"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--GrossSalesDeductions_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"&gt;(1,437,991&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Net operating revenue&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zorpbR2GNz5d" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;17,191,968&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zYIh7BnXp0n5" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;4,863,752&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Revenue_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;22,055,720&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Costs, selling, general and administrative expenses&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--CostsSellingAndAdministrativeExpenses_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zH4VwPedZdF2" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses"&gt;(12,689,051&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--CostsSellingAndAdministrativeExpenses_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zyJ4s8VF9A6d" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses"&gt;(4,754,383&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--CostsSellingAndAdministrativeExpenses_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses"&gt;(17,443,434&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Income from operations before other operating expenses, net and equity accounting&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zizWXugeY6i9" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting"&gt;4,502,917&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zbFtf7dNiey7" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting"&gt;109,369&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting"&gt;4,612,286&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Other operating income / (expenses), net&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--OtherOperatingIncomeExpense_c20220101__20221231_pn3n3" style="text-align: right" title="Other operating income/(expenses), net"&gt;8,327&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Equity accounting&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--EquityInResultsOfInvestmentsInAffiliaties_c20220101__20221231_pn3n3" style="text-align: right" title="Equity accounting"&gt;24,551&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Financial result, net&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--FinanceIncomeExpenseNet_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Financial result, net"&gt;(372,414&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 2.85pt"&gt;Income from operations before taxes&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ProfitLossBeforeTax_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Income from operations before taxes"&gt;4,272,750&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DepreciationAndAmortisationExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_z39LUSCvDRg3" style="text-align: right" title="Depreciation and amortization"&gt;(2,450,849&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--DepreciationAndAmortisationExpense_c20220101__20221231_pn3n3" style="text-align: right" title="Depreciation and amortization"&gt;(2,450,849&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Result&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Sanitation (i)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Reconciliation to the financial statements (ii)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Balance as per financial statements&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: left; padding-left: 2.85pt"&gt;Gross operating revenue&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--RevenueAndOperatingIncome_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zX6IAotCkzt1" style="width: 11%; text-align: right" title="Gross operating revenue"&gt;16,304,206&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--RevenueAndOperatingIncome_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zNbLX3qItUCc" style="width: 11%; text-align: right" title="Gross operating revenue"&gt;4,376,739&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--RevenueAndOperatingIncome_c20210101__20211231_pn3n3" style="width: 11%; text-align: right" title="Gross operating revenue"&gt;20,680,945&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Gross sales deductions&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--GrossSalesDeductions_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zWFRAeSJIBNd" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"&gt;(1,189,884&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--GrossSalesDeductions_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____z64RBhy8wV5f" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7569"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--GrossSalesDeductions_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"&gt;(1,189,884&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Net operating revenue&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zJEN43UtcQRg" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;15,114,322&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zjcJHlW2kn0j" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;4,376,739&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Revenue_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;19,491,061&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Costs, selling, general and administrative expenses&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--CostsSellingAndAdministrativeExpenses_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zVMr3W0KFNLc" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses"&gt;(11,115,383&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--CostsSellingAndAdministrativeExpenses_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____za3s5fWCtgo6" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses"&gt;(4,278,337&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--CostsSellingAndAdministrativeExpenses_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses"&gt;(15,393,720&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Income from operations before other operating expenses, net and equity accounting&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_z4FpWmAQUbui" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting"&gt;3,998,939&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zhFJJ3Jn5Lwa" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting"&gt;98,402&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting"&gt;4,097,341&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Other operating income / (expenses), net&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--OtherOperatingIncomeExpense_c20210101__20211231_pn3n3" style="text-align: right" title="Other operating income/(expenses), net"&gt;(21,841&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Equity accounting&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--EquityInResultsOfInvestmentsInAffiliaties_c20210101__20211231_pn3n3" style="text-align: right" title="Equity accounting"&gt;22,079&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Financial result, net&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--FinanceIncomeExpenseNet_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Financial result, net"&gt;(927,423&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 2.85pt"&gt;Income from operations before taxes&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--ProfitLossBeforeTax_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Income from operations before taxes"&gt;3,170,156&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DepreciationAndAmortisationExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_z2saOJShiyaj" style="text-align: right" title="Depreciation and amortization"&gt;(2,253,322&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DepreciationAndAmortisationExpense_c20210101__20211231_pn3n3" style="text-align: right" title="Depreciation and amortization"&gt;(2,253,322&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F03_zNTxUJikCCWg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(i)&lt;/td&gt;
  &lt;td id="xdx_F10_zDjsOI8tEfXi" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;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;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F02_zHFrpWtKPdBg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(ii)&lt;/td&gt;
  &lt;td id="xdx_F15_zcXwSy9GVBvh" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;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 14 (b).&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Result&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Sanitation (i)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Reconciliation to the financial statements (ii)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Balance as per financial statements&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: left; padding-left: 2.85pt"&gt;Gross operating revenue&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--RevenueAndOperatingIncome_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zv6eGcH6bbDc" style="width: 11%; text-align: right" title="Gross operating revenue"&gt;15,157,780&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--RevenueAndOperatingIncome_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____z7IWlFmkouHi" style="width: 11%; text-align: right" title="Gross operating revenue"&gt;3,716,616&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--RevenueAndOperatingIncome_c20200101__20201231_pn3n3" style="width: 11%; text-align: right" title="Gross operating revenue"&gt;18,874,396&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Gross sales deductions&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--GrossSalesDeductions_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zUw2iiAAt667" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"&gt;(1,076,855&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--GrossSalesDeductions_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zGkl4IZddtd4" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7613"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--GrossSalesDeductions_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"&gt;(1,076,855&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Net operating revenue&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zxKqfVbTJHH9" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;14,080,925&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zOEJiqUJTQv3" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;3,716,616&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Revenue_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;17,797,541&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Costs, selling, general and administrative expenses&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--CostsSellingAndAdministrativeExpenses_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zcRED5LSvYWe" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses"&gt;(9,796,821&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--CostsSellingAndAdministrativeExpenses_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____ztIHuh9cdJdb" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses"&gt;(3,630,139&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--CostsSellingAndAdministrativeExpenses_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses"&gt;(13,426,960&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Income from operations before other operating expenses, net and equity accounting&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zC9nUe8bEPv7" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting"&gt;4,284,104&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zYATU79enuS" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting"&gt;86,477&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting"&gt;4,370,581&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Other operating income / (expenses), net&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--OtherOperatingIncomeExpense_c20200101__20201231_pn3n3" style="text-align: right" title="Other operating income/(expenses), net"&gt;107,656&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Equity accounting&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--EquityInResultsOfInvestmentsInAffiliaties_c20200101__20201231_pn3n3" style="text-align: right" title="Equity accounting"&gt;14,136&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Financial result, net&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--FinanceIncomeExpenseNet_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Financial result, net"&gt;(3,166,371&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 2.85pt"&gt;Income from operations before taxes&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ProfitLossBeforeTax_c20200101__20201231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Income from operations before taxes"&gt;1,326,002&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DepreciationAndAmortisationExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zBlFQLCa7tV9" style="text-align: right" title="Depreciation and amortization"&gt;(2,037,112&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--DepreciationAndAmortisationExpense_c20200101__20201231_pn3n3" style="text-align: right" title="Depreciation and amortization"&gt;(2,037,112&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F06_zbDVPgtQ2uq5" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(i)&lt;/td&gt;
  &lt;td id="xdx_F13_zqYhBmNxTYoj" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;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;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F03_zbQsuhtYoVCg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(ii)&lt;/td&gt;
  &lt;td id="xdx_F1C_zkocYOPsk87j" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;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 14 (b).&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p id="xdx_8AB_zz1fAxMuKQpi" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfOperatingSegmentsExplanatory>
    <sbs:SummaryOfOperatingSegmentInformationTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89D_ecustom--SummaryOfOperatingSegmentInformationTableTextBlock_pn3n3_zQMKsqrFAsB1" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Operating segment information (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;&lt;span id="xdx_8B5_zELNESEe7qi7" style="display: none"&gt;Schedule of operating segment information&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2022&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Sanitation (i)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Reconciliation to the financial statements (ii)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Balance as per financial statements&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: left; padding-left: 2.85pt"&gt;Gross operating revenue&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--RevenueAndOperatingIncome_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkpCaA___zpq4NzHOTgU1" style="width: 11%; text-align: right" title="Gross operating revenue"&gt;18,629,959&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--RevenueAndOperatingIncome_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zilPGacvLxfh" style="width: 11%; text-align: right" title="Gross operating revenue"&gt;4,863,752&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--RevenueAndOperatingIncome_c20220101__20221231_pn3n3" style="width: 11%; text-align: right" title="Gross operating revenue"&gt;23,493,711&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Gross sales deductions&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--GrossSalesDeductions_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zoOltPVrdbof" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"&gt;(1,437,991&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--GrossSalesDeductions_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zt7JK8Cpe8K4" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7527"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--GrossSalesDeductions_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"&gt;(1,437,991&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Net operating revenue&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zorpbR2GNz5d" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;17,191,968&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--Revenue_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zYIh7BnXp0n5" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;4,863,752&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Revenue_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;22,055,720&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Costs, selling, general and administrative expenses&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--CostsSellingAndAdministrativeExpenses_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zH4VwPedZdF2" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses"&gt;(12,689,051&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--CostsSellingAndAdministrativeExpenses_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zyJ4s8VF9A6d" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses"&gt;(4,754,383&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--CostsSellingAndAdministrativeExpenses_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses"&gt;(17,443,434&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Income from operations before other operating expenses, net and equity accounting&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zizWXugeY6i9" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting"&gt;4,502,917&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zbFtf7dNiey7" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting"&gt;109,369&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting"&gt;4,612,286&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Other operating income / (expenses), net&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--OtherOperatingIncomeExpense_c20220101__20221231_pn3n3" style="text-align: right" title="Other operating income/(expenses), net"&gt;8,327&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Equity accounting&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--EquityInResultsOfInvestmentsInAffiliaties_c20220101__20221231_pn3n3" style="text-align: right" title="Equity accounting"&gt;24,551&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Financial result, net&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--FinanceIncomeExpenseNet_c20220101__20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Financial result, net"&gt;(372,414&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 2.85pt"&gt;Income from operations before taxes&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ProfitLossBeforeTax_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Income from operations before taxes"&gt;4,272,750&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--DepreciationAndAmortisationExpense_pn3n3_c20220101__20221231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_z39LUSCvDRg3" style="text-align: right" title="Depreciation and amortization"&gt;(2,450,849&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--DepreciationAndAmortisationExpense_c20220101__20221231_pn3n3" style="text-align: right" title="Depreciation and amortization"&gt;(2,450,849&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Result&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2021&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Sanitation (i)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Reconciliation to the financial statements (ii)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Balance as per financial statements&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: left; padding-left: 2.85pt"&gt;Gross operating revenue&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--RevenueAndOperatingIncome_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zX6IAotCkzt1" style="width: 11%; text-align: right" title="Gross operating revenue"&gt;16,304,206&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--RevenueAndOperatingIncome_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zNbLX3qItUCc" style="width: 11%; text-align: right" title="Gross operating revenue"&gt;4,376,739&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--RevenueAndOperatingIncome_c20210101__20211231_pn3n3" style="width: 11%; text-align: right" title="Gross operating revenue"&gt;20,680,945&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Gross sales deductions&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_ecustom--GrossSalesDeductions_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zWFRAeSJIBNd" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"&gt;(1,189,884&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--GrossSalesDeductions_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____z64RBhy8wV5f" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7569"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--GrossSalesDeductions_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"&gt;(1,189,884&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Net operating revenue&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zJEN43UtcQRg" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;15,114,322&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--Revenue_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zjcJHlW2kn0j" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;4,376,739&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--Revenue_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;19,491,061&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Costs, selling, general and administrative expenses&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--CostsSellingAndAdministrativeExpenses_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zVMr3W0KFNLc" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses"&gt;(11,115,383&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--CostsSellingAndAdministrativeExpenses_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____za3s5fWCtgo6" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses"&gt;(4,278,337&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--CostsSellingAndAdministrativeExpenses_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses"&gt;(15,393,720&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Income from operations before other operating expenses, net and equity accounting&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_z4FpWmAQUbui" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting"&gt;3,998,939&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zhFJJ3Jn5Lwa" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting"&gt;98,402&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting"&gt;4,097,341&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Other operating income / (expenses), net&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--OtherOperatingIncomeExpense_c20210101__20211231_pn3n3" style="text-align: right" title="Other operating income/(expenses), net"&gt;(21,841&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Equity accounting&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--EquityInResultsOfInvestmentsInAffiliaties_c20210101__20211231_pn3n3" style="text-align: right" title="Equity accounting"&gt;22,079&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Financial result, net&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--FinanceIncomeExpenseNet_c20210101__20211231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Financial result, net"&gt;(927,423&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 2.5pt; padding-left: 2.85pt"&gt;Income from operations before taxes&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--ProfitLossBeforeTax_c20210101__20211231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Income from operations before taxes"&gt;3,170,156&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 2.85pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--DepreciationAndAmortisationExpense_pn3n3_c20210101__20211231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_z2saOJShiyaj" style="text-align: right" title="Depreciation and amortization"&gt;(2,253,322&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--DepreciationAndAmortisationExpense_c20210101__20211231_pn3n3" style="text-align: right" title="Depreciation and amortization"&gt;(2,253,322&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F03_zNTxUJikCCWg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(i)&lt;/td&gt;
  &lt;td id="xdx_F10_zDjsOI8tEfXi" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;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;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F02_zHFrpWtKPdBg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(ii)&lt;/td&gt;
  &lt;td id="xdx_F15_zcXwSy9GVBvh" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;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 14 (b).&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Result&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 8pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="11" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Sanitation (i)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Reconciliation to the financial statements (ii)&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Balance as per financial statements&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: left; padding-left: 2.85pt"&gt;Gross operating revenue&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--RevenueAndOperatingIncome_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zv6eGcH6bbDc" style="width: 11%; text-align: right" title="Gross operating revenue"&gt;15,157,780&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--RevenueAndOperatingIncome_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____z7IWlFmkouHi" style="width: 11%; text-align: right" title="Gross operating revenue"&gt;3,716,616&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--RevenueAndOperatingIncome_c20200101__20201231_pn3n3" style="width: 11%; text-align: right" title="Gross operating revenue"&gt;18,874,396&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Gross sales deductions&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--GrossSalesDeductions_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zUw2iiAAt667" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"&gt;(1,076,855&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--GrossSalesDeductions_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zGkl4IZddtd4" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7613"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_ecustom--GrossSalesDeductions_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Gross sales deductions"&gt;(1,076,855&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Net operating revenue&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zxKqfVbTJHH9" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;14,080,925&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Revenue_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zOEJiqUJTQv3" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;3,716,616&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Revenue_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;17,797,541&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Costs, selling, general and administrative expenses&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--CostsSellingAndAdministrativeExpenses_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zcRED5LSvYWe" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses"&gt;(9,796,821&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--CostsSellingAndAdministrativeExpenses_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____ztIHuh9cdJdb" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses"&gt;(3,630,139&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--CostsSellingAndAdministrativeExpenses_c20200101__20201231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Costs, selling and administrative expenses"&gt;(13,426,960&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Income from operations before other operating expenses, net and equity accounting&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zC9nUe8bEPv7" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting"&gt;4,284,104&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--IncomeFromOperationsBeforeOtherOperatingExpensesNetAndEquityAccounting_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--ReconciliationsMember_fKGlpKQ_____zYATU79enuS" style="border-bottom: Black 1pt solid; text-align: right" title="Income from operations before other operating expenses, net and equity accounting"&gt;86,477&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
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  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
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    &lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
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    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--DepreciationAndAmortisationExpense_pn3n3_c20200101__20201231__ifrs-full--SegmentConsolidationItemsAxis__custom--SanitationsMember_fKGkp_zBlFQLCa7tV9" style="text-align: right" title="Depreciation and amortization"&gt;(2,037,112&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--DepreciationAndAmortisationExpense_c20200101__20201231_pn3n3" style="text-align: right" title="Depreciation and amortization"&gt;(2,037,112&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F06_zbDVPgtQ2uq5" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(i)&lt;/td&gt;
  &lt;td id="xdx_F13_zqYhBmNxTYoj" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;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;&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 21.3pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F03_zbQsuhtYoVCg" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(ii)&lt;/td&gt;
  &lt;td id="xdx_F1C_zkocYOPsk87j" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;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 14 (b).&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


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    <ifrs-full:ProfitLossBeforeTax
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1326002000</ifrs-full:ProfitLossBeforeTax>
    <ifrs-full:DepreciationAndAmortisationExpense
      contextRef="From2020-01-012020-12-31_custom_SanitationsMember"
      decimals="-3"
      id="Fact007643"
      unitRef="BRL">-2037112000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:DepreciationAndAmortisationExpense
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-2037112000</ifrs-full:DepreciationAndAmortisationExpense>
    <ifrs-full:DisclosureOfInsuranceContractsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_808_eifrs-full--DisclosureOfInsuranceContractsExplanatory_zHzh3j4PBRH4" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;27&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_827_zEkLH1VzkLj7"&gt;Insurance&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;The Company has
insurance that covers, among others, fire and other damage to its assets and office buildings, and &lt;/span&gt;liability insurance against
&lt;span style="letter-spacing: -0.05pt"&gt;third parties. It also has civil liability insurance for the members of the Board of Directors and
Board of Executive Officers (&#x201c;D&amp;amp;O insurance&#x201d;) and guarantee insurance for escrow deposit (as described in Note 20 (f))
and traditional guarantee insurance. &lt;/span&gt;Insurance is contracted by means of bidding processes that count on the participation of the
main Brazilian and international insurance companies operating in Brazil&lt;span style="letter-spacing: -0.05pt"&gt;. &lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;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&lt;span style="letter-spacing: -0.05pt"&gt;.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;As of December
31, 2022, the Company&#x2019;s insurance was as follows:&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfInsuranceCoverageTableTextBlock_pn3n3_zbpJEVzqLbP6" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Insurance (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B5_ztThnY3EpOmk" style="display: none"&gt;The Company insurance was as follows&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Coverage&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 70%; text-align: justify"&gt;Specified risks &#x2013; fire&lt;/td&gt;&lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--SpecifiedRiskMember_pn3n3" style="width: 18%; text-align: right" title="Coverage"&gt;2,185,827&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Engineering risk&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--EngineeringRiskMember_pn3n3" style="text-align: right" title="Coverage"&gt;2,275,490&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Guarantee insurance for escrow deposit and traditional guarantee (*)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--InsuranceCoverage_iI_pn3n3_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--GuaranteeInsuranceEscrowDepositMember_fKCop_zqp9Sv4wPsJ" style="text-align: right" title="Coverage"&gt;600,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Civil liability&#x2013; D&amp;amp;O (Directors and Officers)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--CivilLiabilityDirectorsAndOfficersMember_pn3n3" style="text-align: right" title="Coverage"&gt;100,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Civil liability &#x2013; works&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--CivilLiabilityWorkMember_pn3n3" style="text-align: right" title="Coverage"&gt;149,630&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Civil liability &#x2013; operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--CivilLiabilitysOperationsMember_pn3n3" style="text-align: right" title="Coverage"&gt;15,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--OtherInsuranceCoveragesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Coverage"&gt;29,038&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--InsuranceCoverage_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Coverage"&gt;5,354,985&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 8pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F01_z7To3SlkqB2h" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(*)&lt;/td&gt;
  &lt;td id="xdx_F13_zN2kiEowZT8k" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;SABESP has an agreement that allows issuing policies that total such insured amount. Of the total, R$&#160;167.8 thousand in policies
with guarantee insurance were issued.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


&lt;p id="xdx_8A4_zSvILnctAha5" style="font: 8pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfInsuranceContractsExplanatory>
    <sbs:SummaryOfInsuranceCoverageTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfInsuranceCoverageTableTextBlock_pn3n3_zbpJEVzqLbP6" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Insurance (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B5_ztThnY3EpOmk" style="display: none"&gt;The Company insurance was as follows&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;Coverage&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 70%; text-align: justify"&gt;Specified risks &#x2013; fire&lt;/td&gt;&lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--SpecifiedRiskMember_pn3n3" style="width: 18%; text-align: right" title="Coverage"&gt;2,185,827&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Engineering risk&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--EngineeringRiskMember_pn3n3" style="text-align: right" title="Coverage"&gt;2,275,490&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Guarantee insurance for escrow deposit and traditional guarantee (*)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--InsuranceCoverage_iI_pn3n3_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--GuaranteeInsuranceEscrowDepositMember_fKCop_zqp9Sv4wPsJ" style="text-align: right" title="Coverage"&gt;600,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Civil liability&#x2013; D&amp;amp;O (Directors and Officers)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--CivilLiabilityDirectorsAndOfficersMember_pn3n3" style="text-align: right" title="Coverage"&gt;100,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Civil liability &#x2013; works&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--CivilLiabilityWorkMember_pn3n3" style="text-align: right" title="Coverage"&gt;149,630&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Civil liability &#x2013; operations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--CivilLiabilitysOperationsMember_pn3n3" style="text-align: right" title="Coverage"&gt;15,000&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--InsuranceCoverage_c20221231__ifrs-full--TypesOfInsuranceContractsAxis__custom--OtherInsuranceCoveragesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Coverage"&gt;29,038&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--InsuranceCoverage_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Coverage"&gt;5,354,985&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: -35.45pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;table border="0" cellpadding="0" cellspacing="0" style="font: 8pt/110% Georgia, Times, Serif; width: 100%"&gt;
&lt;tr style="vertical-align: top"&gt;
  &lt;td id="xdx_F01_z7To3SlkqB2h" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 3%"&gt;(*)&lt;/td&gt;
  &lt;td id="xdx_F13_zN2kiEowZT8k" style="text-align: justify; padding-left: 10pt; text-indent: -0.01pt; width: 97%"&gt;SABESP has an agreement that allows issuing policies that total such insured amount. Of the total, R$&#160;167.8 thousand in policies
with guarantee insurance were issued.&lt;/td&gt;&lt;/tr&gt;
&lt;/table&gt;


</sbs:SummaryOfInsuranceCoverageTableTextBlock>
    <sbs:InsuranceCoverage
      contextRef="AsOf2022-12-31_custom_SpecifiedRiskMember"
      decimals="-3"
      unitRef="BRL">2185827000</sbs:InsuranceCoverage>
    <sbs:InsuranceCoverage
      contextRef="AsOf2022-12-31_custom_EngineeringRiskMember"
      decimals="-3"
      unitRef="BRL">2275490000</sbs:InsuranceCoverage>
    <sbs:InsuranceCoverage
      contextRef="AsOf2022-12-31_custom_GuaranteeInsuranceEscrowDepositMember"
      decimals="-3"
      id="Fact007658"
      unitRef="BRL">600000000</sbs:InsuranceCoverage>
    <sbs:InsuranceCoverage
      contextRef="AsOf2022-12-31_custom_CivilLiabilityDirectorsAndOfficersMember"
      decimals="-3"
      unitRef="BRL">100000000</sbs:InsuranceCoverage>
    <sbs:InsuranceCoverage
      contextRef="AsOf2022-12-31_custom_CivilLiabilityWorkMember"
      decimals="-3"
      unitRef="BRL">149630000</sbs:InsuranceCoverage>
    <sbs:InsuranceCoverage
      contextRef="AsOf2022-12-31_custom_CivilLiabilitysOperationsMember"
      decimals="-3"
      unitRef="BRL">15000000</sbs:InsuranceCoverage>
    <sbs:InsuranceCoverage
      contextRef="AsOf2022-12-31_custom_OtherInsuranceCoveragesMember"
      decimals="-3"
      unitRef="BRL">29038000</sbs:InsuranceCoverage>
    <sbs:InsuranceCoverage contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">5354985000</sbs:InsuranceCoverage>
    <ifrs-full:DisclosureOfRevenueExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80F_eifrs-full--DisclosureOfRevenueExplanatory_zCy11VxFc5O2" style="font: 8pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;28&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_828_zuGsMztW9jz5"&gt;Operating revenue&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(a) Revenue from sanitation services:&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;






&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--SummaryOfOperatingRevenueTableTextBlock_pn3n3_zuhRnA6UYHgj" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Operating revenue (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span id="xdx_8B6_zzbapFVn5fKh" style="display: none"&gt;Revenue from sanitation services&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify; padding-left: 2.85pt"&gt;Metropolitan Region of S&#xe3;o Paulo&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Revenue_c20220101__20221231__custom--OperatingRevenueAxis__custom--SanitationSaoPaoloMember_pn3n3" style="width: 11%; text-align: right" title="Net operating revenue"&gt;13,318,803&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20210101__20211231__custom--OperatingRevenueAxis__custom--SanitationSaoPaoloMember_zSstGIgPEIbl" style="width: 11%; text-align: right" title="Net operating revenue"&gt;11,529,229&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Revenue_pn3n3_c20200101__20201231__custom--OperatingRevenueAxis__custom--SanitationSaoPaoloMember_zGbVdGC3V0Cd" style="width: 11%; text-align: right" title="Net operating revenue"&gt;10,722,384&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Regional Systems&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Revenue_c20220101__20221231__custom--OperatingRevenueAxis__custom--RegionalSystemMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;5,311,156&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20210101__20211231__custom--OperatingRevenueAxis__custom--RegionalSystemMember_z6Vc6nVOXPjf" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;4,774,977&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20200101__20201231__custom--OperatingRevenueAxis__custom--RegionalSystemMember_zvumvt6uPeAj" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;4,435,396&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Revenue_c20220101__20221231__custom--OperatingRevenueAxis__custom--SanitationServicesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;18,629,959&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20210101__20211231__custom--OperatingRevenueAxis__custom--SanitationServicesMember_zkoarkUbV2Sb" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;16,304,206&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20200101__20201231__custom--OperatingRevenueAxis__custom--SanitationServicesMember_zDaZBvvoz073" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;15,157,780&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_8A7_zB8uu4Px07Da" style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;(b) Reconciliation from gross operating income to
net operating income:&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfReconciliationOfGrossOperatingRevenueAndNetOperatingRevenue_pn3n3_zfMnhZsAGJJj" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Operating revenue (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span id="xdx_8BA_zqkjfqlSUp87" style="display: none"&gt;Reconciliation from gross operating income to net operating income&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_498_20220101__20221231_zjtZt7yiOyq7" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_499_20210101__20211231_zq1O3Cp2dJmf" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20200101__20201231_zFYYaWpocCAd" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--SanitationServicesRevenue_zNKOK3u7Otae" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify; padding-left: 2.85pt"&gt;Revenue from sanitation services &lt;span id="xdx_F4F_zsae0AtNUG73"&gt;(i)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;18,629,959&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;16,304,206&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;15,157,780&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--RevenueFromConstructionContracts_zAb9E2Ypi9g9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Construction revenue&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,863,752&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,376,739&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,716,616&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--SalesTaxOnRevenue_zqyg1GQIbDpa" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Sales tax&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,363,628&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,121,905&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,009,358&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--RegulationControlAndOversightFee_zy0NPEp24hY7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Regulatory, Control and Oversight Fee (TRCF)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(74,363&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(67,979&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(67,497&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eifrs-full--Revenue_zyPRsGYqxQnk" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt"&gt;Net revenue&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;22,055,720&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;19,491,061&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;17,797,541&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 14.2pt"/&gt;&lt;td style="width: 14.15pt"&gt;&lt;span id="xdx_F0C_zdGhiGkgS4f6" style="font-family: Georgia, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"&gt;(i)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F18_zGKpIKgM87O9" style="font-family: Georgia, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"&gt;Includes the
amount of R$ &lt;span id="xdx_90E_ecustom--AmountCorrespondingToTrcfChargedFromCustomers_pn3n3_c20220101__20221231_zbOY52dDQYW5" title="Amount Corresponding To Trcf Charged From Customers"&gt;92,232&lt;/span&gt; corresponding to the TRCF charged from customers from the municipalities regulated by ARSESP (R$ &lt;span id="xdx_90B_ecustom--AmountCorrespondingToTrcfChargedFromCustomers_pn3n3_c20210101__20211231_zKVx9PxOEm85" title="Amount Corresponding To Trcf Charged From Customers"&gt;80,329&lt;/span&gt; in 2021).&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p id="xdx_8AC_zLEWzdxZ1Kj7" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

</ifrs-full:DisclosureOfRevenueExplanatory>
    <sbs:SummaryOfOperatingRevenueTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_898_ecustom--SummaryOfOperatingRevenueTableTextBlock_pn3n3_zuhRnA6UYHgj" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Operating revenue (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span id="xdx_8B6_zzbapFVn5fKh" style="display: none"&gt;Revenue from sanitation services&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify; padding-left: 2.85pt"&gt;Metropolitan Region of S&#xe3;o Paulo&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Revenue_c20220101__20221231__custom--OperatingRevenueAxis__custom--SanitationSaoPaoloMember_pn3n3" style="width: 11%; text-align: right" title="Net operating revenue"&gt;13,318,803&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--Revenue_pn3n3_c20210101__20211231__custom--OperatingRevenueAxis__custom--SanitationSaoPaoloMember_zSstGIgPEIbl" style="width: 11%; text-align: right" title="Net operating revenue"&gt;11,529,229&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--Revenue_pn3n3_c20200101__20201231__custom--OperatingRevenueAxis__custom--SanitationSaoPaoloMember_zGbVdGC3V0Cd" style="width: 11%; text-align: right" title="Net operating revenue"&gt;10,722,384&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Regional Systems&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--Revenue_c20220101__20221231__custom--OperatingRevenueAxis__custom--RegionalSystemMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;5,311,156&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--Revenue_pn3n3_c20210101__20211231__custom--OperatingRevenueAxis__custom--RegionalSystemMember_z6Vc6nVOXPjf" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;4,774,977&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--Revenue_pn3n3_c20200101__20201231__custom--OperatingRevenueAxis__custom--RegionalSystemMember_zvumvt6uPeAj" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;4,435,396&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--Revenue_c20220101__20221231__custom--OperatingRevenueAxis__custom--SanitationServicesMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;18,629,959&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20210101__20211231__custom--OperatingRevenueAxis__custom--SanitationServicesMember_zkoarkUbV2Sb" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;16,304,206&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--Revenue_pn3n3_c20200101__20201231__custom--OperatingRevenueAxis__custom--SanitationServicesMember_zDaZBvvoz073" style="border-bottom: Black 1pt solid; text-align: right" title="Net operating revenue"&gt;15,157,780&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"&gt;&#160;&lt;/p&gt;

</sbs:SummaryOfOperatingRevenueTableTextBlock>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_SanitationSaoPaoloMember"
      decimals="-3"
      unitRef="BRL">13318803000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_SanitationSaoPaoloMember"
      decimals="-3"
      unitRef="BRL">11529229000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_SanitationSaoPaoloMember"
      decimals="-3"
      unitRef="BRL">10722384000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_RegionalSystemMember"
      decimals="-3"
      unitRef="BRL">5311156000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_RegionalSystemMember"
      decimals="-3"
      unitRef="BRL">4774977000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_RegionalSystemMember"
      decimals="-3"
      unitRef="BRL">4435396000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2022-01-012022-12-31_custom_SanitationServicesMember"
      decimals="-3"
      unitRef="BRL">18629959000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31_custom_SanitationServicesMember"
      decimals="-3"
      unitRef="BRL">16304206000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31_custom_SanitationServicesMember"
      decimals="-3"
      unitRef="BRL">15157780000</ifrs-full:Revenue>
    <sbs:SummaryOfReconciliationOfGrossOperatingRevenueAndNetOperatingRevenue contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_897_ecustom--SummaryOfReconciliationOfGrossOperatingRevenueAndNetOperatingRevenue_pn3n3_zfMnhZsAGJJj" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Operating revenue (Details 1)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span id="xdx_8BA_zqkjfqlSUp87" style="display: none"&gt;Reconciliation from gross operating income to net operating income&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_498_20220101__20221231_zjtZt7yiOyq7" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_499_20210101__20211231_zq1O3Cp2dJmf" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20200101__20201231_zFYYaWpocCAd" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_ecustom--SanitationServicesRevenue_zNKOK3u7Otae" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify; padding-left: 2.85pt"&gt;Revenue from sanitation services &lt;span id="xdx_F4F_zsae0AtNUG73"&gt;(i)&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;18,629,959&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;16,304,206&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;15,157,780&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eifrs-full--RevenueFromConstructionContracts_zAb9E2Ypi9g9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Construction revenue&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,863,752&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,376,739&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,716,616&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--SalesTaxOnRevenue_zqyg1GQIbDpa" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Sales tax&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,363,628&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,121,905&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(1,009,358&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_ecustom--RegulationControlAndOversightFee_zy0NPEp24hY7" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Regulatory, Control and Oversight Fee (TRCF)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(74,363&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(67,979&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(67,497&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eifrs-full--Revenue_zyPRsGYqxQnk" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt"&gt;Net revenue&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;22,055,720&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;19,491,061&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;17,797,541&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 14.2pt"/&gt;&lt;td style="width: 14.15pt"&gt;&lt;span id="xdx_F0C_zdGhiGkgS4f6" style="font-family: Georgia, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"&gt;(i)&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span id="xdx_F18_zGKpIKgM87O9" style="font-family: Georgia, Times, Serif; font-size: 10pt; letter-spacing: -0.05pt"&gt;Includes the
amount of R$ &lt;span id="xdx_90E_ecustom--AmountCorrespondingToTrcfChargedFromCustomers_pn3n3_c20220101__20221231_zbOY52dDQYW5" title="Amount Corresponding To Trcf Charged From Customers"&gt;92,232&lt;/span&gt; corresponding to the TRCF charged from customers from the municipalities regulated by ARSESP (R$ &lt;span id="xdx_90B_ecustom--AmountCorrespondingToTrcfChargedFromCustomers_pn3n3_c20210101__20211231_zKVx9PxOEm85" title="Amount Corresponding To Trcf Charged From Customers"&gt;80,329&lt;/span&gt; in 2021).&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

</sbs:SummaryOfReconciliationOfGrossOperatingRevenueAndNetOperatingRevenue>
    <sbs:SanitationServicesRevenue
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      id="Fact007696"
      unitRef="BRL">18629959000</sbs:SanitationServicesRevenue>
    <sbs:SanitationServicesRevenue
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      id="Fact007697"
      unitRef="BRL">16304206000</sbs:SanitationServicesRevenue>
    <sbs:SanitationServicesRevenue
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      id="Fact007698"
      unitRef="BRL">15157780000</sbs:SanitationServicesRevenue>
    <ifrs-full:RevenueFromConstructionContracts
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">4863752000</ifrs-full:RevenueFromConstructionContracts>
    <ifrs-full:RevenueFromConstructionContracts
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">4376739000</ifrs-full:RevenueFromConstructionContracts>
    <ifrs-full:RevenueFromConstructionContracts
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">3716616000</ifrs-full:RevenueFromConstructionContracts>
    <sbs:SalesTaxOnRevenue
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-1363628000</sbs:SalesTaxOnRevenue>
    <sbs:SalesTaxOnRevenue
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-1121905000</sbs:SalesTaxOnRevenue>
    <sbs:SalesTaxOnRevenue
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-1009358000</sbs:SalesTaxOnRevenue>
    <sbs:RegulationControlAndOversightFee
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-74363000</sbs:RegulationControlAndOversightFee>
    <sbs:RegulationControlAndOversightFee
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-67979000</sbs:RegulationControlAndOversightFee>
    <sbs:RegulationControlAndOversightFee
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-67497000</sbs:RegulationControlAndOversightFee>
    <ifrs-full:Revenue
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">22055720000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">19491061000</ifrs-full:Revenue>
    <ifrs-full:Revenue
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">17797541000</ifrs-full:Revenue>
    <sbs:AmountCorrespondingToTrcfChargedFromCustomers
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">92232000</sbs:AmountCorrespondingToTrcfChargedFromCustomers>
    <sbs:AmountCorrespondingToTrcfChargedFromCustomers
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">80329000</sbs:AmountCorrespondingToTrcfChargedFromCustomers>
    <ifrs-full:DisclosureOfExpensesByNatureExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80B_eifrs-full--DisclosureOfExpensesByNatureExplanatory_zfaq1vh75UW7" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;29&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_821_zj1mNYvmLunj"&gt;Operating costs and expenses&lt;/span&gt; &lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;span style="letter-spacing: -0.05pt"&gt;&#160;&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfExpensesByNatureTableTextBlock_pn3n3_zHNlm7VQmfb4" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Operating costs and expenses (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span id="xdx_8B9_zw8vUWJjnG3j" style="display: none"&gt;Schedule of operating costs and expenses&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Operating costs&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 46%; text-align: justify; padding-left: 2.85pt"&gt;Salaries, payroll charges and benefits&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_zhUcOih76Fx6" style="width: 11%; text-align: right" title="Operating costs"&gt;(2,285,765&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_zwI0bDiOIMZ1" style="width: 11%; text-align: right" title="Operating costs"&gt;(2,026,202&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_z0meyTL9lNrf" style="width: 11%; text-align: right" title="Operating costs"&gt;(1,958,395&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Pension plan obligations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zbh1WtS44QYd" style="text-align: right" title="Operating costs"&gt;(29,796&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zguruCCN99oe" style="text-align: right" title="Operating costs"&gt;(36,771&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zo0WCblvv135" style="text-align: right" title="Operating costs"&gt;(37,281&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Construction costs (Note 26)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--ConstructionCostsMember_zuvo2mDlo083" style="text-align: right" title="Operating costs"&gt;(4,754,383&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--ConstructionCostsMember_zg4Uat8FiqW4" style="text-align: right" title="Operating costs"&gt;(4,278,337&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--ConstructionCostsMember_zTCli80kuYql" style="text-align: right" title="Operating costs"&gt;(3,630,139&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;General supplies&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_z8sWwZjpnIve" style="text-align: right" title="Operating costs"&gt;(369,381&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zyTnsricafP3" style="text-align: right" title="Operating costs"&gt;(314,111&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zkCZm157VDe" style="text-align: right" title="Operating costs"&gt;(244,054&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Treatment supplies&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--TreatmentSuppliesMember_zSjp1ciFQ8Wd" style="text-align: right" title="Operating costs"&gt;(598,993&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--TreatmentSuppliesMember_zJGkObmBp61l" style="text-align: right" title="Operating costs"&gt;(364,542&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--TreatmentSuppliesMember_zBEcIWZ96c5a" style="text-align: right" title="Operating costs"&gt;(338,756&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Outsourced services&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zEstsU8OrSkj" style="text-align: right" title="Operating costs"&gt;(1,724,347&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zCuW9wJaeicg" style="text-align: right" title="Operating costs"&gt;(1,517,196&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zx8bVJEPVkrk" style="text-align: right" title="Operating costs"&gt;(1,251,839&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Electricity&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_zXogMFQzWpze" style="text-align: right" title="Operating costs"&gt;(1,497,644&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_zca1Qdjf2iUi" style="text-align: right" title="Operating costs"&gt;(1,462,776&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_zHmezSCMLbY5" style="text-align: right" title="Operating costs"&gt;(1,214,831&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify; padding-left: 2.85pt"&gt;General expenses&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_z9tXBgMMud1g" style="width: 11%; text-align: right" title="Operating costs"&gt;(831,503&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zeXL25dKplD9" style="width: 11%; text-align: right" title="Operating costs"&gt;(717,352&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zgH3cruoSoMe" style="width: 11%; text-align: right" title="Operating costs"&gt;(622,113&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zwfJahbTt1E3" style="border-bottom: Black 1pt solid; text-align: right" title="Operating costs"&gt;(2,259,091&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zeLcM0MpPvVc" style="border-bottom: Black 1pt solid; text-align: right" title="Operating costs"&gt;(2,082,755&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zaWBZ9tSR1gc" style="border-bottom: Black 1pt solid; text-align: right" title="Operating costs"&gt;(1,882,259&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231_zcAq8cUjwTV5" style="text-align: right" title="Operating costs"&gt;(14,350,903&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231_zl7vciuQwSm7" style="text-align: right" title="Operating costs"&gt;(12,800,042&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231_zTQPphx8pv3e" style="text-align: right" title="Operating costs"&gt;(11,179,667&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Selling expenses&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Salaries, payroll charges and benefits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--SellingExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_zKh3GdKWVVxk" style="text-align: right" title="Selling expenses"&gt;(306,864&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_z0ek77iQcqvg" style="text-align: right" title="Selling expenses"&gt;(265,435&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_zdFiNRw7sdhg" style="text-align: right" title="Selling expenses"&gt;(271,565&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Pension plan obligations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--SellingExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zVT7jaEjFTx4" style="text-align: right" title="Selling expenses"&gt;(4,021&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zkfiNsSGG3Jf" style="text-align: right" title="Selling expenses"&gt;(4,868&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_z7XNRjxuByBj" style="text-align: right" title="Selling expenses"&gt;(5,059&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;General supplies&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--SellingExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zolhZdZkyo46" style="text-align: right" title="Selling expenses"&gt;(7,121&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zcvDwTr7J4zj" style="text-align: right" title="Selling expenses"&gt;(7,976&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zZNlqDCLMeqf" style="text-align: right" title="Selling expenses"&gt;(5,471&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Outsourced services&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--SellingExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zj9XvKmoTtoj" style="text-align: right" title="Selling expenses"&gt;(418,632&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_z4jH4Ucmu2Wl" style="text-align: right" title="Selling expenses"&gt;(343,763&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zGLfJivGgwrd" style="text-align: right" title="Selling expenses"&gt;(290,512&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Electricity&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--SellingExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_zaiezOE4Xlzl" style="text-align: right" title="Selling expenses"&gt;(1,001&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_znwbTGPojP9h" style="text-align: right" title="Selling expenses"&gt;(1,340&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_z8AZzrfO0hL2" style="text-align: right" title="Selling expenses"&gt;(1,200&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;General expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--SellingExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_z1jzKgP3G014" style="text-align: right" title="Selling expenses"&gt;(107,313&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_ze8n8fS5bU23" style="text-align: right" title="Selling expenses"&gt;(136,107&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zGFwi5fBp0Vl" style="text-align: right" title="Selling expenses"&gt;(118,278&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; text-indent: -2.85pt; padding-left: 2.85pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--SellingExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zJ1aX4PPVNM7" style="border-bottom: Black 1pt solid; text-align: right" title="Selling expenses"&gt;(67,015&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zDBHXJCLWBA4" style="border-bottom: Black 1pt solid; text-align: right" title="Selling expenses"&gt;(66,390&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zIl292CsShMb" style="border-bottom: Black 1pt solid; text-align: right" title="Selling expenses"&gt;(59,201&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--SellingExpense_iN_pn3n3_di_c20220101__20221231_ztbsS8gW2Mdk" style="text-align: right" title="Selling expenses"&gt;(911,967&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231_zkPGoBNcJtAb" style="text-align: right" title="Selling expenses"&gt;(825,879&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231_zugxDosg1en5" style="text-align: right" title="Selling expenses"&gt;(751,286&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-family: Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 14.2pt"&gt;Bad debt expense, net of recoveries (Note 10 (c))&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_c20220101__20221231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_pn3n3" style="text-align: right" title="Allowance for doubtful accounts"&gt;(782,057&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_zrMi22Ycbof" style="text-align: right" title="Allowance for doubtful accounts"&gt;(643,730&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_znkkEK3zAx1j" style="text-align: right" title="Allowance for doubtful accounts"&gt;(444,826&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-family: Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Administrative expenses&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Salaries, payroll charges and benefits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_zvZlQKPrkG29" style="text-align: right" title="Administrative expenses"&gt;(284,562&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_zCxmZ1uVHgq5" style="text-align: right" title="Administrative expenses"&gt;(250,557&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_z89yMdmhpKfd" style="text-align: right" title="Administrative expenses"&gt;(257,829&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Pension plan obligations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zhk5uBAE3Pea" style="text-align: right" title="Administrative expenses"&gt;(84,670&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_z1htuwQPWD13" style="text-align: right" title="Administrative expenses"&gt;(72,170&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zGDtGuPTTj93" style="text-align: right" title="Administrative expenses"&gt;(116,941&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;General supplies&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zDCN7D4qjNze" style="text-align: right" title="Administrative expenses"&gt;(23,664&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zOhoBLXJCGc4" style="text-align: right" title="Administrative expenses"&gt;(11,209&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zVzAKQBEilAl" style="text-align: right" title="Administrative expenses"&gt;(14,237&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Outsourced services&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zxKHAEJsM0A2" style="text-align: right" title="Administrative expenses"&gt;(250,293&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zX2zVu9hFB7e" style="text-align: right" title="Administrative expenses"&gt;(250,801&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zRt5FQRbeKRh" style="text-align: right" title="Administrative expenses"&gt;(230,054&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Electricity&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_zqzqgri8Uvd6" style="text-align: right" title="Administrative expenses"&gt;(1,896&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_z30150MInrSh" style="text-align: right" title="Administrative expenses"&gt;(1,715&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_zGuNr4jCCrFd" style="text-align: right" title="Administrative expenses"&gt;(1,359&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;General expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zcY6ufkJ2XP" style="text-align: right" title="Administrative expenses"&gt;(548,626&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zG7iORrAYivf" style="text-align: right" title="Administrative expenses"&gt;(357,564&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zUWj2iNsnRh6" style="text-align: right" title="Administrative expenses"&gt;(257,693&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_z9pJCvlVIFyk" style="text-align: right" title="Administrative expenses"&gt;(124,743&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zop4qHwVot04" style="text-align: right" title="Administrative expenses"&gt;(104,177&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zKUEsx6wgXti" style="text-align: right" title="Administrative expenses"&gt;(95,652&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Tax expenses&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_zvrjdfvVHrog" style="border-bottom: Black 1pt solid; text-align: right" title="Administrative expenses"&gt;(80,053&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_zc86cCAjJomc" style="border-bottom: Black 1pt solid; text-align: right" title="Administrative expenses"&gt;(75,876&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_zsEKWdLnhvV3" style="border-bottom: Black 1pt solid; text-align: right" title="Administrative expenses"&gt;(77,416&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231_zWiY3SG9shI3" style="text-align: right" title="Administrative expenses"&gt;(1,398,507&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231_zlrQMxkyhZ9e" style="text-align: right" title="Administrative expenses"&gt;(1,124,069&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231_zYphJIuSL536" style="text-align: right" title="Administrative expenses"&gt;(1,051,181&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Operating costs and expenses&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Salaries, payroll charges and benefits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_pn3n3" style="text-align: right" title="Total"&gt;(2,877,191&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_z7NT2WC7AWyl" style="text-align: right" title="Total"&gt;(2,542,194&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_zEk9pwBABung" style="text-align: right" title="Total"&gt;(2,487,789&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify; padding-left: 2.85pt"&gt;Pension obligations&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ExpenseByNature_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_z2wqhzvzOX2b" style="width: 11%; text-align: right" title="Total"&gt;(118,487&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zlIfBbERnwie" style="width: 11%; text-align: right" title="Total"&gt;(113,809&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zEttjxpo4BK9" style="width: 11%; text-align: right" title="Total"&gt;(159,281&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Construction costs (Note 26)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--ExpenseByNature_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--ConstructionCostsMember_zarnt0rzX5O3" style="text-align: right" title="Total"&gt;(4,754,383&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--ConstructionCostsMember_zFCokLwgRyV1" style="text-align: right" title="Total"&gt;(4,278,337&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--ConstructionCostsMember_zcIHBpRRhiS6" style="text-align: right" title="Total"&gt;(3,630,139&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;General supplies&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--ExpenseByNature_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zxnAlF6X8Vb6" style="text-align: right" title="Total"&gt;(400,166&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_z2C0QkkbjCE4" style="text-align: right" title="Total"&gt;(333,296&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zZXNFJ07quVi" style="text-align: right" title="Total"&gt;(263,762&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Treatment supplies&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--ExpenseByNature_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--TreatmentSuppliesMember_zAd0CENwWSL7" style="text-align: right" title="Total"&gt;(598,993&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--TreatmentSuppliesMember_zjMpE1sdxWm6" style="text-align: right" title="Total"&gt;(364,542&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--TreatmentSuppliesMember_zcBi8s2JFHG1" style="text-align: right" title="Total"&gt;(338,756&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Outsourced services&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_pn3n3" style="text-align: right" title="Total"&gt;(2,393,272&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zsxiduWCYLf3" style="text-align: right" title="Total"&gt;(2,111,760&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zDGe9wWlTdC7" style="text-align: right" title="Total"&gt;(1,772,405&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Electricity&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_pn3n3" style="text-align: right" title="Total"&gt;(1,500,541&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_z8XfM0Yx5kcg" style="text-align: right" title="Total"&gt;(1,465,831&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_zSRxU6qImpsf" style="text-align: right" title="Total"&gt;(1,217,390&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;General expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_pn3n3" style="text-align: right" title="Total"&gt;(1,487,442&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zUuXwUKHMnL4" style="text-align: right" title="Total"&gt;(1,211,023&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zyWgdoOQdDNa" style="text-align: right" title="Total"&gt;(998,084&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_pn3n3" style="text-align: right" title="Total"&gt;(2,450,849&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zVZ3gS0VYDk1" style="text-align: right" title="Total"&gt;(2,253,322&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zARJRZGG68c2" style="text-align: right" title="Total"&gt;(2,037,112&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Tax expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_pn3n3" style="text-align: right" title="Total"&gt;(80,053&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_ze2AINCcjIBb" style="text-align: right" title="Total"&gt;(75,876&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_zSomaWCXip5d" style="text-align: right" title="Total"&gt;(77,416&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; text-indent: -2.85pt; padding-left: 2.85pt"&gt;Bad debt expense, net of recoveries (Note 10 (c))&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;(782,057&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_zMpivuWP0wAf" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;(643,730&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_z4hzlwQQYOC6" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;(444,826&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--ExpenseByNature_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;(17,443,434&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231_zfkH6EhCCnB8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;(15,393,720&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231_ztViJiYzasB8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;(13,426,960&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A8_zquRz5lUnqZ2" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfExpensesByNatureExplanatory>
    <sbs:SummaryOfExpensesByNatureTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_89E_ecustom--SummaryOfExpensesByNatureTableTextBlock_pn3n3_zHNlm7VQmfb4" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Operating costs and expenses (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;&lt;span id="xdx_8B9_zw8vUWJjnG3j" style="display: none"&gt;Schedule of operating costs and expenses&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Operating costs&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 46%; text-align: justify; padding-left: 2.85pt"&gt;Salaries, payroll charges and benefits&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_zhUcOih76Fx6" style="width: 11%; text-align: right" title="Operating costs"&gt;(2,285,765&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_zwI0bDiOIMZ1" style="width: 11%; text-align: right" title="Operating costs"&gt;(2,026,202&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_z0meyTL9lNrf" style="width: 11%; text-align: right" title="Operating costs"&gt;(1,958,395&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Pension plan obligations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zbh1WtS44QYd" style="text-align: right" title="Operating costs"&gt;(29,796&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zguruCCN99oe" style="text-align: right" title="Operating costs"&gt;(36,771&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zo0WCblvv135" style="text-align: right" title="Operating costs"&gt;(37,281&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Construction costs (Note 26)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--ConstructionCostsMember_zuvo2mDlo083" style="text-align: right" title="Operating costs"&gt;(4,754,383&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--ConstructionCostsMember_zg4Uat8FiqW4" style="text-align: right" title="Operating costs"&gt;(4,278,337&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--ConstructionCostsMember_zTCli80kuYql" style="text-align: right" title="Operating costs"&gt;(3,630,139&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;General supplies&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_z8sWwZjpnIve" style="text-align: right" title="Operating costs"&gt;(369,381&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zyTnsricafP3" style="text-align: right" title="Operating costs"&gt;(314,111&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zkCZm157VDe" style="text-align: right" title="Operating costs"&gt;(244,054&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Treatment supplies&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--TreatmentSuppliesMember_zSjp1ciFQ8Wd" style="text-align: right" title="Operating costs"&gt;(598,993&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--TreatmentSuppliesMember_zJGkObmBp61l" style="text-align: right" title="Operating costs"&gt;(364,542&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--TreatmentSuppliesMember_zBEcIWZ96c5a" style="text-align: right" title="Operating costs"&gt;(338,756&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Outsourced services&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zEstsU8OrSkj" style="text-align: right" title="Operating costs"&gt;(1,724,347&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zCuW9wJaeicg" style="text-align: right" title="Operating costs"&gt;(1,517,196&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zx8bVJEPVkrk" style="text-align: right" title="Operating costs"&gt;(1,251,839&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Electricity&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_zXogMFQzWpze" style="text-align: right" title="Operating costs"&gt;(1,497,644&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_zca1Qdjf2iUi" style="text-align: right" title="Operating costs"&gt;(1,462,776&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_zHmezSCMLbY5" style="text-align: right" title="Operating costs"&gt;(1,214,831&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify; padding-left: 2.85pt"&gt;General expenses&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_z9tXBgMMud1g" style="width: 11%; text-align: right" title="Operating costs"&gt;(831,503&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zeXL25dKplD9" style="width: 11%; text-align: right" title="Operating costs"&gt;(717,352&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zgH3cruoSoMe" style="width: 11%; text-align: right" title="Operating costs"&gt;(622,113&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zwfJahbTt1E3" style="border-bottom: Black 1pt solid; text-align: right" title="Operating costs"&gt;(2,259,091&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zeLcM0MpPvVc" style="border-bottom: Black 1pt solid; text-align: right" title="Operating costs"&gt;(2,082,755&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zaWBZ9tSR1gc" style="border-bottom: Black 1pt solid; text-align: right" title="Operating costs"&gt;(1,882,259&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--CostOfSales_iN_pn3n3_di_c20220101__20221231_zcAq8cUjwTV5" style="text-align: right" title="Operating costs"&gt;(14,350,903&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--CostOfSales_iN_pn3n3_di_c20210101__20211231_zl7vciuQwSm7" style="text-align: right" title="Operating costs"&gt;(12,800,042&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--CostOfSales_iN_pn3n3_di_c20200101__20201231_zTQPphx8pv3e" style="text-align: right" title="Operating costs"&gt;(11,179,667&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Selling expenses&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Salaries, payroll charges and benefits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--SellingExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_zKh3GdKWVVxk" style="text-align: right" title="Selling expenses"&gt;(306,864&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_z0ek77iQcqvg" style="text-align: right" title="Selling expenses"&gt;(265,435&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_zdFiNRw7sdhg" style="text-align: right" title="Selling expenses"&gt;(271,565&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Pension plan obligations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--SellingExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zVT7jaEjFTx4" style="text-align: right" title="Selling expenses"&gt;(4,021&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zkfiNsSGG3Jf" style="text-align: right" title="Selling expenses"&gt;(4,868&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_z7XNRjxuByBj" style="text-align: right" title="Selling expenses"&gt;(5,059&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;General supplies&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--SellingExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zolhZdZkyo46" style="text-align: right" title="Selling expenses"&gt;(7,121&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zcvDwTr7J4zj" style="text-align: right" title="Selling expenses"&gt;(7,976&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zZNlqDCLMeqf" style="text-align: right" title="Selling expenses"&gt;(5,471&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Outsourced services&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--SellingExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zj9XvKmoTtoj" style="text-align: right" title="Selling expenses"&gt;(418,632&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_z4jH4Ucmu2Wl" style="text-align: right" title="Selling expenses"&gt;(343,763&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zGLfJivGgwrd" style="text-align: right" title="Selling expenses"&gt;(290,512&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Electricity&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--SellingExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_zaiezOE4Xlzl" style="text-align: right" title="Selling expenses"&gt;(1,001&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_znwbTGPojP9h" style="text-align: right" title="Selling expenses"&gt;(1,340&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_z8AZzrfO0hL2" style="text-align: right" title="Selling expenses"&gt;(1,200&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;General expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--SellingExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_z1jzKgP3G014" style="text-align: right" title="Selling expenses"&gt;(107,313&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_ze8n8fS5bU23" style="text-align: right" title="Selling expenses"&gt;(136,107&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zGFwi5fBp0Vl" style="text-align: right" title="Selling expenses"&gt;(118,278&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; text-indent: -2.85pt; padding-left: 2.85pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--SellingExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zJ1aX4PPVNM7" style="border-bottom: Black 1pt solid; text-align: right" title="Selling expenses"&gt;(67,015&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zDBHXJCLWBA4" style="border-bottom: Black 1pt solid; text-align: right" title="Selling expenses"&gt;(66,390&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zIl292CsShMb" style="border-bottom: Black 1pt solid; text-align: right" title="Selling expenses"&gt;(59,201&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--SellingExpense_iN_pn3n3_di_c20220101__20221231_ztbsS8gW2Mdk" style="text-align: right" title="Selling expenses"&gt;(911,967&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--SellingExpense_iN_pn3n3_di_c20210101__20211231_zkPGoBNcJtAb" style="text-align: right" title="Selling expenses"&gt;(825,879&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--SellingExpense_iN_pn3n3_di_c20200101__20201231_zugxDosg1en5" style="text-align: right" title="Selling expenses"&gt;(751,286&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-family: Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 14.2pt"&gt;Bad debt expense, net of recoveries (Note 10 (c))&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_c20220101__20221231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_pn3n3" style="text-align: right" title="Allowance for doubtful accounts"&gt;(782,057&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_zrMi22Ycbof" style="text-align: right" title="Allowance for doubtful accounts"&gt;(643,730&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--AdjustmentsForImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_znkkEK3zAx1j" style="text-align: right" title="Allowance for doubtful accounts"&gt;(444,826&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-family: Univers, Helvetica, Sans-Serif; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Administrative expenses&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Salaries, payroll charges and benefits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_zvZlQKPrkG29" style="text-align: right" title="Administrative expenses"&gt;(284,562&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_zCxmZ1uVHgq5" style="text-align: right" title="Administrative expenses"&gt;(250,557&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_z89yMdmhpKfd" style="text-align: right" title="Administrative expenses"&gt;(257,829&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Pension plan obligations&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zhk5uBAE3Pea" style="text-align: right" title="Administrative expenses"&gt;(84,670&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_z1htuwQPWD13" style="text-align: right" title="Administrative expenses"&gt;(72,170&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zGDtGuPTTj93" style="text-align: right" title="Administrative expenses"&gt;(116,941&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;General supplies&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zDCN7D4qjNze" style="text-align: right" title="Administrative expenses"&gt;(23,664&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zOhoBLXJCGc4" style="text-align: right" title="Administrative expenses"&gt;(11,209&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zVzAKQBEilAl" style="text-align: right" title="Administrative expenses"&gt;(14,237&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Outsourced services&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zxKHAEJsM0A2" style="text-align: right" title="Administrative expenses"&gt;(250,293&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zX2zVu9hFB7e" style="text-align: right" title="Administrative expenses"&gt;(250,801&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zRt5FQRbeKRh" style="text-align: right" title="Administrative expenses"&gt;(230,054&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Electricity&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_zqzqgri8Uvd6" style="text-align: right" title="Administrative expenses"&gt;(1,896&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_z30150MInrSh" style="text-align: right" title="Administrative expenses"&gt;(1,715&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_zGuNr4jCCrFd" style="text-align: right" title="Administrative expenses"&gt;(1,359&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;General expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zcY6ufkJ2XP" style="text-align: right" title="Administrative expenses"&gt;(548,626&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zG7iORrAYivf" style="text-align: right" title="Administrative expenses"&gt;(357,564&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zUWj2iNsnRh6" style="text-align: right" title="Administrative expenses"&gt;(257,693&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_z9pJCvlVIFyk" style="text-align: right" title="Administrative expenses"&gt;(124,743&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zop4qHwVot04" style="text-align: right" title="Administrative expenses"&gt;(104,177&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zKUEsx6wgXti" style="text-align: right" title="Administrative expenses"&gt;(95,652&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 2.85pt"&gt;Tax expenses&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_zvrjdfvVHrog" style="border-bottom: Black 1pt solid; text-align: right" title="Administrative expenses"&gt;(80,053&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_zc86cCAjJomc" style="border-bottom: Black 1pt solid; text-align: right" title="Administrative expenses"&gt;(75,876&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_zsEKWdLnhvV3" style="border-bottom: Black 1pt solid; text-align: right" title="Administrative expenses"&gt;(77,416&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20220101__20221231_zWiY3SG9shI3" style="text-align: right" title="Administrative expenses"&gt;(1,398,507&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20210101__20211231_zlrQMxkyhZ9e" style="text-align: right" title="Administrative expenses"&gt;(1,124,069&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--AdministrativeExpense_iN_pn3n3_di_c20200101__20201231_zYphJIuSL536" style="text-align: right" title="Administrative expenses"&gt;(1,051,181&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Operating costs and expenses&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Salaries, payroll charges and benefits&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_pn3n3" style="text-align: right" title="Total"&gt;(2,877,191&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_z7NT2WC7AWyl" style="text-align: right" title="Total"&gt;(2,542,194&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--SalariesPayrollChargesAndBenefitsMember_zEk9pwBABung" style="text-align: right" title="Total"&gt;(2,487,789&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify; padding-left: 2.85pt"&gt;Pension obligations&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ExpenseByNature_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_z2wqhzvzOX2b" style="width: 11%; text-align: right" title="Total"&gt;(118,487&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zlIfBbERnwie" style="width: 11%; text-align: right" title="Total"&gt;(113,809&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--PensionObligationsMember_zEttjxpo4BK9" style="width: 11%; text-align: right" title="Total"&gt;(159,281&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Construction costs (Note 26)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--ExpenseByNature_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--ConstructionCostsMember_zarnt0rzX5O3" style="text-align: right" title="Total"&gt;(4,754,383&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--ConstructionCostsMember_zFCokLwgRyV1" style="text-align: right" title="Total"&gt;(4,278,337&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--ConstructionCostsMember_zcIHBpRRhiS6" style="text-align: right" title="Total"&gt;(3,630,139&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;General supplies&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--ExpenseByNature_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zxnAlF6X8Vb6" style="text-align: right" title="Total"&gt;(400,166&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_z2C0QkkbjCE4" style="text-align: right" title="Total"&gt;(333,296&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralSuppliesMember_zZXNFJ07quVi" style="text-align: right" title="Total"&gt;(263,762&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Treatment supplies&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--ExpenseByNature_pn3n3_c20220101__20221231__custom--ExpensesByNatureAxis__custom--TreatmentSuppliesMember_zAd0CENwWSL7" style="text-align: right" title="Total"&gt;(598,993&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--TreatmentSuppliesMember_zjMpE1sdxWm6" style="text-align: right" title="Total"&gt;(364,542&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--TreatmentSuppliesMember_zcBi8s2JFHG1" style="text-align: right" title="Total"&gt;(338,756&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Outsourced services&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_pn3n3" style="text-align: right" title="Total"&gt;(2,393,272&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zsxiduWCYLf3" style="text-align: right" title="Total"&gt;(2,111,760&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--OutsideServicesMember_zDGe9wWlTdC7" style="text-align: right" title="Total"&gt;(1,772,405&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Electricity&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_pn3n3" style="text-align: right" title="Total"&gt;(1,500,541&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_z8XfM0Yx5kcg" style="text-align: right" title="Total"&gt;(1,465,831&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--ElectricityOneMember_zSRxU6qImpsf" style="text-align: right" title="Total"&gt;(1,217,390&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;General expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_pn3n3" style="text-align: right" title="Total"&gt;(1,487,442&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zUuXwUKHMnL4" style="text-align: right" title="Total"&gt;(1,211,023&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--GeneralExpensesMember_zyWgdoOQdDNa" style="text-align: right" title="Total"&gt;(998,084&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Depreciation and amortization&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_pn3n3" style="text-align: right" title="Total"&gt;(2,450,849&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zVZ3gS0VYDk1" style="text-align: right" title="Total"&gt;(2,253,322&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--DepreciationAndAmortizationMember_zARJRZGG68c2" style="text-align: right" title="Total"&gt;(2,037,112&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 2.85pt"&gt;Tax expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_pn3n3" style="text-align: right" title="Total"&gt;(80,053&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_ze2AINCcjIBb" style="text-align: right" title="Total"&gt;(75,876&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--TaxExpenseMember_zSomaWCXip5d" style="text-align: right" title="Total"&gt;(77,416&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; text-indent: -2.85pt; padding-left: 2.85pt"&gt;Bad debt expense, net of recoveries (Note 10 (c))&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_eifrs-full--ExpenseByNature_c20220101__20221231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;(782,057&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_zMpivuWP0wAf" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;(643,730&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231__custom--ExpensesByNatureAxis__custom--BadDebtExpenseNetMember_z4hzlwQQYOC6" style="border-bottom: Black 1pt solid; text-align: right" title="Total"&gt;(444,826&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-bottom: 2.5pt; padding-left: 2.85pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--ExpenseByNature_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;(17,443,434&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ExpenseByNature_pn3n3_c20210101__20211231_zfkH6EhCCnB8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;(15,393,720&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--ExpenseByNature_pn3n3_c20200101__20201231_ztViJiYzasB8" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;(13,426,960&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</sbs:SummaryOfExpensesByNatureTableTextBlock>
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      unitRef="BRL">1958395000</ifrs-full:CostOfSales>
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      unitRef="BRL">29796000</ifrs-full:CostOfSales>
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      unitRef="BRL">3630139000</ifrs-full:CostOfSales>
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      unitRef="BRL">244054000</ifrs-full:CostOfSales>
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      unitRef="BRL">598993000</ifrs-full:CostOfSales>
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      unitRef="BRL">364542000</ifrs-full:CostOfSales>
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      unitRef="BRL">338756000</ifrs-full:CostOfSales>
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      unitRef="BRL">1724347000</ifrs-full:CostOfSales>
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      unitRef="BRL">1251839000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
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      contextRef="From2022-01-01to2022-12-31"
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      unitRef="BRL">14350903000</ifrs-full:CostOfSales>
    <ifrs-full:CostOfSales
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      unitRef="BRL">12800042000</ifrs-full:CostOfSales>
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      unitRef="BRL">11179667000</ifrs-full:CostOfSales>
    <ifrs-full:SellingExpense
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    <ifrs-full:SellingExpense
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      unitRef="BRL">4868000</ifrs-full:SellingExpense>
    <ifrs-full:SellingExpense
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      decimals="-3"
      unitRef="BRL">5059000</ifrs-full:SellingExpense>
    <ifrs-full:SellingExpense
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      unitRef="BRL">7121000</ifrs-full:SellingExpense>
    <ifrs-full:SellingExpense
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      decimals="-3"
      unitRef="BRL">7976000</ifrs-full:SellingExpense>
    <ifrs-full:SellingExpense
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      decimals="-3"
      unitRef="BRL">5471000</ifrs-full:SellingExpense>
    <ifrs-full:SellingExpense
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    <ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80F_eifrs-full--DisclosureOfFinanceIncomeExpenseExplanatory_zd3vFvK5JKG5" style="font: 10pt Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -14.2pt"&gt;&#160;&lt;/p&gt;

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&lt;td style="width: 0.5in"&gt;&lt;b&gt;30&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_82C_zQFtsxoInX8c"&gt;Financial Income (Expenses)&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

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    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
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    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Financial expenses&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
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    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
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    &lt;td style="width: 46%; text-align: justify; padding-left: 7.1pt"&gt;Interest and charges on borrowings and financing &#x2013; local currency&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--InteretAndChargesLocalCurrencyMember_zuvTcHxSEoKf" style="width: 11%; text-align: right" title="Financial expenses"&gt;(954,744&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--InteretAndChargesLocalCurrencyMember_zv8140Zdngx5" style="width: 11%; text-align: right" title="Financial expenses"&gt;(517,235&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
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  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Interest and charges on borrowings and financing &#x2013; foreign currency&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--InteretAndChargesForeignCurrencyMember_zSwWzKAFUO05" style="text-align: right" title="Financial expenses"&gt;(47,139&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--InteretAndChargesForeignCurrencyMember_zlcr5Cv62pH7" style="text-align: right" title="Financial expenses"&gt;(46,793&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--InteretAndChargesForeignCurrencyMember_za852fLHgWEa" style="text-align: right" title="Financial expenses"&gt;(136,257&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Other financial expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--OtherFinancialExpensesMember_zQP00nxOhO14" style="text-align: right" title="Financial expenses"&gt;(364,117&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--OtherFinancialExpensesMember_z6JwQWpSgHOh" style="text-align: right" title="Financial expenses"&gt;(315,013&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--OtherFinancialExpensesMember_z7dxSA6xHw32" style="text-align: right" title="Financial expenses"&gt;(328,413&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Income tax over international remittance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--IncomeTaxOverInternationalRemittanceMember_zifo814DCZyc" title="Financial expenses"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7987"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--IncomeTaxOverInternationalRemittanceMember_zNBC3HW4qgL6" title="Financial expenses"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7989"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--IncomeTaxOverInternationalRemittanceMember_z43GMjfelfX1" style="text-align: right" title="Financial expenses"&gt;(15,134&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Inflation adjustment on borrowings and financing&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--InflationAdjustmentLoansAndFinancingMember_zMAg4cmfcGfe" style="text-align: right" title="Financial expenses"&gt;(190,202&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--InflationAdjustmentLoansAndFinancingMember_zLRuCwuToCk1" style="text-align: right" title="Financial expenses"&gt;(225,791&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--InflationAdjustmentLoansAndFinancingMember_zVxfvZQHMxDc" style="text-align: right" title="Financial expenses"&gt;(86,938&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Other inflation adjustments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--OtherInflationAdjustmentsMember_zMvnjTAwVvL9" style="text-align: right" title="Financial expenses"&gt;(183,966&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--OtherInflationAdjustmentsMember_zfXyHysy5bJ2" style="text-align: right" title="Financial expenses"&gt;(172,632&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--OtherInflationAdjustmentsMember_z1p7xd8cqgN6" style="text-align: right" title="Financial expenses"&gt;(142,313&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 7.1pt"&gt;Interest and inflation adjustments on provisions&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--InterestInflationAdjustmentsOnProvisionsMember_zNEiHEvnQST8" style="border-bottom: Black 1pt solid; text-align: right" title="Financial expenses"&gt;(216,098&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--InterestInflationAdjustmentsOnProvisionsMember_zCzGZjLJVdS6" style="border-bottom: Black 1pt solid; text-align: right" title="Financial expenses"&gt;(170,831&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--InterestInflationAdjustmentsOnProvisionsMember_zF0CJtWYcCzd" style="border-bottom: Black 1pt solid; text-align: right" title="Financial expenses"&gt;(267,654&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 7.1pt"&gt;Total financial expenses&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231_zMkBs75n2ufg" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial expenses"&gt;(1,956,266&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231_zPdssNxJPzml" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial expenses"&gt;(1,448,295&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231_znMjUNQXKgt4" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial expenses"&gt;(1,324,759&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 7.1pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Financial income&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Inflation adjustment gains&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--FinanceIncomes_pn3n3_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--InflationAdjustmentGainsMember_z7knmCQ9THSh" style="text-align: right" title="Financial income"&gt;541,516&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--FinanceIncomes_pn3n3_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--InflationAdjustmentGainsMember_zfDNvkkqF2q8" style="text-align: right" title="Financial income"&gt;198,907&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--FinanceIncomes_pn3n3_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--InflationAdjustmentGainsMember_znTicpHOCfJl" style="text-align: right" title="Financial income"&gt;120,957&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify; padding-left: 7.1pt"&gt;Income on financial investments&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--FinanceIncomes_pn3n3_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--IncomeOnFinancialInvestmentsMember_z2v3yuaopCbh" style="width: 11%; text-align: right" title="Financial income"&gt;417,129&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--FinanceIncomes_pn3n3_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--IncomeOnFinancialInvestmentsMember_zjrrHGeiM3j8" style="width: 11%; text-align: right" title="Financial income"&gt;150,632&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--FinanceIncomes_pn3n3_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--IncomeOnFinancialInvestmentsMember_zvAO1fr2ltC7" style="width: 11%; text-align: right" title="Financial income"&gt;75,522&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Interest income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--FinanceIncomes_pn3n3_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--FinancialInterestIncomeMember_zCDYnsbOVQd9" style="text-align: right" title="Financial income"&gt;195,274&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--FinanceIncomes_pn3n3_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--FinancialInterestIncomeMember_zO8LF5Pq4Gld" style="text-align: right" title="Financial income"&gt;145,866&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--FinanceIncomes_pn3n3_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--FinancialInterestIncomeMember_zySOFFKsHsT4" style="text-align: right" title="Financial income"&gt;162,576&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Cofins and Pasep&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--FinanceIncomes_pn3n3_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--COFINSAndPasepMember_zXG8oKklBIp3" style="text-align: right" title="Financial income"&gt;(62,405&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--FinanceIncomes_pn3n3_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--COFINSAndPasepMember_zViI77yc9PUh" style="text-align: right" title="Financial income"&gt;(23,038&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--FinanceIncomes_pn3n3_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--COFINSAndPasepMember_zPlCeh6lxwEi" style="text-align: right" title="Financial income"&gt;(22,328&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 7.1pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--FinanceIncomes_pn3n3_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--OtherFinancialIncomeMember_zquUWedv3JX9" style="border-bottom: Black 1pt solid; text-align: right" title="Financial income"&gt;17&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--FinanceIncomes_pn3n3_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--OtherFinancialIncomeMember_z3Fnb32HwVfb" style="border-bottom: Black 1pt solid; text-align: right" title="Financial income"&gt;41&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--FinanceIncomes_pn3n3_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--OtherFinancialIncomeMember_zXKgdpeXULOg" style="border-bottom: Black 1pt solid; text-align: right" title="Financial income"&gt;4&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 7.1pt"&gt;Total financial income&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--FinanceIncomes_pn3n3_c20220101__20221231_zBwGIukkwPM4" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial income"&gt;1,091,531&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--FinanceIncomes_pn3n3_c20210101__20211231_zrjjwwIIYDhj" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial income"&gt;472,408&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--FinanceIncomes_pn3n3_c20200101__20201231_ztfkDJArX6Qi" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial income"&gt;336,731&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 7.1pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 7.1pt"&gt;Financial income (expenses), net before exchange rate changes&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--FinancialIncomeExpensesNetBeforeExchangeRateChanges_c20220101__20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial income (expenses), net before exchange rate changes"&gt;(864,735&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--FinancialIncomeExpensesNetBeforeExchangeRateChanges_pn3n3_c20210101__20211231_zF8FBmHnA9hc" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial income (expenses), net before exchange rate changes"&gt;(975,887&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--FinancialIncomeExpensesNetBeforeExchangeRateChanges_pn3n3_c20200101__20201231_zK0Y0CdKPtog" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial income (expenses), net before exchange rate changes"&gt;(988,028&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 7.1pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Exchange gains (losses)&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Exchange rate changes on borrowings and financing&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--NetForeignExchangeGains_pn3n3_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--ExchangeRateChangesBorrowingFinancingMember_z7wpMxRATBR1" style="text-align: right" title="Exchange rate changes, net"&gt;491,918&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--NetForeignExchangeGains_pn3n3_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--ExchangeRateChangesBorrowingFinancingMember_zYMgPv0tgYR9" style="text-align: right" title="Exchange rate changes, net"&gt;48,522&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--NetForeignExchangeGains_pn3n3_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--ExchangeRateChangesBorrowingFinancingMember_zw7MH635I1B4" style="text-align: right" title="Exchange rate changes, net"&gt;(2,180,241&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Exchange rate changes on assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--NetForeignExchangeGains_pn3n3_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--ExchangeGainsMember_zivqaB2dN4L4" style="text-align: right" title="Exchange rate changes, net"&gt;301&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--NetForeignExchangeGains_pn3n3_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--ExchangeGainsMember_zReJOVh3LW42" style="text-align: right" title="Exchange rate changes, net"&gt;(36&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--NetForeignExchangeGains_pn3n3_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--ExchangeGainsMember_zzEcuVjPPvVc" style="text-align: right" title="Exchange rate changes, net"&gt;1,894&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 7.1pt"&gt;Other exchange rate changes&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--NetForeignExchangeGains_pn3n3_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--OtherExchangeRateChangesMember_zE2BlB8ftAba" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate changes, net"&gt;102&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--NetForeignExchangeGains_pn3n3_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--OtherExchangeRateChangesMember_z5VCWmLZyK6i" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate changes, net"&gt;(22&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--NetForeignExchangeGains_pn3n3_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--OtherExchangeRateChangesMember_z8T03HIMXaKl" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate changes, net"&gt;4&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 7.1pt"&gt;Exchange rate changes, net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--NetForeignExchangeGains_pn3n3_c20220101__20221231_z9CrKj1dTw8d" style="border-bottom: Black 2.5pt double; text-align: right" title="Exchange rate changes, net"&gt;492,321&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--NetForeignExchangeGains_pn3n3_c20210101__20211231_zHOex0A9dPBk" style="border-bottom: Black 2.5pt double; text-align: right" title="Exchange rate changes, net"&gt;48,464&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--NetForeignExchangeGains_pn3n3_c20200101__20201231_zADHTzaVKnQ1" style="border-bottom: Black 2.5pt double; text-align: right" title="Exchange rate changes, net"&gt;(2,178,343&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 7.1pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 7.1pt"&gt;Financial income (expenses), net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--FinanceIncomeExpenseNet_pn3n3_c20220101__20221231_zBicju9RL3zg" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial income (expenses), net"&gt;(372,414&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--FinanceIncomeExpenseNet_pn3n3_c20210101__20211231_zNwdkdVgY85a" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial income (expenses), net"&gt;(927,423&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--FinanceIncomeExpenseNet_pn3n3_c20200101__20201231_zIt7WhEP9Cu" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial income (expenses), net"&gt;(3,166,371&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A0_zx5O0DWXXnyb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 12pt 58.15pt; text-align: justify; text-indent: -22.7pt"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory>
    <sbs:SummaryOfFinancialIncomeExpensesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_895_ecustom--SummaryOfFinancialIncomeExpensesTableTextBlock_pn3n3_z27fk4WrDxNl" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Financial Income (Expenses) (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;&lt;span id="xdx_8B9_zdNqldWyI1Ll" style="display: none"&gt;Schedule of financial income (expenses)&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Financial expenses&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 46%; text-align: justify; padding-left: 7.1pt"&gt;Interest and charges on borrowings and financing &#x2013; local currency&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--InteretAndChargesLocalCurrencyMember_zuvTcHxSEoKf" style="width: 11%; text-align: right" title="Financial expenses"&gt;(954,744&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--InteretAndChargesLocalCurrencyMember_zv8140Zdngx5" style="width: 11%; text-align: right" title="Financial expenses"&gt;(517,235&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--InteretAndChargesLocalCurrencyMember_zPuDw8EtS1s9" style="width: 11%; text-align: right" title="Financial expenses"&gt;(348,050&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Interest and charges on borrowings and financing &#x2013; foreign currency&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--InteretAndChargesForeignCurrencyMember_zSwWzKAFUO05" style="text-align: right" title="Financial expenses"&gt;(47,139&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--InteretAndChargesForeignCurrencyMember_zlcr5Cv62pH7" style="text-align: right" title="Financial expenses"&gt;(46,793&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--InteretAndChargesForeignCurrencyMember_za852fLHgWEa" style="text-align: right" title="Financial expenses"&gt;(136,257&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Other financial expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--OtherFinancialExpensesMember_zQP00nxOhO14" style="text-align: right" title="Financial expenses"&gt;(364,117&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--OtherFinancialExpensesMember_z6JwQWpSgHOh" style="text-align: right" title="Financial expenses"&gt;(315,013&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--OtherFinancialExpensesMember_z7dxSA6xHw32" style="text-align: right" title="Financial expenses"&gt;(328,413&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Income tax over international remittance&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90F_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--IncomeTaxOverInternationalRemittanceMember_zifo814DCZyc" title="Financial expenses"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7987"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_900_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--IncomeTaxOverInternationalRemittanceMember_zNBC3HW4qgL6" title="Financial expenses"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl7989"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--IncomeTaxOverInternationalRemittanceMember_z43GMjfelfX1" style="text-align: right" title="Financial expenses"&gt;(15,134&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Inflation adjustment on borrowings and financing&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--InflationAdjustmentLoansAndFinancingMember_zMAg4cmfcGfe" style="text-align: right" title="Financial expenses"&gt;(190,202&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--InflationAdjustmentLoansAndFinancingMember_zLRuCwuToCk1" style="text-align: right" title="Financial expenses"&gt;(225,791&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--InflationAdjustmentLoansAndFinancingMember_zVxfvZQHMxDc" style="text-align: right" title="Financial expenses"&gt;(86,938&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Other inflation adjustments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--OtherInflationAdjustmentsMember_zMvnjTAwVvL9" style="text-align: right" title="Financial expenses"&gt;(183,966&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--OtherInflationAdjustmentsMember_zfXyHysy5bJ2" style="text-align: right" title="Financial expenses"&gt;(172,632&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_980_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--OtherInflationAdjustmentsMember_z1p7xd8cqgN6" style="text-align: right" title="Financial expenses"&gt;(142,313&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 7.1pt"&gt;Interest and inflation adjustments on provisions&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--InterestInflationAdjustmentsOnProvisionsMember_zNEiHEvnQST8" style="border-bottom: Black 1pt solid; text-align: right" title="Financial expenses"&gt;(216,098&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--InterestInflationAdjustmentsOnProvisionsMember_zCzGZjLJVdS6" style="border-bottom: Black 1pt solid; text-align: right" title="Financial expenses"&gt;(170,831&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--InterestInflationAdjustmentsOnProvisionsMember_zF0CJtWYcCzd" style="border-bottom: Black 1pt solid; text-align: right" title="Financial expenses"&gt;(267,654&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 7.1pt"&gt;Total financial expenses&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eifrs-full--FinanceCosts_iN_pn3n3_di_c20220101__20221231_zMkBs75n2ufg" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial expenses"&gt;(1,956,266&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_989_eifrs-full--FinanceCosts_iN_pn3n3_di_c20210101__20211231_zPdssNxJPzml" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial expenses"&gt;(1,448,295&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_eifrs-full--FinanceCosts_iN_pn3n3_di_c20200101__20201231_znMjUNQXKgt4" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial expenses"&gt;(1,324,759&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 12pt; text-align: justify; padding-left: 7.1pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Financial income&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Inflation adjustment gains&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--FinanceIncomes_pn3n3_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--InflationAdjustmentGainsMember_z7knmCQ9THSh" style="text-align: right" title="Financial income"&gt;541,516&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--FinanceIncomes_pn3n3_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--InflationAdjustmentGainsMember_zfDNvkkqF2q8" style="text-align: right" title="Financial income"&gt;198,907&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--FinanceIncomes_pn3n3_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--InflationAdjustmentGainsMember_znTicpHOCfJl" style="text-align: right" title="Financial income"&gt;120,957&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
&lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify; padding-left: 7.1pt"&gt;Income on financial investments&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--FinanceIncomes_pn3n3_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--IncomeOnFinancialInvestmentsMember_z2v3yuaopCbh" style="width: 11%; text-align: right" title="Financial income"&gt;417,129&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--FinanceIncomes_pn3n3_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--IncomeOnFinancialInvestmentsMember_zjrrHGeiM3j8" style="width: 11%; text-align: right" title="Financial income"&gt;150,632&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--FinanceIncomes_pn3n3_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--IncomeOnFinancialInvestmentsMember_zvAO1fr2ltC7" style="width: 11%; text-align: right" title="Financial income"&gt;75,522&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Interest income&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_ecustom--FinanceIncomes_pn3n3_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--FinancialInterestIncomeMember_zCDYnsbOVQd9" style="text-align: right" title="Financial income"&gt;195,274&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_983_ecustom--FinanceIncomes_pn3n3_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--FinancialInterestIncomeMember_zO8LF5Pq4Gld" style="text-align: right" title="Financial income"&gt;145,866&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--FinanceIncomes_pn3n3_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--FinancialInterestIncomeMember_zySOFFKsHsT4" style="text-align: right" title="Financial income"&gt;162,576&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Cofins and Pasep&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--FinanceIncomes_pn3n3_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--COFINSAndPasepMember_zXG8oKklBIp3" style="text-align: right" title="Financial income"&gt;(62,405&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--FinanceIncomes_pn3n3_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--COFINSAndPasepMember_zViI77yc9PUh" style="text-align: right" title="Financial income"&gt;(23,038&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98C_ecustom--FinanceIncomes_pn3n3_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--COFINSAndPasepMember_zPlCeh6lxwEi" style="text-align: right" title="Financial income"&gt;(22,328&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 7.1pt"&gt;Other&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_ecustom--FinanceIncomes_pn3n3_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--OtherFinancialIncomeMember_zquUWedv3JX9" style="border-bottom: Black 1pt solid; text-align: right" title="Financial income"&gt;17&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--FinanceIncomes_pn3n3_c20210101__20211231__custom--FinancialIncomeExpenseAxis__custom--OtherFinancialIncomeMember_z3Fnb32HwVfb" style="border-bottom: Black 1pt solid; text-align: right" title="Financial income"&gt;41&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_984_ecustom--FinanceIncomes_pn3n3_c20200101__20201231__custom--FinancialIncomeExpenseAxis__custom--OtherFinancialIncomeMember_zXKgdpeXULOg" style="border-bottom: Black 1pt solid; text-align: right" title="Financial income"&gt;4&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 7.1pt"&gt;Total financial income&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--FinanceIncomes_pn3n3_c20220101__20221231_zBwGIukkwPM4" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial income"&gt;1,091,531&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--FinanceIncomes_pn3n3_c20210101__20211231_zrjjwwIIYDhj" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial income"&gt;472,408&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--FinanceIncomes_pn3n3_c20200101__20201231_ztfkDJArX6Qi" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial income"&gt;336,731&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
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    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 7.1pt"&gt;Financial income (expenses), net before exchange rate changes&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
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    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--FinancialIncomeExpensesNetBeforeExchangeRateChanges_pn3n3_c20210101__20211231_zF8FBmHnA9hc" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial income (expenses), net before exchange rate changes"&gt;(975,887&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
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  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
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    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 7.1pt"&gt;Exchange rate changes on borrowings and financing&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
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  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
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  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
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    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98B_ecustom--NetForeignExchangeGains_pn3n3_c20220101__20221231__custom--FinancialIncomeExpenseAxis__custom--OtherExchangeRateChangesMember_zE2BlB8ftAba" style="border-bottom: Black 1pt solid; text-align: right" title="Exchange rate changes, net"&gt;102&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
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  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
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  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
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    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt; padding-left: 7.1pt"&gt;Financial income (expenses), net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--FinanceIncomeExpenseNet_pn3n3_c20220101__20221231_zBicju9RL3zg" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial income (expenses), net"&gt;(372,414&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--FinanceIncomeExpenseNet_pn3n3_c20210101__20211231_zNwdkdVgY85a" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial income (expenses), net"&gt;(927,423&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_ecustom--FinanceIncomeExpenseNet_pn3n3_c20200101__20201231_zIt7WhEP9Cu" style="border-bottom: Black 2.5pt double; text-align: right" title="Financial income (expenses), net"&gt;(3,166,371&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
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      contextRef="From2020-01-012020-12-31_custom_COFINSAndPasepMember"
      decimals="-3"
      unitRef="BRL">-22328000</sbs:FinanceIncomes>
    <sbs:FinanceIncomes
      contextRef="From2022-01-012022-12-31_custom_OtherFinancialIncomeMember"
      decimals="-3"
      unitRef="BRL">17000</sbs:FinanceIncomes>
    <sbs:FinanceIncomes
      contextRef="From2021-01-012021-12-31_custom_OtherFinancialIncomeMember"
      decimals="-3"
      unitRef="BRL">41000</sbs:FinanceIncomes>
    <sbs:FinanceIncomes
      contextRef="From2020-01-012020-12-31_custom_OtherFinancialIncomeMember"
      decimals="-3"
      unitRef="BRL">4000</sbs:FinanceIncomes>
    <sbs:FinanceIncomes
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1091531000</sbs:FinanceIncomes>
    <sbs:FinanceIncomes
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">472408000</sbs:FinanceIncomes>
    <sbs:FinanceIncomes
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">336731000</sbs:FinanceIncomes>
    <sbs:FinancialIncomeExpensesNetBeforeExchangeRateChanges
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-864735000</sbs:FinancialIncomeExpensesNetBeforeExchangeRateChanges>
    <sbs:FinancialIncomeExpensesNetBeforeExchangeRateChanges
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-975887000</sbs:FinancialIncomeExpensesNetBeforeExchangeRateChanges>
    <sbs:FinancialIncomeExpensesNetBeforeExchangeRateChanges
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-988028000</sbs:FinancialIncomeExpensesNetBeforeExchangeRateChanges>
    <sbs:NetForeignExchangeGains
      contextRef="From2022-01-012022-12-31_custom_ExchangeRateChangesBorrowingFinancingMember"
      decimals="-3"
      unitRef="BRL">491918000</sbs:NetForeignExchangeGains>
    <sbs:NetForeignExchangeGains
      contextRef="From2021-01-012021-12-31_custom_ExchangeRateChangesBorrowingFinancingMember"
      decimals="-3"
      unitRef="BRL">48522000</sbs:NetForeignExchangeGains>
    <sbs:NetForeignExchangeGains
      contextRef="From2020-01-012020-12-31_custom_ExchangeRateChangesBorrowingFinancingMember"
      decimals="-3"
      unitRef="BRL">-2180241000</sbs:NetForeignExchangeGains>
    <sbs:NetForeignExchangeGains
      contextRef="From2022-01-012022-12-31_custom_ExchangeGainsMember"
      decimals="-3"
      unitRef="BRL">301000</sbs:NetForeignExchangeGains>
    <sbs:NetForeignExchangeGains
      contextRef="From2021-01-012021-12-31_custom_ExchangeGainsMember"
      decimals="-3"
      unitRef="BRL">-36000</sbs:NetForeignExchangeGains>
    <sbs:NetForeignExchangeGains
      contextRef="From2020-01-012020-12-31_custom_ExchangeGainsMember"
      decimals="-3"
      unitRef="BRL">1894000</sbs:NetForeignExchangeGains>
    <sbs:NetForeignExchangeGains
      contextRef="From2022-01-012022-12-31_custom_OtherExchangeRateChangesMember"
      decimals="-3"
      unitRef="BRL">102000</sbs:NetForeignExchangeGains>
    <sbs:NetForeignExchangeGains
      contextRef="From2021-01-012021-12-31_custom_OtherExchangeRateChangesMember"
      decimals="-3"
      unitRef="BRL">-22000</sbs:NetForeignExchangeGains>
    <sbs:NetForeignExchangeGains
      contextRef="From2020-01-012020-12-31_custom_OtherExchangeRateChangesMember"
      decimals="-3"
      unitRef="BRL">4000</sbs:NetForeignExchangeGains>
    <sbs:NetForeignExchangeGains
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">492321000</sbs:NetForeignExchangeGains>
    <sbs:NetForeignExchangeGains
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">48464000</sbs:NetForeignExchangeGains>
    <sbs:NetForeignExchangeGains
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-2178343000</sbs:NetForeignExchangeGains>
    <sbs:FinanceIncomeExpenseNet
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">-372414000</sbs:FinanceIncomeExpenseNet>
    <sbs:FinanceIncomeExpenseNet
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-927423000</sbs:FinanceIncomeExpenseNet>
    <sbs:FinanceIncomeExpenseNet
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-3166371000</sbs:FinanceIncomeExpenseNet>
    <ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80B_eifrs-full--DisclosureOfOtherOperatingIncomeExpenseExplanatory_zI6f1hMbHwIi" style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 12pt 58.15pt; text-align: justify; text-indent: -22.7pt"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;31&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_82B_zy10xjvSlwwd"&gt;Other operating income (expenses), net&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_886_ecustom--SummaryOfOtherOperatingIncomeExpensesTableTextBlock_pn3n3_zPktaAw4skhf" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Other operating income (expenses), net (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B5_zZYx6hTLtvxj" style="display: none"&gt;Schedule of other operating income (expenses), net&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20220101__20221231_z24HHQd2F7pa" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20210101__20211231_zihwXSgP7407" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49E_20200101__20201231_zk2IwmTeUlD6" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eifrs-full--MiscellaneousOtherOperatingIncome_zvELjr2nVU52" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify"&gt;Other operating income, net&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;64,638&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;71,877&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;70,288&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--MiscellaneousOtherOperatingExpenses_iN_di_zhBDBnx1zsza" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Other operating expenses&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(56,311&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(93,718&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;37,368&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eifrs-full--OtherOperatingIncomeExpense_zMZWDE5KcUAe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Other operating income (expenses), net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;8,327&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(21,841&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;107,656&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Other operating income includes revenue from the sale
of property, plant and equipment, sale of contracts awarded in public bids, right to sell electricity, indemnities and reimbursement of
expenses, fines and guarantees, property leases, reuse water,
PURA projects and services, net of Cofins and Pasep.&lt;/p&gt;






&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Other operating expenses usually record the derecognition
of concessions assets due to obsolescence, discontinued construction works, unproductive wells, projects considered economically unfeasible,
losses on property, plant and equipment, estimated losses and operational assets indemnification.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory>
    <sbs:SummaryOfOtherOperatingIncomeExpensesTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_886_ecustom--SummaryOfOtherOperatingIncomeExpensesTableTextBlock_pn3n3_zPktaAw4skhf" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Other operating income (expenses), net (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B5_zZYx6hTLtvxj" style="display: none"&gt;Schedule of other operating income (expenses), net&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_493_20220101__20221231_z24HHQd2F7pa" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49A_20210101__20211231_zihwXSgP7407" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49E_20200101__20201231_zk2IwmTeUlD6" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eifrs-full--MiscellaneousOtherOperatingIncome_zvELjr2nVU52" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify"&gt;Other operating income, net&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;64,638&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;71,877&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;70,288&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--MiscellaneousOtherOperatingExpenses_iN_di_zhBDBnx1zsza" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Other operating expenses&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(56,311&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(93,718&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;37,368&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_402_eifrs-full--OtherOperatingIncomeExpense_zMZWDE5KcUAe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Other operating income (expenses), net&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;8,327&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;(21,841&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;107,656&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</sbs:SummaryOfOtherOperatingIncomeExpensesTableTextBlock>
    <ifrs-full:MiscellaneousOtherOperatingIncome
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">64638000</ifrs-full:MiscellaneousOtherOperatingIncome>
    <ifrs-full:MiscellaneousOtherOperatingIncome
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">71877000</ifrs-full:MiscellaneousOtherOperatingIncome>
    <ifrs-full:MiscellaneousOtherOperatingIncome
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">70288000</ifrs-full:MiscellaneousOtherOperatingIncome>
    <sbs:MiscellaneousOtherOperatingExpenses
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">56311000</sbs:MiscellaneousOtherOperatingExpenses>
    <sbs:MiscellaneousOtherOperatingExpenses
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">93718000</sbs:MiscellaneousOtherOperatingExpenses>
    <sbs:MiscellaneousOtherOperatingExpenses
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">-37368000</sbs:MiscellaneousOtherOperatingExpenses>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">8327000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">-21841000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:OtherOperatingIncomeExpense
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">107656000</ifrs-full:OtherOperatingIncomeExpense>
    <ifrs-full:DisclosureOfCommitmentsExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80E_eifrs-full--DisclosureOfCommitmentsExplanatory_zVnYl6YRWMa1" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt/110% Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;32&lt;/b&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;b&gt;&lt;span id="xdx_82D_zpVDOgnw59h9"&gt;Commitments&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;The Company has agreements to manage and maintain its
activities, as well as 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:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88A_ecustom--SummaryOfCommitmentsTableTextBlock_pn3n3_zGhCseNnKoZ" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Commitments (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B0_zICi9Yz7cOz" style="display: none"&gt;Below, the main unrecorded committed amounts as of December 31, 2020:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;1 year&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;1-3 years&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;3-5 years&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;More than 5 years&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 35%; text-align: left"&gt;Contractual obligations &#x2013; Expenses&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ContractLiabilitiesExpenses_c20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_pn3n3" style="width: 9%; text-align: right" title="Contractual obligations - expenses"&gt;1,476,267&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ContractLiabilitiesExpenses_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanThreeYearsMember_pn3n3" style="width: 9%; text-align: right" title="Contractual obligations - expenses"&gt;1,379,448&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--ContractLiabilitiesExpenses_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeYearAndNotLaterThanFiveYearsMember_pn3n3" style="width: 9%; text-align: right" title="Contractual obligations - expenses"&gt;271,242&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ContractLiabilitiesExpenses_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_pn3n3" style="width: 9%; text-align: right" title="Contractual obligations - expenses"&gt;657,401&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--ContractLiabilitiesExpenses_c20221231_pn3n3" style="width: 9%; text-align: right" title="Contractual obligations - expenses"&gt;3,784,358&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Contractual obligations &#x2013; Investments&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--ContractLiabilitiesInvestments_c20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Contractual obligations - investments"&gt;3,091,768&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--ContractLiabilitiesInvestments_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanThreeYearsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Contractual obligations - investments"&gt;3,125,523&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ContractLiabilitiesInvestments_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeYearAndNotLaterThanFiveYearsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Contractual obligations - investments"&gt;1,153,532&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ContractLiabilitiesInvestments_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Contractual obligations - investments"&gt;172,782&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--ContractLiabilitiesInvestments_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Contractual obligations - investments"&gt;7,543,605&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ContractLiabilities_c20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;4,568,035&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--ContractLiabilities_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanThreeYearsMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;4,504,971&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--ContractLiabilities_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeYearAndNotLaterThanFiveYearsMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;1,424,774&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--ContractLiabilities_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;830,183&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--ContractLiabilities_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;11,327,963&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfCommitmentsExplanatory>
    <sbs:SummaryOfCommitmentsTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_88A_ecustom--SummaryOfCommitmentsTableTextBlock_pn3n3_zGhCseNnKoZ" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Commitments (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;&lt;span id="xdx_8B0_zICi9Yz7cOz" style="display: none"&gt;Below, the main unrecorded committed amounts as of December 31, 2020:&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;1 year&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;1-3 years&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;3-5 years&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;More than 5 years&lt;/b&gt;&lt;/td&gt;
    &lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 35%; text-align: left"&gt;Contractual obligations &#x2013; Expenses&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ContractLiabilitiesExpenses_c20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_pn3n3" style="width: 9%; text-align: right" title="Contractual obligations - expenses"&gt;1,476,267&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ContractLiabilitiesExpenses_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanThreeYearsMember_pn3n3" style="width: 9%; text-align: right" title="Contractual obligations - expenses"&gt;1,379,448&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_986_ecustom--ContractLiabilitiesExpenses_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeYearAndNotLaterThanFiveYearsMember_pn3n3" style="width: 9%; text-align: right" title="Contractual obligations - expenses"&gt;271,242&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98D_ecustom--ContractLiabilitiesExpenses_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_pn3n3" style="width: 9%; text-align: right" title="Contractual obligations - expenses"&gt;657,401&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_ecustom--ContractLiabilitiesExpenses_c20221231_pn3n3" style="width: 9%; text-align: right" title="Contractual obligations - expenses"&gt;3,784,358&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt"&gt;Contractual obligations &#x2013; Investments&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--ContractLiabilitiesInvestments_c20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Contractual obligations - investments"&gt;3,091,768&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_ecustom--ContractLiabilitiesInvestments_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanThreeYearsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Contractual obligations - investments"&gt;3,125,523&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_ecustom--ContractLiabilitiesInvestments_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeYearAndNotLaterThanFiveYearsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Contractual obligations - investments"&gt;1,153,532&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98E_ecustom--ContractLiabilitiesInvestments_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Contractual obligations - investments"&gt;172,782&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_982_ecustom--ContractLiabilitiesInvestments_c20221231_pn3n3" style="border-bottom: Black 1pt solid; text-align: right" title="Contractual obligations - investments"&gt;7,543,605&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_987_eifrs-full--ContractLiabilities_c20221231__ifrs-full--MaturityAxis__ifrs-full--NotLaterThanOneYearMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;4,568,035&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_985_eifrs-full--ContractLiabilities_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanOneYearAndNotLaterThanThreeYearsMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;4,504,971&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98F_eifrs-full--ContractLiabilities_c20221231__ifrs-full--MaturityAxis__custom--LaterThanThreeYearAndNotLaterThanFiveYearsMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;1,424,774&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--ContractLiabilities_c20221231__ifrs-full--MaturityAxis__ifrs-full--LaterThanFiveYearsMember_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;830,183&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_98A_eifrs-full--ContractLiabilities_c20221231_pn3n3" style="border-bottom: Black 2.5pt double; text-align: right" title="Total"&gt;11,327,963&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</sbs:SummaryOfCommitmentsTableTextBlock>
    <sbs:ContractLiabilitiesExpenses
      contextRef="AsOf2022-12-31_ifrs-full_NotLaterThanOneYearMember"
      decimals="-3"
      unitRef="BRL">1476267000</sbs:ContractLiabilitiesExpenses>
    <sbs:ContractLiabilitiesExpenses
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanThreeYearsMember"
      decimals="-3"
      unitRef="BRL">1379448000</sbs:ContractLiabilitiesExpenses>
    <sbs:ContractLiabilitiesExpenses
      contextRef="AsOf2022-12-31_custom_LaterThanThreeYearAndNotLaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">271242000</sbs:ContractLiabilitiesExpenses>
    <sbs:ContractLiabilitiesExpenses
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">657401000</sbs:ContractLiabilitiesExpenses>
    <sbs:ContractLiabilitiesExpenses contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">3784358000</sbs:ContractLiabilitiesExpenses>
    <sbs:ContractLiabilitiesInvestments
      contextRef="AsOf2022-12-31_ifrs-full_NotLaterThanOneYearMember"
      decimals="-3"
      unitRef="BRL">3091768000</sbs:ContractLiabilitiesInvestments>
    <sbs:ContractLiabilitiesInvestments
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanThreeYearsMember"
      decimals="-3"
      unitRef="BRL">3125523000</sbs:ContractLiabilitiesInvestments>
    <sbs:ContractLiabilitiesInvestments
      contextRef="AsOf2022-12-31_custom_LaterThanThreeYearAndNotLaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">1153532000</sbs:ContractLiabilitiesInvestments>
    <sbs:ContractLiabilitiesInvestments
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">172782000</sbs:ContractLiabilitiesInvestments>
    <sbs:ContractLiabilitiesInvestments contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">7543605000</sbs:ContractLiabilitiesInvestments>
    <ifrs-full:ContractLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_NotLaterThanOneYearMember"
      decimals="-3"
      unitRef="BRL">4568035000</ifrs-full:ContractLiabilities>
    <ifrs-full:ContractLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanOneYearAndNotLaterThanThreeYearsMember"
      decimals="-3"
      unitRef="BRL">4504971000</ifrs-full:ContractLiabilities>
    <ifrs-full:ContractLiabilities
      contextRef="AsOf2022-12-31_custom_LaterThanThreeYearAndNotLaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">1424774000</ifrs-full:ContractLiabilities>
    <ifrs-full:ContractLiabilities
      contextRef="AsOf2022-12-31_ifrs-full_LaterThanFiveYearsMember"
      decimals="-3"
      unitRef="BRL">830183000</ifrs-full:ContractLiabilities>
    <ifrs-full:ContractLiabilities contextRef="AsOf2022-12-31" decimals="-3" unitRef="BRL">11327963000</ifrs-full:ContractLiabilities>
    <sbs:DisclosureOfSupplementalCashFlowInformationExplanatoryOne contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_806_ecustom--DisclosureOfSupplementalCashFlowInformationExplanatoryOne_zh8pZXyxgspb" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;33&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&lt;b&gt;&lt;span id="xdx_828_zZK0acJlNIF3"&gt;Supplemental cash flow information&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfSupplementalCashFlowInformationTableTextBlock_pn3n3_znJ0pJxVoaWk" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Supplemental cash flow information (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B6_zacl2bhXTcia" style="display: none"&gt;Schedule of supplemental cash flow information&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49C_20220101__20221231_zl4cwccgme67" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49D_20210101__20211231_zDhyZY9llm21" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49D_20200101__20201231_z9uJ02E7PeAi" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--AdditionsToContractAsset_zgdC7pU12CN" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify"&gt;Total additions to contract assets (Note 14)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;5,240,528&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;4,759,789&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;3,948,158&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--AdditionsToIntangibleAssets_i_pn3n3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Total additions to intangible assets (Note 15 (b))&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;75,400&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;172,961&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;411,285&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--ItemsNotAffectingCash_iN_di_zXKM3Q7aHE2g" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Items not affecting cash (see breakdown below)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(1,765,391&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(1,236,081&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(1,095,786&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows_i_pn3n3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Total additions to intangible assets as per statement of cash flows&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,550,537&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,696,669&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,299,657&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr id="xdx_409_ecustom--InvestmentsAndFinancingOperationsAffectingIntangibleAssetsButNotCashAbstract_iB" style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;Investments and financing operations affecting intangible assets but not cash:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--InterestCostsCapitalised1_i01_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify"&gt;Interest capitalized in the year (Note 14 (a))&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;622,803&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;300,792&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;238,330&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--ContractorsPayable_i01_pn3n3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Contractors payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;414,645&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;218,523&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;142,514&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--ContractCommitments_i01_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Program contract commitments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl8172"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl8173"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,422&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--PerformanceAgreements_i01_pn3n3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Performance agreements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;576,392&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;478,177&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;314,720&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--CashInflowOutflowRightofuseAssets_i01_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Right of use&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;42,182&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;140,187&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28,549&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--ConstructionMargin_i01_pn3n3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Construction margin (Note 26)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;109,369&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;98,402&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;85,976&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--AgreementWithTheMunicipalityOfSantoAndre_i01_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Agreement with the municipality of Mau&#xe1;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl8188"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl8189"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;280,774&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--ItemsNotAffectingCash_i01_pn3n3_zSrTtoa1Fcwc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,765,391&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,236,081&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,095,786&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A0_zvUm94cmCgOa" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</sbs:DisclosureOfSupplementalCashFlowInformationExplanatoryOne>
    <sbs:SummaryOfSupplementalCashFlowInformationTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_896_ecustom--SummaryOfSupplementalCashFlowInformationTableTextBlock_pn3n3_znJ0pJxVoaWk" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%" summary="xdx: Disclosure - Supplemental cash flow information (Details)"&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;&lt;span id="xdx_8B6_zacl2bhXTcia" style="display: none"&gt;Schedule of supplemental cash flow information&lt;/span&gt;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49C_20220101__20221231_zl4cwccgme67" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49D_20210101__20211231_zDhyZY9llm21" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_49D_20200101__20201231_z9uJ02E7PeAi" style="text-align: center"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2022&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2021&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"&gt;2020&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_ecustom--AdditionsToContractAsset_zgdC7pU12CN" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify"&gt;Total additions to contract assets (Note 14)&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;5,240,528&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;4,759,789&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;3,948,158&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--AdditionsToIntangibleAssets_i_pn3n3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Total additions to intangible assets (Note 15 (b))&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;75,400&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;172,961&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;411,285&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_ecustom--ItemsNotAffectingCash_iN_di_zXKM3Q7aHE2g" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Items not affecting cash (see breakdown below)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(1,765,391&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(1,236,081&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;(1,095,786&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_ecustom--TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows_i_pn3n3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Total additions to intangible assets as per statement of cash flows&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,550,537&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,696,669&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;3,299,657&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="font-size: 12pt; text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;




&lt;p style="font: 12pt Arial, Helvetica, Sans-Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 9pt Georgia, Times, Serif; border-collapse: collapse; width: 100%"&gt;
  &lt;tr id="xdx_409_ecustom--InvestmentsAndFinancingOperationsAffectingIntangibleAssetsButNotCashAbstract_iB" style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;Investments and financing operations affecting intangible assets but not cash:&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 12pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 12pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--InterestCostsCapitalised1_i01_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="width: 46%; text-align: justify"&gt;Interest capitalized in the year (Note 14 (a))&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;622,803&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;300,792&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 11%; text-align: right"&gt;238,330&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_ecustom--ContractorsPayable_i01_pn3n3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Contractors payable&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;414,645&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;218,523&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;142,514&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_ecustom--ContractCommitments_i01_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Program contract commitments&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl8172"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl8173"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;4,422&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--PerformanceAgreements_i01_pn3n3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Performance agreements&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;576,392&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;478,177&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;314,720&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_ecustom--CashInflowOutflowRightofuseAssets_i01_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify"&gt;Right of use&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;42,182&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;140,187&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;28,549&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_ecustom--ConstructionMargin_i01_pn3n3" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify"&gt;Construction margin (Note 26)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;109,369&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;98,402&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;85,976&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--AgreementWithTheMunicipalityOfSantoAndre_i01_pn3n3" style="vertical-align: bottom; background-color: rgb(213,234,234)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt"&gt;Agreement with the municipality of Mau&#xe1;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl8188"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl8189"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;280,774&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_ecustom--ItemsNotAffectingCash_i01_pn3n3_zSrTtoa1Fcwc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-bottom: 2.5pt"&gt;Total&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,765,391&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,236,081&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;1,095,786&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

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    <sbs:AdditionsToContractAsset
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">5240528000</sbs:AdditionsToContractAsset>
    <sbs:AdditionsToContractAsset
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">4759789000</sbs:AdditionsToContractAsset>
    <sbs:AdditionsToContractAsset
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">3948158000</sbs:AdditionsToContractAsset>
    <sbs:AdditionsToIntangibleAssets
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">75400000</sbs:AdditionsToIntangibleAssets>
    <sbs:AdditionsToIntangibleAssets
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">172961000</sbs:AdditionsToIntangibleAssets>
    <sbs:AdditionsToIntangibleAssets
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">411285000</sbs:AdditionsToIntangibleAssets>
    <sbs:ItemsNotAffectingCash
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1765391000</sbs:ItemsNotAffectingCash>
    <sbs:ItemsNotAffectingCash
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1236081000</sbs:ItemsNotAffectingCash>
    <sbs:ItemsNotAffectingCash
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1095786000</sbs:ItemsNotAffectingCash>
    <sbs:TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">3550537000</sbs:TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows>
    <sbs:TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">3696669000</sbs:TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows>
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      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">3299657000</sbs:TotalAdditionsToIntangibleAssetsAsPerStatementOfCashFlows>
    <sbs:InterestCostsCapitalised1
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">622803000</sbs:InterestCostsCapitalised1>
    <sbs:InterestCostsCapitalised1
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">300792000</sbs:InterestCostsCapitalised1>
    <sbs:InterestCostsCapitalised1
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">238330000</sbs:InterestCostsCapitalised1>
    <sbs:ContractorsPayable
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">414645000</sbs:ContractorsPayable>
    <sbs:ContractorsPayable
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">218523000</sbs:ContractorsPayable>
    <sbs:ContractorsPayable
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">142514000</sbs:ContractorsPayable>
    <sbs:ContractCommitments
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">4422000</sbs:ContractCommitments>
    <sbs:PerformanceAgreements
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">576392000</sbs:PerformanceAgreements>
    <sbs:PerformanceAgreements
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">478177000</sbs:PerformanceAgreements>
    <sbs:PerformanceAgreements
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">314720000</sbs:PerformanceAgreements>
    <sbs:CashInflowOutflowRightofuseAssets
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">42182000</sbs:CashInflowOutflowRightofuseAssets>
    <sbs:CashInflowOutflowRightofuseAssets
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">140187000</sbs:CashInflowOutflowRightofuseAssets>
    <sbs:CashInflowOutflowRightofuseAssets
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">28549000</sbs:CashInflowOutflowRightofuseAssets>
    <sbs:ConstructionMargin
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">109369000</sbs:ConstructionMargin>
    <sbs:ConstructionMargin
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">98402000</sbs:ConstructionMargin>
    <sbs:ConstructionMargin
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">85976000</sbs:ConstructionMargin>
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      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">280774000</sbs:AgreementWithTheMunicipalityOfSantoAndre>
    <sbs:ItemsNotAffectingCash
      contextRef="From2022-01-01to2022-12-31"
      decimals="-3"
      unitRef="BRL">1765391000</sbs:ItemsNotAffectingCash>
    <sbs:ItemsNotAffectingCash
      contextRef="From2021-01-012021-12-31"
      decimals="-3"
      unitRef="BRL">1236081000</sbs:ItemsNotAffectingCash>
    <sbs:ItemsNotAffectingCash
      contextRef="From2020-01-012020-12-31"
      decimals="-3"
      unitRef="BRL">1095786000</sbs:ItemsNotAffectingCash>
    <ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory contextRef="From2022-01-01to2022-12-31">&lt;p id="xdx_80B_eifrs-full--DisclosureOfEventsAfterReportingPeriodExplanatory_zZUq05zRtyF4" style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Georgia, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;b&gt;34&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&lt;b&gt;&lt;span id="xdx_829_zWy8hxpUj7O9"&gt;Events after the reporting period&lt;/span&gt;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Georgia, Times, Serif; margin: 0"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Noto Sans Symbols; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Replacement of the CEO &lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;On January 12, 2023, the Board of Directors elected Mr.
Andr&#xe9; Gustavo Salcedo Teixeira Mendes as CEO of the Company, replacing Mr. Benedito Pinto Ferreira Braga Junior. Additionally,
under paragraph 2 of article 8 and article 12 of the Bylaws, Mr. Andr&#xe9; Gustavo Salcedo Teixeira Mendes will be part of the Board
of Directors as long as he holds office as CEO.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Noto Sans Symbols; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Election of new Executive Board members&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 6pt; text-align: justify"&gt;At a meeting held on January 30, 2023, the new
members elected for the Executive Board were:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 14pt 0 6pt 21.3pt; text-align: justify; text-indent: -14.2pt"&gt;(i) Mr. Bruno Magalh&#xe3;es
D&#x2019;Abadia, as Technology, Project, and Environment Officer, to replace Mr. Alceu Segamarchi Junior;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 14pt 0 6pt 21.3pt; text-align: justify; text-indent: -14.2pt"&gt;(ii) Mr. Roberval
Tavares de Souza, as Regional Systems Officer, to replace Mr.&#160;Ant&#xf4;nio Carlos Teixeira;&lt;/p&gt;




&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 14pt 0 6pt 21.3pt; text-align: justify; text-indent: -14.2pt"&gt;(iii) Ms. Paula
Alessandra Bonin Costa Violante, as Metropolitan Officer, to replace Mr. Ricardo Daruiz Borsari.&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Furthermore, on February 9, 2023, the Board of Directors
elected new members for the Executive Board:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 14.2pt; text-align: justify; text-indent: -7.1pt"&gt;(i) Ms. Catia Cristina
Teixeira Pereira, as Chief Economic, Financial, and Investor Relations Officer, as of March 1, 2023;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify; text-indent: 7.1pt"&gt;(ii) Ms. Sabrina de Menezes Correa
Furstenau Sabino, as Chief Corporate Management Officer.&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;Finally, further to the Material Fact disclosed on January
30, 2023, the Company informs that the Board of Directors rectified the resolution regarding the positions to be held on the Executive
Board on that date, whereby the Executive Officers elected at that meeting will now be responsible for the following Offices:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 14pt; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Noto Sans Symbols; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Mr. Bruno Magalh&#xe3;es D&#x2019;Abadia,
Regional Systems Board&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Noto Sans Symbols; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Mr. Roberval Tavares de Souza, Metropolitan
Board&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 14pt"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.25in"/&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-family: Noto Sans Symbols; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;Ms. Paula Alessandra Bonin Costa Violante,
Technology, Project, and Environment Board&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"/&gt;&lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Noto Sans Symbols; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 10pt"&gt;&lt;b&gt;Amendment to the Extraordinary Tariff
Revision&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;On February 16, 2023, the S&#xe3;o Paulo State Utility
Services Regulatory Agency (ARSESP) approved an amended schedule of the Extraordinary Tariff Revision, as follows:&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_882_ecustom--ScheduleOfAmendmentToTheExtraordinaryTariffRevisionTableTextBlock_z3vMWJs0uHp7" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Events after the reporting period (Details)"&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify; line-height: 110%"&gt;&lt;span id="xdx_8B8_zVJbzJuRF0c4" style="display: none"&gt;Schedule
    of extraordinary tariff revision&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: -0.8pt; padding-left: 0.75pt; text-align: center; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="border: black 1pt solid; padding: 0.75pt; width: 79%; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;b&gt;Stages&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 0.75pt; width: 21%; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;b&gt;Date&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 0.75pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90B_ecustom--PublicationOfPreliminaryTechnicalNoteOfSabespsExtraordinaryTariffRevision_c20230201__20230216_z7oeNvkauqf" title="Publication of the Preliminary Technical Note of SABESPs Extraordinary Tariff Revision"&gt;Publication of the Preliminary Technical Note of SABESP&#x2019;s Extraordinary Tariff Revision&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 0.75pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90F_ecustom--MaturityDate_dd_c20230201__20230216_zPIR9ghzNbc9" title="Maturity date"&gt;12/22/2022&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 0.75pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_908_ecustom--PublicConsultation_c20230201__20230216_zDyGGGWYuEX8" title="Public Consultation"&gt;Public Consultation&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: -0.8pt; padding-left: 0.75pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90B_ecustom--MaturityDate1_dd_c20230201__20230216_zBOYY5nxqsuk" title="Maturity date"&gt;12/22/2022&lt;/span&gt; to &lt;span id="xdx_903_ecustom--MaturityDate2_dd_c20230201__20230216_zlc3uThSg0y9" title="Maturity date"&gt;01/06/2023&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 0.75pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_907_ecustom--PublicHearing_c20230201__20230216_zZxWER4DxVPb" title="Public Hearing"&gt;Public Hearing&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 0.75pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_903_ecustom--MaturityDate3_dd_c20230201__20230216_zZ65SBxprHIk" title="Maturity date"&gt;01/05/2023&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 0.75pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_902_ecustom--PublicationOfDetailedReport_c20230201__20230216_z6yAfN3nvFy3" title="Detailed Report"&gt;Publication of the Detailed Report&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 0.75pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_900_ecustom--MaturityDate4_dd_c20230201__20230216_ze6JQ1o0ysRl" title="Maturity date"&gt;03/06/2023&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 0.75pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_901_ecustom--PublicationOfTheFinalTechnicalNoteAndResolutionOfSABESPsExtraordinaryTariffRevision_c20230201__20230216_zbbBDeVXB41h" title="Extraordinary Tariff Revision"&gt;Publication of the Final Technical Note and Resolution of SABESP&#x2019;s Extraordinary Tariff Revision&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 0.75pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;Until &lt;span id="xdx_902_ecustom--MaturityDate5_dd_c20230201__20230216_znfQmUw0SrW2" title="Maturity date"&gt;04/08/2023&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/110% Georgia,serif; margin: 0 0 0 36pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/110% Georgia,serif; margin: 0 0 0 36pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial,sans-serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Noto Sans Symbols; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia,serif; font-size: 10pt"&gt;&lt;b&gt;Extraordinary Tariff Revision Result and
Annual Tariff Readjustment&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Georgia,serif; text-align: justify; margin-right: 0; margin-left: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia,serif; text-align: justify; margin-right: 0; margin-left: 0"&gt;On April 6, 2023, in continuity to the Material
Facts released on December 21, 2022 and February 16, 2023, SABESP informed its shareholders and the market in general that, the S&#xe3;o
Paulo State Utility Services Regulatory Agency (ARSESP) released Resolution n&#xba; 1,394/2023 related to the Extraordinary Tariff Revision
and the Resolution n&#xba; 1,395/2023, which presents the new tariff values, authorizing the Company to apply a total tariff readjustment
of 9.5609% to its current tariffs, result of the following composition:&lt;/p&gt;

&lt;ul style="list-style-type: disc"&gt;

&lt;li style="font: 10pt Georgia,serif; margin: 0pt 0 12pt; text-align: justify"&gt;Inflation Index (February/2022 to February/2023) of 5.5964%;&lt;/li&gt;

&lt;li style="font: 10pt Georgia,serif; margin: 0pt 0 12pt; text-align: justify"&gt;Efficiency factor (X factor) of 0.2142%;&lt;/li&gt;

&lt;li style="font: 10pt Georgia,serif; margin: 0pt 0 12pt; text-align: justify"&gt;General Quality Index (GQI 2023) of 0.1280% to be discounted;&lt;/li&gt;

&lt;li style="font: 10pt/110% Georgia,serif; margin: 0pt 0 12pt; text-align: justify"&gt;Result of the Extraodinary Tariff Revision of 5.5532%;&lt;/li&gt;

&lt;li style="font: 10pt/110% Georgia,serif; margin: 0pt 0 12pt; text-align: justify"&gt;Compensatory Adjustment (referring to FY2021) of 1.4040%
to be discounted.&lt;/li&gt;

&lt;/ul&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 12pt/110% Arial,sans-serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;span style="font-family: Noto Sans Symbols; font-size: 10pt"&gt;&#x25cf;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Georgia,serif; font-size: 10pt"&gt;&lt;b&gt;Contract with International Finance Corporation
&#x2013; IFC&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt Georgia,serif; text-align: justify; margin-right: 0; margin-left: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Georgia,serif; text-align: justify; margin-right: 0; margin-left: 0"&gt;On April 7, 2023, SABESP informed its shareholders
and the market in general, the ratification of the unenforceability of the bidding process for hiring specialized technical services to
provide support and consultancy to the State in carrying out studies on SABESP's Privatization was published in the Official Gazette of
the State of S&#xe3;o Paulo.&lt;/p&gt;

&lt;p style="font: 10pt Georgia,serif; margin: 0; text-align: justify"&gt;In this regard, the contract with International Finance Corporation
&#x2013; IFC was signed on April 10, 2023. IFC is an agency linked to the World Bank, which will act as the advisor in
this process.&lt;/p&gt;
&lt;p style="font: 10pt/110% Georgia, Times, Serif; margin: 0 0 0 0.5in; text-align: justify"&gt;&#160;&lt;/p&gt;

</ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory>
    <sbs:ScheduleOfAmendmentToTheExtraordinaryTariffRevisionTableTextBlock contextRef="From2022-01-01to2022-12-31">&lt;table cellpadding="0" cellspacing="0" id="xdx_882_ecustom--ScheduleOfAmendmentToTheExtraordinaryTariffRevisionTableTextBlock_z3vMWJs0uHp7" style="font: 12pt Arial, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse" summary="xdx: Disclosure - Events after the reporting period (Details)"&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="padding-top: 0.75pt; padding-right: 0.75pt; padding-left: 0.75pt; text-align: justify; line-height: 110%"&gt;&lt;span id="xdx_8B8_zVJbzJuRF0c4" style="display: none"&gt;Schedule
    of extraordinary tariff revision&lt;/span&gt;&lt;/td&gt;
    &lt;td style="padding-right: -0.8pt; padding-left: 0.75pt; text-align: center; line-height: 110%"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr&gt;
    &lt;td style="border: black 1pt solid; padding: 0.75pt; width: 79%; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;b&gt;Stages&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-top: black 1pt solid; border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 0.75pt; width: 21%; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;b&gt;Date&lt;/b&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 0.75pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90B_ecustom--PublicationOfPreliminaryTechnicalNoteOfSabespsExtraordinaryTariffRevision_c20230201__20230216_z7oeNvkauqf" title="Publication of the Preliminary Technical Note of SABESPs Extraordinary Tariff Revision"&gt;Publication of the Preliminary Technical Note of SABESP&#x2019;s Extraordinary Tariff Revision&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 0.75pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90F_ecustom--MaturityDate_dd_c20230201__20230216_zPIR9ghzNbc9" title="Maturity date"&gt;12/22/2022&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 0.75pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_908_ecustom--PublicConsultation_c20230201__20230216_zDyGGGWYuEX8" title="Public Consultation"&gt;Public Consultation&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding-right: -0.8pt; padding-left: 0.75pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_90B_ecustom--MaturityDate1_dd_c20230201__20230216_zBOYY5nxqsuk" title="Maturity date"&gt;12/22/2022&lt;/span&gt; to &lt;span id="xdx_903_ecustom--MaturityDate2_dd_c20230201__20230216_zlc3uThSg0y9" title="Maturity date"&gt;01/06/2023&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 0.75pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_907_ecustom--PublicHearing_c20230201__20230216_zZxWER4DxVPb" title="Public Hearing"&gt;Public Hearing&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 0.75pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_903_ecustom--MaturityDate3_dd_c20230201__20230216_zZ65SBxprHIk" title="Maturity date"&gt;01/05/2023&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: White"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 0.75pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_902_ecustom--PublicationOfDetailedReport_c20230201__20230216_z6yAfN3nvFy3" title="Detailed Report"&gt;Publication of the Detailed Report&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 0.75pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_900_ecustom--MaturityDate4_dd_c20230201__20230216_ze6JQ1o0ysRl" title="Maturity date"&gt;03/06/2023&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="background-color: rgb(213,234,234)"&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; border-left: black 1pt solid; padding: 0.75pt; text-align: justify; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;&lt;span id="xdx_901_ecustom--PublicationOfTheFinalTechnicalNoteAndResolutionOfSABESPsExtraordinaryTariffRevision_c20230201__20230216_zbbBDeVXB41h" title="Extraordinary Tariff Revision"&gt;Publication of the Final Technical Note and Resolution of SABESP&#x2019;s Extraordinary Tariff Revision&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-right: black 1pt solid; border-bottom: black 1pt solid; padding: 0.75pt; text-align: center; line-height: 110%"&gt;&lt;span style="font-family: Georgia, Times, Serif; font-size: 8pt; line-height: 110%"&gt;Until &lt;span id="xdx_902_ecustom--MaturityDate5_dd_c20230201__20230216_znfQmUw0SrW2" title="Maturity date"&gt;04/08/2023&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
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    <sbs:PublicationOfPreliminaryTechnicalNoteOfSabespsExtraordinaryTariffRevision contextRef="From2023-02-012023-02-16">Publication of the Preliminary Technical Note of SABESP&#x2019;s Extraordinary Tariff Revision</sbs:PublicationOfPreliminaryTechnicalNoteOfSabespsExtraordinaryTariffRevision>
    <sbs:MaturityDate contextRef="From2023-02-012023-02-16">2022-12-22</sbs:MaturityDate>
    <sbs:PublicConsultation contextRef="From2023-02-012023-02-16">Public Consultation</sbs:PublicConsultation>
    <sbs:MaturityDate1 contextRef="From2023-02-012023-02-16">2022-12-22</sbs:MaturityDate1>
    <sbs:MaturityDate2 contextRef="From2023-02-012023-02-16">2023-01-06</sbs:MaturityDate2>
    <sbs:PublicHearing contextRef="From2023-02-012023-02-16">Public Hearing</sbs:PublicHearing>
    <sbs:MaturityDate3 contextRef="From2023-02-012023-02-16">2023-01-05</sbs:MaturityDate3>
    <sbs:PublicationOfDetailedReport contextRef="From2023-02-012023-02-16">Publication of the Detailed Report</sbs:PublicationOfDetailedReport>
    <sbs:MaturityDate4 contextRef="From2023-02-012023-02-16">2023-03-06</sbs:MaturityDate4>
    <sbs:PublicationOfTheFinalTechnicalNoteAndResolutionOfSABESPsExtraordinaryTariffRevision contextRef="From2023-02-012023-02-16">Publication of the Final Technical Note and Resolution of SABESP&#x2019;s Extraordinary Tariff Revision</sbs:PublicationOfTheFinalTechnicalNoteAndResolutionOfSABESPsExtraordinaryTariffRevision>
    <sbs:MaturityDate5 contextRef="From2023-02-012023-02-16">2023-04-08</sbs:MaturityDate5>
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  scenario in U.S. dollars and Yen, the exchange rates estimated for December 31, 2023, were used, according to the Focus-BACEN and
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          xlink:label="Fact001127"
          xlink:type="locator"/>
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          xlink:from="Fact001127"
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        <link:loc
          xlink:href="#Fact001129"
          xlink:label="Fact001129"
          xlink:type="locator"/>
        <link:footnote id="Footnote001144" xlink:label="Footnote001144" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">SOFR &#x2013; Secured Overnight Financing Rate</link:footnote>
        <link:footnoteArc
          xlink:arcrole="http://www.xbrl.org/2003/arcrole/fact-footnote"
          xlink:from="Fact001129"
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        <link:loc
          xlink:href="#Fact001131"
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        <link:footnoteArc
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        <link:loc
          xlink:href="#Fact001197"
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        <link:footnote id="Footnote001204" xlink:label="Footnote001204" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">As of December 31, 2022, this category includes R$ <xhtml:span
  id="xdx_900_ecustom--CurrentAccountsAndInvestmentFunds_c20221231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember_pn3n3"
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  id="xdx_90A_ecustom--CurrentAccountsAndInvestmentFunds_iI_pn3n3_c20211231__ifrs-full--CategoriesOfRelatedPartiesAxis__custom--BancoBVMember_z9jvvVvTPOt2"
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and financial investments, which are not rated by Fitch.</link:footnote>
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          xlink:href="#Fact001493"
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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&#xe3;o Paulo.</link:footnote>
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        <link:footnoteArc
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        <link:loc
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small and mid-sized companies;</link:footnote>
        <link:footnote id="Footnote001582" xlink:label="Footnote001582" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Special customers - large consumers, commercial, industries, condominiums and special billing customers
(fixed demand agreements, industrial waste, wells, among others);</link:footnote>
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        <link:footnoteArc
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        <link:loc
          xlink:href="#Fact001516"
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        <link:footnoteArc
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        <link:footnoteArc
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        <link:loc
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which are responsible for distributing to, billing and charging final customers.</link:footnote>
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        <link:loc
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R$&#160;619 million and R$&#160;324 million, respectively. </link:footnote>
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R$ <xhtml:span
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        <link:footnote id="Footnote005672" xlink:label="Footnote005672" xlink:role="http://www.xbrl.org/2003/role/footnote" xlink:type="resource" xml:lang="en-US">Brazilian Central Bank&#x2019;s exchange sell rate as of December 30, 2022 (US$&#160;1.00 = R$ 5.2177; &#xa5;&#160;1.00 = R$ 0.03957).</link:footnote>
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(Note 22 (ii) and (v)).</link:footnote>
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six shares held by Companhia Paulista de Parcerias (CPP), which is controlled by the S&#xe3;o Paulo State Government.</link:footnote>
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bank for the Company's ADRs.</link:footnote>
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additionals to long-lived asset information;</link:footnote>
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end
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
